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DTE 105C (893.96 KB) The owner-occupancy credit is a reduction in the taxes charged by qualified levies. To receive the owner-occupancy tax reduction, you must own and occupy your home as your principal place of residence on January 1 of the year you file for the reduction. Applications should be submitted by December 31 of the year you qualify. Rental properties are ineligible. The reduction remains until the property transfers or you notify our office that the property is no longer your primary residence. CUSTOMER SERVICE Monday thru Friday Ohio Building 175 S. Main Street Room 301 Akron, Ohio 44308 |