Form Dte 23B PDF Details

The DTE 23B form serves a vital function in the oversight of property tax exemptions in Ohio, offering a structured way for challenging the tax-exempt status of real property. Aimed at ensuring fairness and compliance within the tax system, this form can be submitted by a variety of stakeholders, including property owners within the county, county commissioners, prosecutors or treasurers, township trustees, school boards, and municipal leaders, reflecting a broad base of community interest in the equitable assessment of property taxes. Detailed in its instructions, the DTE 23B requires filers to provide comprehensive information about the property in question, including its ownership, location, and use, to support claims that it no longer qualifies for tax-exempt status. Crucially, this process is time-sensitive, with a firm deadline for submission to the county auditor, and necessitates thorough documentation, from parcel numbers to the rationale behind the exemption challenge. By mandating clarity and detail, the form and its associated procedures underscore the importance of accuracy and due diligence in the review of tax exemptions. This, coupled with the potential for a hearing by the Ohio Department of Taxation and the subsequent steps taken by county auditors based on their findings, showcases the form’s role in maintaining the integrity of property taxation through a rigorous examination of tax-exempt status claims.

QuestionAnswer
Form NameForm Dte 23B
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names23B, Dec, ohio unemployment tax form, Ohio

Form Preview Example

DTE 23B

Prescribed 4/05

County name

Complaint Against the Continued Exemption

of Real Property from Taxation

Date received by county auditor

Date received by DTE

Offi ce Use Only

County complaint number

DTE complaint number

General Instructions

Submit three copies of this application to the auditor’s office in the county where the property is located. (Make a copy for your records.) The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is challenged. If you need assistance in completing this form, contact your county auditor.

This complaint may be filed by any person, board, or officer authorized by Ohio Revised Code (R.C.) 5715.19 to file with a county board of revision against any real property granted tax exemption by tax commissioner under R.C. 5715.27. Eligible complainants are the following: any person owning taxable real property in the county or in a taxing district with territory in the county, the board of county commissioners, the prosecuting attorney or treasurer of the county, the board of township trustees of any township with territory in the county, the board of education of any school district with any territory in the county, or the mayor or legislative authority of any municipal corporation with any territory in the county.

Answer all questions on the form. If you need more room for any question, use additional sheets of paper to explain details. Please indicate which question each additional sheet is answering. Obtain a copy of the property record card from the county auditor and enclose it with this complaint.

Please Type or Print Clearly

A complaint is hereby made to have the following property removed from the tax-exempt list and placed on the taxable list for the year in which the complaint is filed.

Complainant name

Name

Notices concerning

this application Name (if different from complainant)

should be sent to

Address

City

State

ZIP code

Telephone number

1.Parcel number(s).(If more than four, continue on an attached sheet.)

All parcels must be in the same school district.

2.School district where located

a)

b)

c)

d)

3. Total size of parcel(s) Less than one acre

One acre or more

Number of acres

4.Street address or location of property

5.a. Title to this property is in the name of b. Address of owner

 

 

DTE 23B

 

 

Prescribed 4/05

 

 

Page 2

6. If known, title holder is (check one) A nonprofit corporation

An unincorporated association/organization

An individual

Other

 

 

7.State your reasons why you believe this property no longer qualifies for exemption. Be specific about what is being done on the property and who uses it, or that the property is not currently being used at all. For example, state whether the property is leased or rented to anyone, used for the operation of any business, used for agricultural purposes, used to produce any income other than donations, or has anyone living or residing on any part of this property. Attach any avail- able documentation that supports your complaint.

The Ohio Department of Taxation may set a hearing on this application. If there is a hearing, the applicant must present a witness who can accurately describe the use of the property in question. A notice of at least 10 days will be given to the complainant concerning the time and place of any hearing.

I declare under penalty of perjury that I have examined this application and, to the best of my knowledge and belief, it is true, correct and complete.

Complainant or representative

Signature

Print name and title

Address

City

State

ZIP code

 

 

 

Telephone number

Date

 

County Auditor’s Finding

1.If, after reviewing the complaint form, the county auditor believes that any or all of the property subject to the com- plaint is no longer eligible for exemption, the auditor may restore it to the taxable list under R.C. 5713.08. If the auditor does restore the property to the taxable list, the auditor must follow the procedures under R.C. 5713.082 by sending a notice to the property owner by certified mail that the property is now subject to taxation. That notice must describe the property and indicate that the owner may reapply for tax exemption by filing DTE form 23 or DTE form 24, as ap- propriate. Such notice must also contain a statement that failure to file that exemption application within the proper time period will result in the owner having to pay the taxes, even if the property continued to be used for an exempt purpose. Note: If the county auditor restores all the property subject to the complaint to the taxable list, the auditor need not forward the complaint to the tax commissioner.

2.If, after reviewing the complaint form, the county auditor decides not to restore all the property to the taxable list, the auditor should forward two copies of the complaint to the tax commissioner, as directed below, and indicate in the following Comments section which parts of the property, if any, were restored to the taxable list. The auditor may also make a recommendation to grant or deny the complaint, and make any other comments that the auditor deems relevant to the exempt status of the property contained in the complaint.

Auditor’s Recommendation Grant Partial grant Deny None

Comments

County auditor (signature)

Date

Forward two copies of the completed application to the Ohio Department of Taxation, Equalization Division, P.O. Box 530, Columbus OH 43216-0530.

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To be able to finalize this form, ensure that you type in the information you need in every single blank field:

1. It is critical to fill out the reapply accurately, hence be attentive when filling in the sections containing all of these blanks:

Stage number 1 of filling out Taxation

2. Once your current task is complete, take the next step – fill out all of these fields - A complaint is hereby made to have, Complainant name, Name, Notices concerning this, Name if different from complainant, Address, City, State, ZIP code, Telephone number, Parcel numbersIf more than four, continue on an attached sheet All, School district where located, Total size of parcels Less than, and Number of acres with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Part no. 2 of filling out Taxation

3. In this stage, have a look at Street address or location of, a Title to this property is in, and b Address of owner. All these should be filled in with highest accuracy.

Street address or location of, b Address of owner, and a Title to this property is in of Taxation

4. To go ahead, the following step will require typing in a few form blanks. Examples include DTE B Prescribed Page, If known title holder is check, An individual, Other, State your reasons why you believe, The Ohio Department of Taxation, I declare under penalty of perjury, Complainant or representative, Signature, Print name and title, Address, and City, which you'll find vital to continuing with this particular document.

Part # 4 for completing Taxation

5. The document has to be wrapped up with this particular part. Here you can see a detailed set of form fields that need to be filled out with appropriate information to allow your document submission to be faultless: City, Telephone number, State, Date, ZIP code, County Auditors Finding, If after reviewing the complaint, If after reviewing the complaint, Auditors Recommendation Grant, Comments, County auditor signature, and Date.

If after reviewing the complaint, County Auditors Finding, and County auditor signature of Taxation

It's simple to make errors when completing the If after reviewing the complaint, consequently be sure to go through it again before you send it in.

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