Qualifications: To receive the owner-occupied tax reduction, you must own and occupy your home as your principal place of residence (domicile) on Jan. 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home in Ohio, unless they can establish that they are domiciled separately. A person only has one principal place of residence. Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.
Current Application: If you are applying for the owner-occupied tax reduction for the first time this year, check the
box for Application for This Year.
Late Application: If you also qualified for the owner-occupied tax reduction for last year, but did not file an application last
year, you may file a late application by checking the Late Application for prior year box on the front of the form.