Real Estate

Exemption & Remission Explanation
In Ohio, exempt status is not automatic for properties owned by churches, charities, governmental entities or not-for-profit entities. The deed owner of such property must file for the exemption and be approved by the Tax Commissioner of the State of Ohio. The owner must file the DTE 23 application with the county auditor’s office.

Exemption & Remission Applications
Download the DTE 23 Application for Real Property Tax Exemption and Remission  (.pdf fillable form) 

Tax Abatement & Incentive District Explanation
The same basic "exempt filing" process must be followed to have Enterprise Zone Agreements or Incentive Districts implemented. The deed owner must file the DTE24 application with the county auditor’’s office. The same general filing procedures listed above apply to this application process as well.

Download the DTE 24  Tax Incentive Program - Application for Real Property Tax Exemption and Remission   (.pdf fillable form) 
Download the DTE 23V Veterans' & Fraternal Organization Tax Exemption Renewal (.pdf fillable form). Renewal form must be completed and returned to the County Auditor by October 1st each year pursuant to ORC 5709.17.

Guidelines for completing either application:
1. The taxes, penalties, interest and special assessments must be paid in full for the year of acquisition.
2. The taxes, penalties, interest and special assessments must be paid in full for three years prior to the current tax year.
3. All special assessments must be paid in full for the current tax year.
4. Once all tax obligations are met, the Treasurer's Certificate (page 4 of the application) must be completed by the Butler County Treasurer's Office, 315 High Street Hamilton, Ohio 45011.
5. Submit three complete copies of the application (including all attachments) to:

Butler County Auditor
Attn: Exemption
130 High Street 3rd floor 
Hamilton, Ohio 45011