Carroll County doubles owner-occupancy property tax credit to 5%

The Carroll County commissioners met Oct. 30 and approved a motion to expand the county’s Owner Occupancy Credit, a property tax relief measure that will double the credit from 2.5 to 5% for qualifying homeowners beginning with the 2025 tax year, payable in 2026. The move, introduced by Commissioner Robert Wirkner in partnership with County Auditor Staci Brady, takes advantage of authority granted under Ohio House Bill 96, which allows counties to add a local “piggyback” credit to the existing state program.

The expanded credit is designed to give property owners more relief amid rising property valuations and limited options for local tax reduction. It applies only to owner-occupied residences, meaning the home must be the owner’s primary dwelling. Rental properties, vacant homes and empty lots do not qualify. Homeowners should check their tax cards with the auditor’s office to confirm they are already receiving the credit. Those who are not must submit form DTE 105C to the auditor by Dec. 31, 2025, to qualify for the 2025 tax year. The form is available at the courthouse, by calling 330-627-2250 or on the auditor’s website, with additional links shared on the commissioners’ Facebook page.

Brady praised the collaboration with the commissioners and said the county carefully reviewed the financial impact before approving the additional credit. Although the state will not reimburse counties for lost revenue, Brady said the program is fiscally sustainable and a dedicated county fund will make up any losses for schools, villages and townships. She clarified that real estate taxes are paid a year behind, meaning the 2025 credit applies to bills paid in 2026, while manufactured home taxes are current and will see the same benefit on 2026 bills.

“This is about doing whatever we can to save on property taxes,” Wirkner said. “We’re providing as much relief as our offices are legally allowed to offer.”

Following discussion, the board unanimously approved Resolution 2025-30, officially enacting the local 2.5 percent “piggyback” credit to combine with the state’s 2.5 percent for a total 5 percent tax savings on qualifying properties.

In other business, commissioners:

—HEARD an update on the Annex Building. Commissioner Donald Leggett II said a scheduled walkthrough has been delayed due to boiler and electrical work running behind schedule. The OSU Extension Office is preparing to move into the newly renovated space and has been commended for its cooperation. Accessibility improvements, including new sidewalks and entrances, are expected to begin next week. The coroner’s office will also occupy a new space in the same wing once work is complete. Renovations include fresh paint, ceilings, windows, flooring and updated heating systems.

—APPROVED the appointment of Lynda Wickline, Carroll County economic development director, to the Eastern Ohio Development Alliance board. Wickline will serve for the remainder of Commissioner Robert E. Wirkner’s term, which runs from Jan. 1, 2025, through Dec. 31, 2026.

—APPROVED the reappointment of several members to the county’s transit appeals committee. Those reappointed for new two-year terms, retroactive to Jan. 1, 2025, through Dec. 31, 2026, include Donald Lee Leggett II, Gary Tope, Cheryl Clayton, Danny Roddy, John Rutledge, Barry Chevron and Christine Yeager.

—PAID the bills of $102,779.85.