Instructions To Accompany Form Dte 105a - Homestead Exemption Application For Senior Citizens, Disabled Persons And Surviving Spouses Occupying A Unit In A Housing Cooperative


DTE 105A – Supplement
Rev. 4/09
Instructions to Accompany Form DTE 105A –
Homestead Exemption Application for Senior Citizens, Disabled Persons
and Surviving Spouses Occupying a Unit in a Housing Cooperative
1.The county auditor should attach these instructions to the
plicants, the filing procedures differ from those used by owner-
front of form DTE 105A when giving it to the owner-corpora-
occupiers of a homestead.
tion of a housing cooperative.
1.By March 1 – The corporation must obtain applications from
2.The owner-corporation should, in turn, give both forms to
the county auditor and provide one to each new occupant.
each occupant of the housing cooperative by March 1.
2.By May 1 – The occupant must submit the completed ap-
3.The occupant must file the completed DTE 105A with
plication to the corporation.
the corporation that owns and operates the housing co-
3.By May 15 – The corporation must file all completed appli-
operative by May 1.
cations and the information required by R.C. 323.159(B)
with the county auditor.
4.During January – The county auditor will furnish by ordinary
1.A “homestead” includes a unit in a housing cooperative that
mail a continuing application to each person issued a cer-
is occupied as a home, but not owned, by an individual
tificate of reduction under R.C. 323.159 for the preceding
whose domicile is in Ohio. Ohio Revised Code (R.C.)
year. The continuing application must be returned to the
county auditor by the first Monday in June.
2.A qualifying “housing cooperative” is a housing complex
Notice to Occupant: The property owner will forward the
with at least two units that is owned and operated by a
completed DTE 105A to the county auditor along with other
nonprofit corporation that (1) issues a share of the
information to assist the auditor in determining the reduction
corporation’s stock to an individual, entitling the individual
in taxes on the housing cooperative for the tax year for which
to live in a unit of the complex, and (2) collects a monthly
you applied. The county auditor will send you a certificate of
maintenance fee from the individual to maintain, operate
approval or denial by the first Monday in October. Your monthly
and pay the taxes of the complex. R.C. §323.151(F).
maintenance fee for the following year will be reduced by
Filing Procedures
of the reduction in taxes attributed to your unit if your
application is approved.
Although the occupier of a unit in a housing cooperative must
meet the same age and disability requirements as other ap-
R.C. §323.159(D)


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