Owner Occupancy Credit

The Owner Occupancy Credit is a real estate tax reduction available to a homeowner for their principal place of residence. A person can only have one principal place of residence. Since a married couple is presumed to share one residence, only one Owner Occupancy Credit can apply to properties owned by spouses, unless they can establish that they reside separately.

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


To Qualify

You must own and occupy the home as your principal place of residence as of January 1 of the tax year for which you are applying.

For example, if you took ownership of your home during 2022, your first eligibility for the credit will be the 2023 tax year.


Apply for the Credit

If you have purchased your home as your principal residence, the Owner Occupancy Credit should already be in place for the next tax year from the time of conveyance.

Download and submit an application to apply for the credit.

Owner Occupancy Credit Application

Removing the Credit

If you need to remove the credit in order to apply for a residency-based credit for a new home, you can complete the Removal Request Form.

Please include your parcel number, or address, and a short notice requesting the credit to be removed. You will receive in reply the form letter you need to apply for your new homestead.

Contact Us

If you have any questions, email or call the Cuyahoga County Fiscal Office.





Owner Occupancy Credit FAQ

Do you have to apply every year?
Are all home sites eligible for the credit?
What happens if my application is denied?