Ohio Form DTE-23 is the Application for Real Property Tax Exemption and Remission that nonprofit, religious, charitable, educational, and governmental property owners file with their county auditor to ask the Ohio Department of Taxation to remove a parcel from the tax list and remit taxes already charged. The form is the front door to every exemption granted under Ohio Revised Code Chapter 5709, and a single missed box, missing attachment, or late signature can cost a parish, charity, or school district years of unnecessary property tax.
Ohio counties process thousands of these applications every year, and the Ohio Department of Taxation’s Tax Commissioner’s exemption docket reports that roughly 30% of DTE-23 filings are returned for missing attachments, vague “use of property” answers, or signatures from someone who is not a fiduciary of the owner. That is why this guide breaks the form into plain-English steps, walks three real filers through every section, and lists the field-level traps that veteran filers learn the hard way.
Here is what you will learn:
- 📝 How to complete every numbered field on the current DTE-23 form, line by line, including the boxes most filers miss
- 📂 Which deeds, IRS letters, sketches, and financial statements to attach so the county auditor does not bounce your packet
- 🏛️ How the county auditor, the Tax Commissioner, and the Ohio Board of Tax Appeals each touch your application
- 📅 How the December 31 filing deadline, the three-year remission window under R.C. 5713.081, and the continuing-use rules interact
- 💡 How DTE-23 differs from DTE-23A (remission for exempt facilities) and DTE-23N (notice of continued exemption), and when each applies
What the Form Is and Who Must File It
Ohio Form DTE-23 is the official application a property owner files to ask the Ohio Tax Commissioner to declare a parcel exempt from real property tax under one of the categories in R.C. 5709.07 through 5709.12. The application also asks the Commissioner to remit, or wipe out, taxes already charged but unpaid for prior years, up to three years back, under the rules in R.C. 5713.081. The form is filed with the county auditor where the property sits, and the auditor forwards it to the Department of Taxation in Columbus.
You must file DTE-23 if you own real property in Ohio and you believe the property qualifies for exemption because of how it is used, who owns it, or both. Typical filers include churches and other houses of worship, 501(c)(3) charities, private and community schools, public school districts, municipal corporations, public colleges, cemeteries, fraternal organizations, and certain low-income housing operators. The form is filed once per parcel per exemption claim, and the exemption then continues year to year as long as the qualifying use does not change.
A few owners do not use DTE-23. Owners of property that already has an exemption and only need to confirm continued qualifying use file the DTE-23N Notice of Continued Exemption when the auditor sends a continuation form. Owners of facilities operating under specific statutory exemption programs, like community schools or qualified energy projects, sometimes use DTE-23A or other variants. The current revision of DTE-23 is dated Rev. 1/24 in the lower-left corner, and you should always confirm you have that version before filing.
Before You Start: Documents and Information You Need
You cannot complete DTE-23 from memory. The county auditor’s exemption desk expects a complete packet, and missing one document is the most common reason packets are returned. Gather everything below before you open the form so the narrative answers and the attachments line up.
- Recorded deed for the property. The auditor needs to confirm the legal owner. Without the recorded deed, the application cannot be matched to the parcel and will be rejected at intake.
- Parcel number and full legal description. Both appear on your most recent tax bill or on the county auditor’s parcel search. Wrong parcel numbers route the file to the wrong tax map, delaying review by months.
- Date of acquisition and acquisition price. This anchors the remission window. If the date is wrong, the Commissioner cannot calculate which prior tax years are eligible for remission.
- IRS determination letter (for 501(c)(3) filers). The letter proves charitable status. Without it, charitable-use claims under R.C. 5709.12 are routinely denied.
- Articles of incorporation and current bylaws. These show the organization’s purpose. The Commissioner cross-checks the stated charitable, religious, or educational purpose against the property’s actual use.
- Property sketch or floor plan. A simple drawing showing how each room or area is used. Without a sketch, mixed-use parcels (part exempt, part taxable) cannot be split-listed.
- Most recent financial statement. This documents that the property is not operated for profit. Missing financials trigger a follow-up letter and a 60–120 day delay.
- Lease agreements, if any. Any lease, license, or rental arrangement on the property must be disclosed. Hidden leases are the leading reason exemptions are revoked on appeal.
- Photos of the property. Exterior and interior photos showing the actual use. Photos are not strictly required by every county, but they shorten review time noticeably.
- Federal Employer Identification Number (FEIN). Needed for the owner identification block. A wrong FEIN can cause the Commissioner’s docket to attach to the wrong entity.
Where to Get the Form and How to Access It
The official, fillable PDF lives on the Ohio Department of Taxation real property forms page. Always download the PDF directly from that page so you get the current Rev. 1/24 version. Older revisions still circulate on third-party sites, and counties reject obsolete versions.
Most county auditors also post DTE-23 on their own websites with county-specific cover sheets. The Franklin County Auditor, the Cuyahoga County Fiscal Officer, and the Hamilton County Auditor each provide local instructions, drop-off addresses, and parcel lookup tools. If your county auditor’s site has a cover letter, attach it on top of the DTE-23 to speed intake.
The form is not filed online statewide. There is no central e-file portal for DTE-23 today, although a few counties (notably Franklin) accept email submission of the completed PDF plus attachments. Most counties still require a paper original with a wet ink signature, mailed or hand-delivered to the auditor’s exemption desk. Confirm submission method with your specific county before mailing, because each of Ohio’s 88 counties sets its own intake routine under R.C. 5715.27.
If you cannot download the PDF, you can request a paper copy from the county auditor’s office in person or by phone, and most auditors will mail one the same day. Visually impaired filers can request an accessible version through the Department of Taxation’s taxpayer services line at 1-800-282-1782.
Step-by-Step: How to Fill Out Form DTE-23 Line by Line
The form is organized into a header, owner identification block, property identification block, exemption claim section, use-of-property narrative, remission request, signature block, and attachments. Complete every numbered field, even if your answer is “none” or “N/A.” Blank boxes are treated as incomplete by the auditor’s exemption clerk and the packet is returned.
Tax Year for Which Exemption Is Sought
This top-of-form box asks which tax year you want the exemption to start. Enter the four-digit tax year, such as 2026. The tax year is the calendar year, not the fiscal year of your organization, and it is the year the property appears on the tax list as exempt.
For example, Pastor David Nguyen of Grace Community Church files in November 2026 to exempt a newly purchased parsonage starting tax year 2026. He writes 2026 in the box because the church wants the exemption applied to the current tax year’s bill before it becomes delinquent. If your acquisition closed late in the year, you may still claim the current tax year as long as the qualifying use began before December 31.
A common edge case is mid-year acquisitions where qualifying use does not start until the following January. In that situation, list the next tax year, not the year of acquisition, so the auditor splits the parcel correctly. The most common mistake is listing the year you bought the property when the qualifying use actually began the next year, which causes the auditor to reject the current-year claim and force a refile. Many filers wrongly believe this box determines the remission years; it does not — remission is requested separately later in the form.
Box 1: Name of Owner
Enter the exact legal name of the entity that holds title, as it appears on the recorded deed. Use all capital letters and spell out abbreviations such as “Incorporated” or “Corporation” only if the deed does. For example, GRACE COMMUNITY CHURCH OF COLUMBUS, INC. is correct if that is the name on the deed.
A common edge case is a property held in the name of a related entity, such as a holding company or a parent diocese. List the entity on the deed, not the operating ministry, and explain the relationship later in the use-of-property narrative. The most common mistake is listing the “doing business as” name instead of the legal name; this creates a mismatch with the deed and the application is returned. Filers often think the IRS-recognized name is what belongs here, but the controlling document is the recorded deed, not the IRS determination letter.
Box 2: Mailing Address of Owner
Enter the mailing address where the owner wants to receive correspondence from the Commissioner and the county auditor. Use a full street address, city, state, and ZIP+4 if known. A P.O. Box is acceptable for the mailing address even though it is not acceptable as the property address.
Aisha Patel, treasurer of Helping Hands Charities, Inc., lists P.O. Box 4421, Cleveland, OH 44101-4421 because mail goes to a staffed P.O. Box rather than the unstaffed building. The most common mistake is listing the property address as the mailing address when no one regularly checks mail there, which causes the Commissioner’s correspondence to go unread. Filers sometimes believe the mailing address must match the property address; it does not, and using a reliable address is more important.
Box 3: Federal Employer Identification Number
Enter the nine-digit FEIN with the standard hyphen, such as 34-1234567. The FEIN ties the application to the entity’s federal records and lets the Commissioner verify 501(c)(3) status quickly.
Government filers use their state-assigned employer number if they do not have a separate FEIN for the agency. The most common mistake is leaving this blank because the filer “doesn’t have one handy”; a missing FEIN forces the exemption clerk to send a deficiency letter and pauses review. A common misconception is that churches without a determination letter cannot get a FEIN — every Ohio church should have a FEIN even if it never sought a 501(c)(3) letter.
Box 4: County Where Property Is Located
Enter the Ohio county that contains the parcel. Spell the county out, such as Franklin or Cuyahoga. The auditor in that county is the only auditor who can accept the filing.
If the parcel sits across two counties, file a separate DTE-23 in each county for the portion in that county. The most common mistake is filing in the county where the owner is headquartered rather than the county where the property sits, which causes the application to be transferred and delayed. Filers often think they can file once for a multi-county property; they cannot, and each county auditor must docket its own packet.
Box 5: Taxing District
Enter the taxing district name and number exactly as shown on the most recent tax bill, such as 010 – Columbus CSD. The taxing district controls millage rates and identifies the school district that must be notified under R.C. 5715.27(B).
The most common mistake is listing only the city name when the taxing district name combines a municipality and a school district. Filers commonly believe the taxing district is the same as the municipality; it is not, and the school district portion controls the statutory notice that must accompany the application.
Box 6: Parcel Number
Enter the parcel number exactly as it appears on the auditor’s records, including all dashes and leading zeros, such as 010-123456-00. Parcel numbers are unique to each county and the format varies, so copy directly from the tax bill or the auditor’s online parcel search.
If the property covers multiple parcels, list all of them on a continuation sheet labeled “Attachment to Box 6.” The most common mistake is dropping a leading zero, which routes the file to a different parcel; the wrong parcel is then exempted and the right one stays on the tax list. Filers often think the situs address is enough; it is not, because two parcels can share an address.
Box 7: Legal Description
Enter the full legal description from the deed, including lot number, subdivision name, plat book, and page reference. If the legal description is long, write “See attached deed” and attach a copy of the recorded deed marked as Exhibit A.
The most common mistake is paraphrasing the legal description; even small wording changes can break the chain of title in the Commissioner’s records. A common misconception is that the street address substitutes for the legal description — it does not, and a missing or paraphrased legal description triggers an automatic deficiency notice.
Box 8: Date of Acquisition
Enter the date the owner took title, in MM/DD/YYYY format, such as 03/14/2024. The acquisition date determines the earliest tax year eligible for remission and the start of the qualifying-use period.
For new construction, the acquisition date is the date the certificate of occupancy was issued, not the date construction began. The most common mistake is listing the contract date instead of the closing date, which makes the remission window calculation wrong by weeks or months. Filers sometimes think this is a formality; it is the single most-audited box on the form because it controls remission eligibility.
Box 9: Acquisition Price
Enter the price paid for the property in whole dollars, such as $485,000. If the property was donated or transferred for nominal consideration, write $0 (donated) and attach the gift documentation.
The most common mistake is listing the assessed value instead of the actual purchase price, which creates an immediate red flag. Filers often believe a low or zero acquisition price disqualifies the exemption — it does not, but it must be documented to avoid a fraud referral.
Box 10: Description of Property
Briefly describe the physical property: number of buildings, total square footage, acreage, and major improvements. For example: One single-story brick church building, 8,400 sq. ft., on 1.25 acres, with a paved parking lot for 60 cars.
The most common mistake is using vague language like “church property” without measurements; vague descriptions force the auditor to request a sketch and delay review. A common misconception is that the auditor’s existing property record card is enough; the Commissioner reviews DTE-23 on its own four corners and needs the description on the form itself.
Box 11: Section of the Revised Code Under Which Exemption Is Claimed
Cite the specific code section, such as R.C. 5709.07(A)(2) for houses of public worship or R.C. 5709.12(B) for charitable use. Pick the single best-fitting section; do not list multiple sections “to be safe.”
For example, Grace Community Church claims under R.C. 5709.07(A)(2) for its sanctuary and parsonage. The most common mistake is citing a generic section like “5709.07” without the subsection, which makes the legal claim ambiguous. Filers often believe citing several sections strengthens the claim; the Commissioner reads multiple citations as confusion and may deny on procedural grounds.
Box 12: Use of the Property
Describe in plain English how every part of the property is used, who uses it, when, and for what purpose. This is the single most important narrative on the form. Be specific about activities, schedules, and revenue, if any.
For example, Helping Hands Charities, Inc. writes: The 6,000 sq. ft. building houses our food pantry (open Tuesdays and Thursdays, 9 a.m.–3 p.m.), a clothing donation room (open Saturdays), and offices for three full-time staff. No portion is rented or used for profit-making activity. Approximately 1,800 families served annually under our 501(c)(3) charitable purpose. The most common mistake is writing one vague sentence such as “used for charity”; vague answers are the leading cause of denial under the Cincinnati Community Kollel line of Board of Tax Appeals decisions. A common misconception is that incidental fundraising defeats the exemption; under R.C. 5709.121, incidental use that supports the primary exempt purpose is allowed when properly described.
Box 13: Is Any Portion of the Property Leased or Rented?
Check Yes or No. If Yes, attach copies of every lease and explain the use, the rent received, and how it relates to the exempt purpose.
The most common mistake is checking No when a small portion is rented, even casually, to a third party; an undisclosed lease discovered later voids the exemption back to the original grant. Filers often believe a below-market or cost-recovery lease does not count; it does, and concealment is treated as a material misstatement under R.C. 5715.27(F).
Box 14: Date Qualifying Use Began
Enter the date the property first started being used for the exempt purpose, in MM/DD/YYYY format. This date can be the same as the acquisition date or later, but it cannot be earlier than the acquisition date in Box 8.
For example, the Riverside Local School District acquired a vacant lot on 06/01/2025 but did not begin using it for student parking until 08/15/2025; the district enters 08/15/2025 in Box 14. The most common mistake is back-dating qualifying use to the acquisition date when the property sat idle for months; the Commissioner cross-checks against utility records and aerial imagery. Filers sometimes think “ownership equals qualifying use”; ownership alone is never enough — actual exempt use must be in place.
Box 15: Request for Remission of Taxes
Check the box if you are asking the Commissioner to remit (cancel) unpaid taxes for prior years. Then list each prior tax year for which remission is requested, up to three years back under R.C. 5713.081.
The most common mistake is requesting remission for years before qualifying use began; the Commissioner can only remit years in which the property was actually used for the exempt purpose. A common misconception is that paid taxes can be refunded through DTE-23; they cannot — only unpaid charges can be remitted, and refunds of paid taxes require a separate complaint under different procedures.
Box 16: Signature of Owner or Authorized Agent
The signer must be an officer, trustee, or authorized agent with fiduciary authority over the property. Sign in blue or black ink; print the signer’s name and title underneath; and date the signature.
For example, Pastor David Nguyen signs as Senior Pastor and Trustee. The most common mistake is signing as “office manager” or “volunteer,” titles that do not carry fiduciary authority; the Commissioner returns the packet for a proper signer. A common misconception is that a digital signature is acceptable statewide; most counties still require a wet ink original on the filed copy.
Box 17: Date of Signature
Enter the date the form is signed in MM/DD/YYYY format. The signature date must be on or before the date the form arrives at the auditor’s office.
The most common mistake is post-dating the signature to match a planned mailing date, which makes the form facially invalid. Filers often think the signature date does not matter; it controls the statute of limitations on the Commissioner’s review under R.C. 5715.27.
Notice to School District (Attached Page)
Every DTE-23 must be served on the affected school district board of education at the same time it is filed with the auditor, under R.C. 5715.27(B). The auditor will not docket the application until proof of school district notice is in the file.
The most common mistake is mailing the school notice the day after the auditor filing, which the Board of Education can use to challenge the application as procedurally defective. A common misconception is that the auditor sends the notice; the applicant sends it, and proof of mailing (certified mail receipt) goes into the packet.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs showing what each named filer enters on the form. Use these as templates for your own facts and as a reality-check on the level of detail the Commissioner expects.
Scenario 1: Pastor David Nguyen — New Parsonage for Grace Community Church
| Form Section | What David Enters |
|---|---|
| Tax Year | 2026 |
| Box 1 – Owner | GRACE COMMUNITY CHURCH OF COLUMBUS, INC. |
| Box 3 – FEIN | 34-1234567 |
| Box 4 – County | Franklin |
| Box 6 – Parcel Number | 010-298473-00 |
| Box 8 – Date of Acquisition | 03/14/2026 |
| Box 11 – Code Section | R.C. 5709.07(A)(2) |
| Box 12 – Use | Three-bedroom parsonage occupied rent-free by senior pastor as a condition of employment; no commercial use. |
| Box 14 – Qualifying Use Began | 03/20/2026 |
| Box 15 – Remission | None requested (newly acquired) |
| Box 16 – Signature | David Nguyen, Senior Pastor and Trustee |
Scenario 2: Aisha Patel — Charitable Headquarters for Helping Hands Charities
| Form Section | What Aisha Enters |
|---|---|
| Tax Year | 2026 |
| Box 1 – Owner | HELPING HANDS CHARITIES, INC. |
| Box 3 – FEIN | 26-9876543 |
| Box 4 – County | Cuyahoga |
| Box 6 – Parcel Number | 123-45-678 |
| Box 8 – Date of Acquisition | 07/01/2023 |
| Box 11 – Code Section | R.C. 5709.12(B) |
| Box 12 – Use | Food pantry, clothing room, and offices for 501(c)(3) charity serving 1,800 families annually; no rental income. |
| Box 14 – Qualifying Use Began | 07/15/2023 |
| Box 15 – Remission | Tax years 2023, 2024, 2025 |
| Box 16 – Signature | Aisha Patel, Treasurer and Board Member |
Scenario 3: Riverside Local School District — Vacant Lot Acquired for Student Parking
| Form Section | What the District Enters |
|---|---|
| Tax Year | 2026 |
| Box 1 – Owner | RIVERSIDE LOCAL SCHOOL DISTRICT BOARD OF EDUCATION |
| Box 3 – FEIN | 31-6000000 |
| Box 4 – County | Hamilton |
| Box 6 – Parcel Number | 500-0123-0045-00 |
| Box 8 – Date of Acquisition | 06/01/2025 |
| Box 11 – Code Section | R.C. 5709.07(A)(1) |
| Box 12 – Use | Paved overflow parking for Riverside High School students and faculty during school hours; no public use, no rental. |
| Box 14 – Qualifying Use Began | 08/15/2025 |
| Box 15 – Remission | Tax year 2025 (partial) |
| Box 16 – Signature | Marcus Johnson, Treasurer/CFO of the Board |
How to File the Completed Form
DTE-23 is filed with the county auditor in the county where the property is located, not with the Department of Taxation directly. The auditor stamps the application, dockets it, and forwards it to the Commissioner in Columbus. Filing channels vary by county, and you should confirm the channel before sending.
By mail. Most counties accept DTE-23 by U.S. mail to the auditor’s exemption desk. Send by certified mail, return receipt requested, so you have proof of filing. There is no filing fee. Processing time runs 90–180 days at the county and another 60–120 days at the Commissioner. Keep the certified-mail green card and the auditor’s date-stamped copy as your proof of filing.
In person. You can hand-deliver the original packet to the auditor’s office during business hours. The clerk date-stamps a copy on the spot. The cost is parking and time. Same-day intake; full review still takes 90–180 days. Keep the date-stamped copy.
By email (select counties). Franklin, Hamilton, and a handful of other counties accept the completed PDF plus attachments by email to the exemption desk address listed on the auditor’s website. There is no fee. The auditor returns an acknowledgment email; save it as your proof of filing. Wet-ink originals may still need to follow by mail.
By fax. A few smaller counties still accept faxed packets, but the long attachment list makes fax impractical. No fee. Faxes are typically followed by a request for paper originals. Save the fax confirmation page.
The school district notice required by R.C. 5715.27(B) is sent separately to the school district treasurer’s office, by certified mail, on the same day the auditor copy goes out. The certified-mail receipt for the school notice goes into the auditor packet as proof of service.
What Happens After You File
After the auditor dockets your DTE-23, the file moves through a predictable path. The county auditor first reviews the packet for completeness and may issue a deficiency letter within 30–60 days if anything is missing. Once the file is complete, the auditor forwards it to the Department of Taxation’s exempt property unit, which assigns a docket number and a tax examiner.
The examiner reviews the legal claim, the use narrative, and the attachments, and may request additional information by letter. The Commissioner then issues a final determination — granting, granting in part, or denying the application — typically 6–12 months after filing. If granted, the auditor removes the parcel from the tax list and remits any prior-year taxes that were approved.
If denied or partially denied, the applicant has 60 days to appeal to the Ohio Board of Tax Appeals under R.C. 5717.02. The Board’s exemption docket runs another 12–18 months. Once the exemption is granted, it continues automatically year to year unless the qualifying use changes; the auditor periodically sends a DTE-23N Notice of Continued Exemption to confirm continuing eligibility, and failure to return DTE-23N restores the property to the tax list.
Mistakes to Avoid When Filling Out the Form
- Filing the wrong revision of the form. Counties reject any version not marked Rev. 1/24, and you have to refile from scratch.
- Listing the DBA name in Box 1. A name mismatch with the deed means the auditor cannot match the application to the parcel.
- Citing a generic code section. Vague citations like “R.C. 5709.07” without the subsection lead to procedural denial.
- Writing a one-line use narrative. Vague answers are the leading cause of denial; the Commissioner needs specifics to approve.
- Hiding a small lease. An undisclosed lease discovered later voids the exemption retroactively and triggers back taxes.
- Skipping the school district notice. No notice means no docketing, and the application stalls indefinitely.
- Back-dating qualifying use. The Commissioner cross-checks against utility records and aerial imagery; back-dating triggers a fraud referral.
- Requesting remission for years before qualifying use. The Commissioner can only remit years in which exempt use was actually in place.
- Letting a non-fiduciary sign. Signatures from office managers or volunteers are returned for a proper signer.
- Forgetting the deed attachment. Without the recorded deed, the legal description cannot be verified and the packet is returned at intake.
- Missing the December 31 cutoff. Filing after December 31 pushes the entire claim to the next tax year.
- Using the property address as the mailing address. Important Commissioner correspondence goes unread, and missed deadlines kill the claim.
Do’s and Don’ts
- Do download the form fresh from the Department of Taxation every time, because revisions roll out without fanfare.
- Do attach a clean recorded deed on top of the packet, because the legal description controls.
- Do write the use-of-property narrative in three or four specific paragraphs, because specificity drives approval.
- Do send school district notice by certified mail the same day, because R.C. 5715.27(B) requires simultaneous service.
- Do sign in wet ink with a fiduciary title, because digital signatures are still rejected by many counties.
- Do keep a complete copy of everything you send, because the docket may not be retrievable for months.
- Don’t paraphrase the legal description, because any change can break the chain of title.
- Don’t check “No lease” if any rental, license, or use agreement exists, because concealment voids the exemption.
- Don’t request remission for years before acquisition, because remission is bounded by ownership and use.
- Don’t mail without certified-mail tracking, because proof of filing matters if the auditor loses the packet.
- Don’t wait until December to file, because December packets are the most likely to miss the year-end cutoff.
- Don’t assume an existing exemption transfers when you buy an exempt property, because the exemption ends at transfer and a new DTE-23 is required.
Pros and Cons of Filing on Your Own vs. With Help
Filing pro se makes sense for straightforward single-purpose properties; complex parcels, mixed-use buildings, and remission claims often justify a property tax attorney or specialty consultant.
Pros of filing on your own: no professional fees; full control of the narrative; faster turnaround on a simple parcel; direct relationship with the auditor’s exemption clerk; deeper understanding of your own property’s facts.
Cons of filing on your own: higher error rate on legal citations; weaker briefing of R.C. 5709.121 incidental-use questions; harder to package mixed-use sketches; no representation if the case goes to the Board of Tax Appeals; lost remission years from procedural mistakes.
Pros of filing with help: stronger code-section selection; cleaner sketches and split-listings; experienced handling of school district objections; pre-existing relationships with county auditors; representation through any Board of Tax Appeals appeal.
Cons of filing with help: professional fees often $1,500–$5,000 per parcel; slower kickoff while counsel learns the facts; potential conflicts if the firm represents multiple clients in the same district; less direct ownership of the narrative; sometimes overbriefed in ways that confuse the Commissioner.
DTE-23 vs. DTE-23A vs. DTE-23N at a Glance
| Form | When to Use |
|---|---|
| DTE-23 | New application for exemption and remission of unpaid taxes for any qualifying owner |
| DTE-23A | Remission only, for facilities already operating under a specific statutory program |
| DTE-23N | Notice of continued exemption sent by the auditor for already-exempt parcels |
FAQs
Is there a filing fee for Ohio Form DTE-23?
No. Ohio does not charge a filing fee for DTE-23. The application is free, although certified-mail postage and notary costs (if any) are the filer’s responsibility.
When is the filing deadline?
Yes, there is a hard deadline. DTE-23 must be filed on or before December 31 of the tax year for which exemption is sought; later filings push the claim to the next tax year.
Can paid taxes be refunded through DTE-23?
No. DTE-23 only remits unpaid taxes already charged. Refunds of paid taxes require a separate complaint procedure outside the DTE-23 process.
Do I write my organization’s DBA name or legal name in Box 1?
No to the DBA. Use the exact legal name from the recorded deed. A DBA mismatch is the most common reason packets are returned at intake.
Can I list multiple R.C. sections in Box 11 to be safe?
No. Pick the single best-fitting subsection. Multiple citations are read as confusion and can lead to procedural denial.
Should the date in Box 8 be the contract date or the closing date?
No to the contract date. Use the closing date (the date title transferred). The contract date is not the acquisition date for DTE-23 purposes.
Do I have to send the school district notice myself?
Yes. The applicant sends the notice by certified mail to the affected school district treasurer at the same time the auditor filing goes out, under R.C. 5715.27(B).
Can a volunteer or office manager sign Box 16?
No. The signer must be an officer, trustee, or authorized agent with fiduciary authority. Non-fiduciary signatures are returned for a proper signer.
Is a digital signature acceptable on the filed copy?
No in most counties. A wet-ink original is still required by most county auditors; confirm with your county before relying on a digital signature.
Does an existing exemption transfer when I buy an already-exempt property?
No. The exemption ends at transfer. The new owner must file a fresh DTE-23 to reestablish exempt status under their ownership and use.
Can I claim remission for tax years before I owned the property?
No. Remission is limited to up to three years back, and only for years in which the current owner held title and used the property for the exempt purpose.
Does incidental fundraising on the property defeat the exemption?
No, not automatically. Under R.C. 5709.121, incidental use that supports the primary exempt purpose is allowed when properly described in the use-of-property narrative.
Can I file DTE-23 online?
No statewide portal exists today. A few counties accept email submission, but most still require a paper original delivered by mail or in person.
What happens if my DTE-23 is denied?
Yes, you can appeal. The denial may be appealed to the Ohio Board of Tax Appeals within 60 days under R.C. 5717.02; the Board hears exemption appeals de novo.
Do I need to refile every year once exemption is granted?
No. The exemption continues automatically as long as the qualifying use does not change. The auditor sends a DTE-23N periodically to confirm continued use.
Related reading
- How to Fill Out Ohio Form 533A (w/Examples) + FAQs
- How to Fill Out Ohio Form 533B (w/Examples) + FAQs
- How to Fill Out Ohio Form DTE-101 (w/Examples) + FAQs
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- How to Fill Out Ohio Probate Form 1.0 (w/Examples) + FAQs
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- How to Fill Out Ohio Form IT-4708 (w/Examples) + FAQs