Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Where do I apply?

The application must be filed with the county auditor of the county in which the property is located. This directory of county auditors has addresses and telephone numbers for those officials.