Ohio Dept. of Taxation · ORC 323.152(B)

Ohio Owner-Occupancy Credit Audit

Ohio gives homeowners a 2.5% tax break on the one house they live in, but some owners are getting it on multiple.

Built from public auditor records. Our matching flagged properties are worth a look, but some flags may be incorrect.

Counties loaded
52
counties with data
Extra credit / yr, one county
$2,000,145
same name, 2+ homes in a county
Strong cross-county leads
12,814
same owner in two counties
Company-owned credit / yr
$2,025,629
held by an LLC or corporation
How the credit slips through, and what this site checks

It slips through in three ways. Inside a county, the auditor holds the whole roll, so the same name credited on two homes simply shouldn't happen. Across county lines there is no check at all: you sign a form saying you don't claim it anywhere else, and the 88 auditors never compare rolls. And a company or trust can hold the credit only when the proper paperwork is on file for the person actually living there.

This site reads the public credit rolls from 52 counties and flags all three: the same name credited twice in one county, the same name credited in two counties, and company-owned homes that owe a paperwork check. Click any county on the map to see its records and download the list; zoom in and the counties become individual homes. Gray counties aren't loaded yet. This site is not affiliated with the State of Ohio, county auditors or tax agencies.