Ohio Form DTE-101, the Statement of Conveyance of Homestead Property, is the one-page certificate that a seller (grantor) hands to the county auditor at the moment a homestead-exempt property changes hands, so the auditor can keep the homestead reduction running for the buyer’s first partial tax year. Every grantor who is currently receiving the homestead exemption under Ohio Revised Code §323.152 must file DTE-101 along with the deed and DTE-100; skip it, and the auditor can refuse to transfer the deed, which kills the closing.
The form looks short, but the Ohio Department of Taxation’s 2024 real property statistics show that more than 760,000 homestead-eligible parcels exist statewide, and county auditors reject thousands of conveyance packages each year for missing or wrong DTE-101s. This guide walks you through every box, with three real scenarios, plain-English instructions, and the exact moves that keep your closing on track.
- 🧾 What DTE-101 actually proves and why the auditor demands it before stamping the deed
- 🏡 How to enter every grantor name, parcel number, and homestead status box without triggering a rejection
- 👴 Three full walkthroughs (senior downsizer, surviving spouse, disabled veteran) showing what to write in each field
- 🚫 The 10 most common DTE-101 mistakes and the exact consequence of each one
- ❓ Twelve field-level FAQs answered in plain English so you stop guessing at the closing table
What Form DTE-101 Is and Who Must File It
Form DTE-101 is a sworn statement from the seller of a home that currently receives the homestead exemption, certifying the homestead status of the property as of the date of conveyance. The Ohio Department of Taxation prescribes the form under the authority of Ohio Revised Code §319.202, which governs the statements that must accompany every deed presented for transfer in Ohio. The county auditor, not the state, is the office that actually receives, stamps, and files the form, and each of Ohio’s 88 county auditors keeps the original in the parcel’s permanent record.
The filer is always the grantor, meaning the person, couple, trust, or estate transferring the homestead. If the grantor is dead, the executor or successor trustee signs in a representative capacity. The grantee (buyer) does not sign DTE-101, but the grantee’s name, address, and parcel information must appear on the form so the auditor can match it to the deed and to the companion DTE-100 Real Property Conveyance Fee Statement.
A grantor must file DTE-101 if the property received any version of the homestead reduction during the current tax year, including the standard senior homestead, the disability homestead, the enhanced disabled veteran homestead under R.C. §323.152(A)(2)(b), or the surviving spouse continuation. If the property never had a homestead reduction, the grantor instead files Form DTE-101EX, the exemption-from-DTE-101 statement, which is a different form with different rules.
Before You Start: Documents and Information You Need
The DTE-101 itself is short, but the data on it is pulled from at least eight other documents and screens, and missing any one of them at the closing table is the single most common reason auditors send a package back. Pulling these pieces together the day before closing keeps the title agent and the auditor’s clerk from arguing over an empty line. Use the checklist below as your pre-closing pull list and treat each item as required, not optional.
- Current property tax bill or auditor’s parcel record. You need the exact parcel number (also called the permanent parcel number or PPN), because a single missed digit routes the form to the wrong parcel and the deed cannot transfer.
- Most recent homestead approval letter or DTE-105A on file. This proves the homestead is currently active and tells you which category (senior, disabled, veteran, surviving spouse) applies on the form.
- Grantor’s government-issued ID showing date of birth. The auditor cross-checks the grantor’s age against the homestead-eligibility threshold of 65 (or the disability/veteran category).
- Deed prepared for recording. The legal description and grantee names on the deed must match DTE-101 word for word.
- Completed DTE-100 Real Property Conveyance Fee Statement. DTE-101 is filed with DTE-100 in a single packet; one without the other is rejected.
- Death certificate (if a surviving-spouse continuation). Without it, the auditor cannot confirm that the surviving spouse inherited the homestead status under R.C. §323.152(A)(2)(c).
- VA disability rating letter (for enhanced veteran homestead). The auditor needs this to confirm the 100% service-connected total-and-permanent rating.
- Trustee certificate or letters of authority (if signing in a representative capacity). Without proof of authority, the auditor will not accept the signature block.
Where to Get the Form and How to Access It
The official version of DTE-101 lives on the Ohio Department of Taxation real property forms page, and the direct PDF link is the only safe download because third-party sites sometimes host outdated revisions that auditors reject on sight. Always check the small revision date in the lower-left corner of the PDF before printing; the current revision is Rev. 1/14, but the Department updates it without changing the file name, so a fresh download the week of closing is good practice.
Most title companies pre-fill DTE-101 inside their closing software (SoftPro, Qualia, ResWare), and the title agent prints it as part of the closing package. Pro se sellers who are handling their own conveyance can print the PDF, complete it with a black-ink pen, and bring it to the auditor’s transfer counter. A handful of large counties — including Franklin County, Cuyahoga County, and Hamilton County — now accept DTE-101 inside their e-recording portals through vendors like Simplifile and CSC, but the underlying form is still the state PDF.
The form is not filed with the Ohio Department of Taxation, and it is not filed with the recorder. It is filed with the county auditor of the county where the property sits, in person at the transfer desk or electronically through the county’s e-recording vendor. If you mail it, send it certified to the auditor’s transfer division, never to the recorder, because the recorder will reject the package and the deed will sit in limbo.
Step-by-Step: How to Fill Out Form DTE-101 Line by Line
DTE-101 is a single page divided into a header block, a property identification block, a homestead status block, a grantor certification block, and an auditor’s certification block at the bottom. Each block is short, but each one is sworn under penalty of falsification under Ohio Revised Code §2921.13, so accuracy matters more than speed. Work top to bottom and never skip a line, even one that looks like it does not apply.
County Name (Header)
The header line asks for the name of the Ohio county where the property is located. Write the county name in capital letters on the blank line at the top, exactly as it appears on the auditor’s letterhead — for example, FRANKLIN or CUYAHOGA. Do not write “Ohio” after the county and do not abbreviate; auditors scan for the full word.
For example, Marie Donovan, selling a home in Worthington, writes FRANKLIN in the header because Worthington sits in Franklin County, even though her mailing address is technically a Worthington post office.
A common edge case is a parcel that straddles two counties, which Ohio law treats as belonging to the county where the dwelling sits. The mistake to avoid is writing the county of the seller’s current residence instead of the county of the parcel; this misroutes the form and the deed will not transfer. The misconception is that the county on the form must match the seller’s mailing address — it does not, and never has.
Tax Year
The tax year box asks for the tax year in which the conveyance occurs, which in Ohio is the calendar year of the closing. Write the four-digit year, such as 2026, in the box; do not use the prior tax year even if the homestead was approved last year. The form must reflect the year the deed is being recorded, because that is the year the auditor pro-rates the homestead reduction between grantor and grantee.
For example, Henry Patel, closing on June 14, 2026, writes 2026 in the tax year box, not 2025, even though his last tax bill referenced the 2025 tax year.
The edge case is a closing that happens between January 1 and the date the new tax bills are mailed, where filers sometimes default to the prior year out of habit. The mistake is using the tax-bill year instead of the closing year; the consequence is that the auditor cannot pro-rate the homestead and the buyer loses the credit for the partial year. The misconception is that the tax year matches the year on the most recent bill — it does not; it matches the calendar year of the deed.
Grantor’s Name
The grantor’s name field asks for the full legal name of every person transferring the property. Enter each grantor on a separate line, last name first, then first name and middle initial, exactly as the name appears on the deed being recorded — for example, Donovan, Marie A. Married couples who own jointly each get their own line, even if only one of them qualifies for the homestead.
For example, Donovan, Marie A. and Donovan, Robert J. both appear when the home is held by the entireties, even though only Marie is 68 and only Marie’s name is on the homestead approval.
The edge case is a trust-held homestead, where the legal grantor is the trustee, not the individual; in that case, write Donovan, Marie A., Trustee of the Donovan Family Trust dated 3/12/2009. The mistake is using a nickname or a maiden name that does not appear on the deed; the consequence is a name-mismatch rejection that delays recording until a corrective form is filed. The misconception is that only the homestead-qualifying spouse needs to be listed — both owners must be named, regardless of which one holds the homestead.
Grantor’s Address
The grantor’s address line asks for the grantor’s mailing address as of the date of conveyance, which is usually the property being sold but may be a forwarding address if the grantor has already moved. Write the full street address, city, state, and ZIP — for example, 218 Northbrook Lane, Worthington, OH 43085. Do not abbreviate the state to anything other than OH and do not omit the ZIP, because the auditor uses this address to send any post-closing homestead correspondence.
For example, Henry Patel, who has already moved to a senior community, writes 4400 Olentangy River Rd., Apt. 312, Columbus, OH 43214 even though the property being sold is in Upper Arlington.
The edge case is a P.O. Box, which is acceptable for the grantor’s address line but never for the property’s address line later on the form. The mistake is repeating the property address on autopilot when the grantor has actually moved; the consequence is that homestead audit notices go to the new owner instead of the seller and never get answered. The misconception is that this address must match the deed — it does not; the deed’s grantor address is independent of DTE-101’s grantor address.
Property Address
The property address line asks for the situs (physical) address of the homestead being conveyed. Write the street number, street name, city, state, and ZIP exactly as the county auditor’s parcel record shows it — for example, 218 Northbrook Ln., Worthington, OH 43085. Use the auditor’s spelling and abbreviations, even if they differ from the post office’s, because the auditor’s database keys on its own version.
For example, Marie Donovan writes 218 Northbrook Ln. with the abbreviated Ln. because Franklin County’s GIS lists it that way, even though USPS spells out Lane.
The edge case is unimproved land with no street number, where the grantor writes the road name and the parcel’s nearest cross street; this is rare for DTE-101 because homesteads must have a dwelling. The mistake is using a P.O. Box on this line; the consequence is automatic rejection because a homestead must be a physical residence under R.C. §323.151. The misconception is that the property address can match the grantor’s mailing address — it must match the situs, period.
Parcel Number
The parcel number box asks for the permanent parcel number assigned by the county auditor, which is the unique identifier that links the form to the tax record. Write the parcel number exactly as it appears on the most recent tax bill, including all dashes and leading zeros — for example, 100-002184-00. Each county uses its own format, so copy character-for-character from the bill or the auditor’s website, never from memory.
For example, Henry Patel copies 070-12345-00 from his Franklin County tax bill, including both dashes, because dropping a dash sends the form to a non-existent parcel.
The edge case is a multi-parcel homestead, where the dwelling sits on parcel A but the side yard is parcel B; in that case, list every parcel that is part of the homestead on additional lines or an attached schedule. The mistake is transcribing the parcel number from a Zillow or Redfin listing; the consequence is that those sites strip dashes and the form gets keyed to the wrong parcel. The misconception is that the parcel number is the same as the property address or the legal description — it is a separate, county-assigned identifier.
Homestead Reduction Box (Was the Property Receiving the Homestead Reduction?)
This is the most important box on the form. It asks whether the property was receiving the homestead reduction at the time of conveyance, with check boxes for Yes or No. Check Yes if any version of the homestead — senior, disabled, veteran, or surviving spouse — was active on the parcel for the current tax year, even for one day before closing.
For example, Marie Donovan, age 68, checks Yes because her senior homestead has been active since 2021 and is still on the parcel as of her June 2026 closing.
The edge case is a homestead that was approved but had not yet appeared on a tax bill at the time of conveyance, which still counts as “receiving” the reduction once the auditor has approved DTE-105A. The mistake is checking No because the seller assumes the homestead “ends at closing”; the consequence is that the buyer never gets the pro-rated credit and the seller may owe the auditor a clawback. The misconception is that only the year-end status matters — it is the as-of-conveyance status that controls.
Type of Homestead (Senior / Disabled / Veteran / Surviving Spouse)
If the previous box is Yes, the form asks which category of homestead applied, with check boxes for the four categories defined in R.C. §323.151. Check exactly one box that matches the category on the most recent DTE-105A approval, and never check more than one even if the grantor would qualify under more than one category.
For example, Diego Ramirez, a 100% service-connected disabled veteran, checks the Disabled Veteran box (the enhanced category) rather than the Disabled or Senior box, because the enhanced veteran reduction is a separate, larger benefit under R.C. §323.152(A)(2)(b).
The edge case is a surviving spouse who is also 65 or older; the controlling category is the one already approved on the parcel, not the one the survivor could apply for. The mistake is checking Senior when the parcel is actually approved as Disabled Veteran; the consequence is that the buyer’s pro-rated credit is calculated at the wrong (lower) amount. The misconception is that the categories stack — they do not; only one applies at a time.
Date of Conveyance
The date of conveyance is the date the deed is delivered, which in practice is the closing date. Write it as MM/DD/YYYY — for example, 06/14/2026. Use the date on the deed, not the date of the purchase agreement and not the date the form is signed.
For example, Marie Donovan signs DTE-101 on June 12, 2026, but writes 06/14/2026 because that is the date her deed will be delivered at closing.
The edge case is a closing that is signed on a Friday but recorded on a Monday; the conveyance date is still the date of delivery (Friday), not the date of recording. The mistake is using the contract date or the signing date; the consequence is a date mismatch with the deed that triggers a rejection. The misconception is that the recording date controls — it does not; delivery does.
Grantor’s Signature and Date
The signature block asks for the grantor’s original signature in ink, plus the date signed. Sign in black ink on the line, and date the line with the actual date of signing in MM/DD/YYYY format. The signature is sworn under penalty of falsification, which is a first-degree misdemeanor under R.C. §2921.13.
For example, Marie A. Donovan signs her full legal name on the grantor line and writes 06/12/2026 as the signing date, two days before her closing.
The edge case is a grantor signing under a power of attorney; the agent signs Marie A. Donovan by John P. Donovan, Attorney-in-Fact, and attaches the recorded POA. The mistake is signing in blue ink or with an electronic signature on a paper-filed form; the consequence is that some auditors reject non-black ink under their internal scanning rules. The misconception is that a notary is required — DTE-101 is sworn but not notarized, unlike DTE-100.
Auditor’s Certification (Bottom Block)
The bottom block is completed by the county auditor, not the grantor, and certifies that the auditor has received the form and adjusted the homestead on the parcel. Leave this block blank when you submit; the auditor’s clerk fills in the date, the auditor’s stamp, and the new tax-year homestead status.
For example, Franklin County Auditor Michael Stinziano’s clerk stamps the bottom block on June 14, 2026, and notes Homestead continued — Senior — Grantee qualifies under R.C. 323.152(A)(2)(a).
The edge case is a parcel where the buyer does not qualify for any homestead, in which case the clerk notes Homestead removed effective 1/1/2027. The mistake grantors make is filling in this block themselves; the consequence is that the form is voided and a fresh blank is required. The misconception is that the auditor’s signature is optional — the form is not complete until the auditor’s certification is stamped.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below are the most common DTE-101 fact patterns county auditors see, drawn from the Ohio Department of Taxation’s homestead exemption statistics. Each one follows a named filer through every key block of the form.
Scenario 1 — Marie Donovan, 68-Year-Old Senior Downsizing in Franklin County
Marie has lived in her Worthington home since 1998 and has received the senior homestead since she turned 65 in 2023. She is selling to move into a townhouse and needs DTE-101 to transfer her homestead credit pro-rata to the new buyer.
| Form Section | What Marie Enters |
|---|---|
| County | FRANKLIN |
| Tax Year | 2026 |
| Grantor’s Name | Donovan, Marie A. |
| Grantor’s Address | 218 Northbrook Ln., Worthington, OH 43085 |
| Property Address | 218 Northbrook Ln., Worthington, OH 43085 |
| Parcel Number | 100-002184-00 |
| Receiving Homestead? | Yes |
| Type of Homestead | Senior (65+) |
| Date of Conveyance | 06/14/2026 |
| Grantor’s Signature | Marie A. Donovan — 06/12/2026 |
Scenario 2 — Theresa Brooks, Surviving Spouse in Cuyahoga County
Theresa’s husband James died in March 2025; he had been receiving the disability homestead since 2019. Under R.C. §323.152(A)(2)(c), Theresa kept the homestead because she was at least 59 at his death. She is now selling the Lakewood home to move closer to her daughter.
| Form Section | What Theresa Enters |
|---|---|
| County | CUYAHOGA |
| Tax Year | 2026 |
| Grantor’s Name | Brooks, Theresa M., Surviving Spouse of James L. Brooks |
| Grantor’s Address | 14220 Detroit Ave., Lakewood, OH 44107 |
| Property Address | 14220 Detroit Ave., Lakewood, OH 44107 |
| Parcel Number | 314-25-118 |
| Receiving Homestead? | Yes |
| Type of Homestead | Surviving Spouse (continuation of Disabled) |
| Date of Conveyance | 07/30/2026 |
| Grantor’s Signature | Theresa M. Brooks — 07/28/2026 |
Scenario 3 — Diego Ramirez, 100% Disabled Veteran in Hamilton County
Diego is a 41-year-old Marine Corps veteran with a 100% service-connected, total-and-permanent VA rating. He has received the enhanced disabled-veteran homestead since 2020 and is selling his Cincinnati ranch to relocate for a new job.
| Form Section | What Diego Enters |
|---|---|
| County | HAMILTON |
| Tax Year | 2026 |
| Grantor’s Name | Ramirez, Diego E. |
| Grantor’s Address | 3812 Erie Ave., Cincinnati, OH 45208 |
| Property Address | 3812 Erie Ave., Cincinnati, OH 45208 |
| Parcel Number | 041-0006-0118-00 |
| Receiving Homestead? | Yes |
| Type of Homestead | Disabled Veteran (enhanced) |
| Date of Conveyance | 09/05/2026 |
| Grantor’s Signature | Diego E. Ramirez — 09/03/2026 |
How to File the Completed Form
DTE-101 is filed with the county auditor in the county where the property sits, never with the state and never with the recorder. You file it as part of the conveyance packet, which always includes the deed, DTE-100, and the conveyance fee payment. The auditor stamps the deed only after every form in the packet clears.
In person at the auditor’s transfer counter is the most common channel. Bring two copies of DTE-101 (one for the auditor, one for your records), present them at the transfer window during business hours, and pay the conveyance fee from DTE-100 — typically four mills (0.4%) of the sale price plus a $0.50 per-parcel transfer fee, set under R.C. §319.54(G)(3). Counties accept cash, check, or, in larger counties, credit card; processing is same-day, and your proof of filing is the auditor’s date stamp on your copy.
By mail is accepted by every county auditor. Send the deed, DTE-100, DTE-101, and a check made payable to the county auditor by certified mail with return receipt to the auditor’s transfer division — for example, Franklin County Auditor, Transfer & Conveyance, 373 South High Street, 21st Floor, Columbus, OH 43215. Processing takes 3–10 business days, and your proof of filing is the certified-mail green card plus the date-stamped copy the auditor mails back.
By e-recording is available in roughly 60 of Ohio’s 88 counties through Simplifile, CSC, or ePN. Title agents upload the signed PDF of DTE-101, the signed deed, and DTE-100 to the vendor portal; the auditor reviews electronically; the conveyance fee is debited from a trust account. Processing is typically same-day or next-day, and proof of filing is the electronic recording stamp returned by the vendor. Fax filing is not accepted by any Ohio county auditor for DTE-101 because the form must be filed alongside the original signed deed.
What Happens After You File
Once the auditor’s clerk accepts DTE-101, the clerk endorses the deed with a transfer stamp, updates the parcel record to show the conveyance, and pro-rates the homestead reduction between the grantor and grantee for the current tax year. The grantor’s portion of the homestead reduction stays with the grantor for the months the grantor owned the home, and the grantee’s portion either continues (if the grantee qualifies on their own) or terminates effective January 1 of the next tax year.
The auditor sends the recorded DTE-101 to the recorder, who scans it into the parcel’s permanent record. The grantee receives a Continuing Application for Homestead Exemption (DTE-105G) in the next tax cycle so the auditor can confirm whether the homestead should remain on the parcel under the new owner.
If the auditor finds an error after stamping — for example, a wrong parcel number — the auditor mails a deficiency notice to both grantor and grantee with a 30-day cure window. Failure to cure can result in a clawback of the pro-rated homestead credit and, in rare cases, a referral to the county prosecutor under R.C. §2921.13 for falsification. Most cures are simple corrective filings, not enforcement actions.
Mistakes to Avoid When Filling Out the Form
DTE-101 is short, but the rejection rate at busy county auditor offices is meaningful, and every rejection delays the closing. The list below reflects the errors auditors flag most often, each paired with the consequence.
- Using DTE-101 when DTE-101EX is required. The deed is rejected because the property never had a homestead and the wrong form is on file.
- Wrong parcel number. The form is keyed to the wrong parcel and the deed cannot transfer until a corrective DTE-101 is filed.
- Checking “No” on the homestead box when the homestead is active. The buyer loses the pro-rated credit for the partial year, costing them $300–$800 on average.
- Missing or wrong county name in the header. The auditor returns the form because the certification is sworn to the wrong jurisdiction.
- Tax year mismatch with the deed. The auditor cannot pro-rate the homestead and the package is held until corrected.
- Grantor name does not match the deed. The deed is returned for a name-correction affidavit, delaying recording by 1–3 weeks.
- Skipping the homestead category box. The auditor cannot tell whether the credit was senior, disabled, veteran, or surviving spouse, and rejects the form.
- Filing only DTE-101 without DTE-100. Both forms are required together; one without the other is rejected at the counter.
- Using a P.O. Box on the property-address line. The form fails because the homestead must be a physical residence.
- Filling in the auditor’s certification block. The form is voided and a fresh blank must be re-signed by the grantor.
- Forgetting to attach a death certificate for surviving-spouse filings. The auditor cannot confirm the continuation and treats the homestead as terminated.
- Signing in pencil or non-black ink. Some counties reject under internal scanning rules.
Do’s and Don’ts
A short rules-of-the-road list keeps grantors and title agents on the same page in the days before closing. Each item below carries a one-line “why” so the rule is more than a slogan.
Do’s:
- Do download the form fresh from the Ohio Department of Taxation within seven days of closing, because the Department occasionally re-issues the PDF without changing the file name.
- Do match every name and address character-for-character to the deed, because mismatches cause more DTE-101 rejections than any other error.
- Do confirm the homestead category on the most recent DTE-105A, because grantors often forget which category was approved.
- Do bring two copies to the auditor’s counter, because the auditor keeps one and stamps the other as your proof of filing.
- Do file DTE-101 and DTE-100 in the same packet, because the auditor will not split them.
- Do keep the stamped copy with your closing file for at least seven years, because that is the lookback window for homestead audits.
Don’ts:
- Don’t use a fillable form found on a non-state website, because outdated revisions are still circulating online.
- Don’t notarize DTE-101, because the form is sworn but not notarized and notarization sometimes confuses the auditor’s intake clerk.
- Don’t write “same as above” on the property-address line, because every line must be filled in even when redundant.
- Don’t leave the homestead category blank if the homestead box is checked Yes, because the form is incomplete without it.
- Don’t sign DTE-101 weeks before closing, because the date of signing should be within a few days of the conveyance date.
- Don’t mail DTE-101 to the recorder, because the recorder will not forward it to the auditor and the deed will sit unrecorded.
Pros and Cons of Filing on Your Own vs. With a Title Company
Most Ohio sellers go through a title company, but pro se filing is legal and common in family transfers, trustee transfers, and sales between neighbors. The trade-offs below help you choose.
Pros of pro se filing:
- Lower cost, because title-company closing fees average $400–$900 in Ohio.
- Direct control over the form, because you fill it in yourself and know exactly what the auditor sees.
- Faster turnaround for cash sales, because there is no underwriter review queue.
- No third-party scheduling delays, because you set your own counter appointment.
- Familiarity for repeat filers, because trustees and family-transfer filers often handle DTE-101 multiple times.
Cons of pro se filing:
- No title insurance, because a title company underwrites a policy that pro se filers typically skip.
- Higher rejection risk, because title agents file DTE-101 hundreds of times a year and pro se filers rarely do.
- No closing-software pre-fill, because pro se filers transcribe data by hand from the deed.
- No escrow buffer, because conveyance fees and proration math fall to the parties directly.
- No professional liability backstop, because mistakes are yours to fix and yours to fund.
DTE-101 vs. DTE-101EX at a Glance
The two forms look almost identical and live next to each other on the Ohio Department of Taxation forms page, and choosing the wrong one is the single most common pre-closing error.
| Feature | DTE-101 vs. DTE-101EX |
|---|---|
| When used | DTE-101 — homestead is currently active; DTE-101EX — homestead is not active and an exemption from filing DTE-101 applies |
| Who signs | DTE-101 — grantor receiving homestead; DTE-101EX — grantor whose property never received the homestead reduction |
| Key boxes | DTE-101 — homestead category and conveyance date; DTE-101EX — exemption reason (e.g., never approved, removed prior year) |
| Filed with | Both — county auditor, with DTE-100 and the deed |
| Effect on buyer | DTE-101 — pro-rated credit may transfer; DTE-101EX — no homestead to transfer |
Key Agencies and Statutes That Touch DTE-101
Several agencies and statutes interlock around this single form, and naming them helps filers track the chain of authority. The Ohio Department of Taxation prescribes the form under R.C. §319.202 and audits homestead claims statewide. The county auditor of each of the 88 counties accepts and stamps DTE-101 and applies the homestead reduction to the parcel. The county recorder records the deed only after the auditor has stamped it, which means the recorder is downstream of DTE-101 even though it never touches the form. The U.S. Department of Veterans Affairs issues the rating letter that controls whether the enhanced disabled-veteran category applies under R.C. §323.152(A)(2)(b).
FAQs
Is DTE-101 required for every Ohio home sale? No. The form is required only when the property is currently receiving the homestead exemption; sales of non-homestead parcels use DTE-101EX instead.
Do I need to notarize DTE-101? No. The form is sworn under penalty of falsification under R.C. §2921.13, but it is not notarized; signing in front of a notary can confuse the intake clerk.
Can I file DTE-101 by fax? No. Ohio county auditors do not accept faxed DTE-101s because the deed must accompany it; file in person, by mail, or through a county e-recording portal.
Do I write the buyer’s name on DTE-101? No. Only the grantor (seller) signs; the grantee’s name is captured on the companion DTE-100 conveyance fee statement, not on DTE-101’s signature block.
What tax year do I write if I close on January 3, 2026? Yes — use the year of conveyance, so write 2026, not 2025, even though the most recent tax bill referenced 2025.
Do I check Yes if my homestead was approved but not yet on a tax bill? Yes. Once the auditor approves DTE-105A, the homestead is “receiving” the reduction even before it appears on a printed bill.
Is the homestead category the one I qualify for or the one already approved? Yes — use the category already approved on the parcel; do not switch categories on DTE-101 even if you would qualify under another.
Do both spouses sign if only one is on the homestead? Yes — both spouses sign as grantors when both are on the deed, even if only one of them holds the homestead approval.
Can a power of attorney sign DTE-101? Yes. An attorney-in-fact may sign as [Grantor Name] by [Agent Name], Attorney-in-Fact, with the recorded POA attached to the packet.
Is there a state filing fee for DTE-101? No. DTE-101 itself is free; the conveyance fee paid at the auditor’s counter belongs to DTE-100, not DTE-101.
Does DTE-101 transfer my homestead credit to the buyer? No. It pro-rates the current year’s credit; the buyer must file their own DTE-105A to keep any homestead going forward.
Do I file DTE-101 with the recorder or the auditor? No to the recorder — DTE-101 is always filed with the county auditor, who then sends the stamped form on to the recorder as part of the deed packet.
Related reading
- How to Fill Out Ohio Form 533B (w/Examples) + FAQs
- How to Fill Out Ohio Form DTE-23 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 14.0 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 2.0 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 22.0 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 12.0 (w/Examples) + FAQs
- How to Fill Out Ohio Form IT-4708 (w/Examples) + FAQs