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-
operative by May 1.                                            3.By May 15 – The corporation must file all completed appli-
                                                               cations and the information required by R.C. 323.159(B)
                    Definitions                                with the county auditor.
1.A “homestead” includes a unit in a housing cooperative that  4.During January – The county auditor will furnish by ordinary
is occupied as a home, but not owned, by an individual         mail a continuing application to each person issued a cer-
whose domicile is in Ohio. Ohio Revised Code (R.C.)            tificate of reduction under R.C. 323.159 for the preceding
§323.151(A)(2).                                                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
with at least two units that is owned and operated by a        Notice to Occupant:      The property owner will forward the
nonprofit corporation that (1) issues a share of the           completed DTE 105A to the county auditor along with other
corporation’s stock to an individual, entitling the individual information to assist the auditor in determining the reduction
to live in a unit of the complex, and (2) collects a monthly   in taxes on the housing cooperative for the tax year for which
maintenance fee from the individual to maintain, operate       you applied. The county auditor will send you a certificate of
and pay the taxes of the complex. R.C. §323.151(F).            approval or denial by the first Monday in October. Your monthly
                                                               maintenance fee for the following year will be reduced by
                Filing Procedures                              1/12 thof 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)