The owner occupied tax reduction is only available for residential properties. Rental properties are not eligible for the reduction. The State of Ohio reimburses schools and other agencies for this rollback. Most homeowners currently receive the credit, as indicated on their tax bills.
However, this credit is not given automatically. You must sign up to receive it. If you feel you are eligible for this credit and are not receiving it, you may call (419) 337-9200 for additional information.