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Owner Occupancy Credit

Owner Occupancy Credit Application 

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Owner Occupancy Credit Removal Request Form

What is the Owner Occupancy Credit?
The Owner Occupancy Credit is a real estate tax reduction available to a homeowner’s principle place of residence. A person can only have one principle place of residence. Since a married couple is presumed to share one domicile, only one Owner Occupancy Credit can apply to properties owned by spouses, unless they can establish that they are domiciled separately.

Your principle place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.

How do I qualify for credit?
Own and occupy the home as your principle place of residence as of January 1 of the tax year for which you are applying. For example, if you took ownership, or moved into a home you already owned, during the 2017 year, your first eligibility for the credit will be the 2018 tax year.

If you have been residing in your home as your principle residence but haven’t received the credit, you can apply for the previous one year’s credit.

How do I get the credit?
If you have purchased your home as your principle residence, the Owner Occupancy Credit should already be in place for the next tax year from the time of conveyance. Otherwise you will need to download and submit an application to apply for the credit.

Call 216-443-7020 for assistance or to have an application mailed to the home.

Do I have to apply every year?
No, you are presumed to continue as the owner-occupant. If your eligibility changes you must notify the County to have the credit removed.

Are all home sites eligible for the credit?
No, not rental homes, homes occupied by someone other than the owner, homes owned by corporations, partnerships, associations, or groups, manufactured or mobile homes taxed under the depreciation method, nor excess acreage over one acre. 

Submit questions/comments or call the Cuyahoga County Fiscal Office at 216-443-7020. Thank you.

Submit form to:
Cuyahoga County Fiscal Office
Transfer & Recording – OOC
2079 E. 9th Street, 4-100
Cleveland, Ohio 44115