Razed / Damaged / Destroyed Property
COUNTY AUDITOR MAY REDUCE TAXABLE VALUE OF DAMAGED PROPERTY
Ohio law enables property owners to claim a reduction in the taxable value of their property that has been destroyed or damaged at any time, regardless of the cause of the damage. The amount of reduction is prorated based on the calendar quarter in which the damage occurred. Property owners must file a notorized application with the County Auditor for a reduction no later than December 31st in the year that the damage occurred or by January 31 of the following year if the damage happened in the last quarter of the year. Refunds or credits may be available.
The form, known as a DTE 26, is available for download below or by contacting the Auditor's Real Estate Department at (513) 887-3154.
An application for a deduction from the current year’s value must be filed by Dec. 31 for property that is destroyed or damaged in the first nine months of the year. For property damaged in the last three months of the year, the filing deadline is Jan. 31 of the following year. This form should be filed with the county auditor of the county in which the property is located.
Any deduction from value approved will affect the tax bills due the following year. The amount of the deduction equals a percentage of the reduction in value caused by the damage or destruction. That percentage is determined by the calendar quarter in which the damage occurred.
Please return notarized form to:
Butler County Auditor's Office
Attn: Razed Bldg
130 High Street
Hamilton, Ohio 45011
Questions concerning this form should be directed to David Brown in the Butler County Auditor's Office at (513) 887-3159 or email firstname.lastname@example.org.
Download the DTE26 Application for Valuation Deduction for Destroyed or Damaged Property
Please note: on line # 9 "Description of Damage" - DO NOT include personal property, such as:
appliances, televisions, furniture etc...