Description: These property tax abatements are primarily for non-profits, municipalities, businesses, or new construction.Community Reinvestment Area (CRA)Certain areas of Lucas County are designated as a Community Reinvestment Area. This means that property owners in that area may apply with the local municipality for a property tax exemption on improvements to a property for a specified period of time.Typically, these are applied to new construction, which means that the property tax increases for the improvements being built are not paid for a certain number of years.Enterprise Zone (EZ)Enterprise Zones work similarly to CRAs, but they are applied to new construction specifically on large commercial projects.Property owners may apply with the local municipality for a property tax exemption on improvements to a property for a specified period of time.Any approval of an Enterprise Zone is done by the local municipality, not by the Lucas County Auditor's Office.Tax Increment Financing (TIF)This is a property tax redirection.TIFs are sometimes referred to as property tax exemptions, however, the way they work means that property owners still receive a tax bill every year for the same amount they would otherwise pay if they were not in a TIF area. TIFs redirect tax dollars from where they are originally designated to a separate project for improvement designated by the local municipality.Tax Incentive Review Council (TIRC)The Tax Incentive Review Council (TIRC) meets annually and tracks tax incentives (usually property tax abatement) that are granted to development projects. The TIRC is comprised of each county government municipality/township along with representatives of the corresponding school districts, and up to 2 community representatives who reside in the jurisdiction. The TIRC provides a means for determining whether the recipients are fulfilling their obligations, which may include economic development performance (construction investment, job/payroll creation) and payments in lieu of taxes (PILOT) to public school districts.If the owner of property that has received a property tax incentive is not performing its obligations, the TIRC may recommend that the local political jurisdiction (city, township, etc.) terminate the tax abatement.
Service Item Id: c4e7309477e64bfab07597768175db7b
Copyright Text: Lucas County Auditor's Office, GIS Department
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Description: These property tax exemptions are primarily for non-profits, municipalities, government and public property, schools, churches, and colleges.Property tax exemptions are granted by the State of Ohio for qualifying organizations based on the specific use of the property.The Ohio Revised code provides exemption from real property taxation for certain organizations depending on statutory requirements.The Ohio Revised code provides exemption from real property taxation for certain organizations depending on statutory requirements.Ownership or building type alone do not qualify a property for a property tax exemption.As a note, Special Assessments are not considered taxes for this purpose and a property that is otherwise exempt from taxation may still be required to pay Special Assessments.
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Description: After the full property tax amount is calculated, rollbacks and discounts are applied. First, House Bill 920 calculates the rollbacks due to levy equalization.Next, reductions such as the Owner Occupied Credit and Homestead Exemption are applied. The dollar amount that rollbacks and credits save you can vary from property to property.OWNER OCCUPIED CREDIT:The Owner Occupied Credit provides a property tax reduction on certain levies for property owners who live in their home as their primary residence.To receive this credit, you must own your property and reside in it as your primary residence as of January 1 of this year.A homeowner and spouse are entitled to this tax reduction on only one property. Any other properties that you own must be declared when you apply for the credit. If you move, you must also let the Auditor's Office know so that the credit can be updated.The Owner Occupied Credit was passed in the 1970s to combat rising property taxes. It was originally set at 2.5% of property taxes. The amount of taxes this would have taken away from local entities like school districts was reimbursed by the State of Ohio.However, under Governor John Kasich, the Owner Occupied Credit was changed in 2014 so that it did not apply to any levies passed after 2014. This means that the amount of this exemption is no longer exactly 2.5% of property taxes.In December 2025, the Owner Occupied Credit was updated by the State of Ohio legislature. This credit is being integrated with the Non-Business Credit, which applied an additional 10% rollback to the same levies as the Owner Occupied Credit. The integration of these two credits will be phased in over several years, until in Tax Year 2029, the Owner Occupied Credit will save 15.38% on the pre-2014 levies and the Non-Business Credit will be phased out completely.HOMESTEAD TAX REDUCTIONS:The Homestead Exemption is a property tax reduction for qualifying property owners on their primary residence. The way that it works is that a value amount determined by the State of Ohio is exempted from taxation.For tax year 2025 (payable in 2026) the amount of value exempted is $29,000. This means that if your primary residence is valued at $200,000, you would pay property taxes at a value of $171,000.The amount of value exempted is doubled for disabled veterans and surviving spouses of first responders who were killed in the line of duty.Senior CitizenSeniors (65 years or older) who own and occupy their property are eligible for the Homestead Exemption if they made $41,000 or less of taxable income in 2025. (Social Security income does not count toward this threshold. Spousal taxable income does.)Disabled PersonTotally and permanently disabled persons who own and occupy their property are eligible for the Homestead Exemption if they made $41,000 or less of taxable income in 2025. (Social Security income does not count toward this threshold. Spousal taxable income does.)Disabled VeteranVeterans who receive a disability rating of 100% or who are compensated at a rate of 100%, and who own and occupy their property are eligible for an enhanced Homestead Exemption. There is no income limit for this type of Homestead Exemption.Surviving SpouseSurviving spouses of first responders who died in the line of duty, and who own and occupy their property are eligible for an enhanced Homestead Exemption. Surviving spouses of people who applied for and qualified for another type of Homestead may be eligible to continue receiving the benefit.
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