Tax Reductions

Tax Reduction Programs

There are various programs available that may help to reduce your taxes. To determine if you could be eligible for a reduction in your real estate taxes, please contact the Allen County Auditor’s Office.

10% Rollback

The 10% property tax rollback was instituted in return for passage of the first state income tax back in the early 1970’s. This rollback was automatically received for properties classified as residential or agriculture.

Due to changes in the 2014 State Budget, the rollback will no longer apply to additional, replacement and the increase portions of renewal levies passed after the August 2013 election.

The change in law will not impact the levies already in place. Properties classified as residential or agricultural will continue to receive the 10% rollback for those levies. Renewal levies (with no increases) will also continue to receive the 10% rollback.

Owner Occupancy Credit (2.5% rollback)

The Owner Occupancy Credit (2.5% rollback) was instituted with the increased state income tax in the early 1980’s. This rollback was received with a homesite occupied by the owner. Rental property and/or vacant land does not qualify for the reduction.

Due to changes in the 2014 State Budget, the rollback will no longer apply to additional, replacement and the increase portions of renewal levies passed after the August 2013 election.

The change in law will not impact the levies already in place. For these levies, the Owner Occupancy Credit (2.5% rollback) will continue to be received for parcels on which there is a homesite occupied by the owner. Renewal levies (with no increases) will also continue to receive the Owner Occupancy Credit (2.5% rollback).

Homestead Reduction

Ohio’s Homestead Exemption program can assist senior citizens age 65 years or older and also permanently disabled individuals under age 65. If these individuals own their home, they may be eligible to receive reductions in real estate and manufactured housing taxes.

Beginning in 2014, due to changes in the state law, these individuals must have an income less than an amount set by the State annually.

However, if the individuals turned 65 in 2013 or earlier or were totally and permanently disabled as of January 1, 2013, they are still eligible for the Homestead Exemption regardless of their income.

View additional Homestead information.

Destroyed Property

If a structure has damage, please report the damage or demolition of the structure to the Auditor’s Office. Any reduction in value is adjusted quarterly depending on when the damage occurred. The reduction in value will be in place until the property has been restored to its prior condition.

View additional Destroyed Property information.

Agriculture District

Any owner of land used in agricultural production can place land in an agricultural district. The land must be devoted to agriculture or to a federal government land retirement or conservation program. The land must also be composed of tracts, lots, or parcels that total not less than 10 acres or have an average gross income of at least $2,500 during the past three years.

View additional Agriculture District information.

CAUV

This program allows for a tax break on land for those that use the land as commercial agriculture use.

View additional CAUV information.

Complaint Against the Valuation of Property

As a homeowner, you have the right to appeal the value of your home with the Board of Revision (BOR).

View additional BOR information.