Application for Valuation Deduction for Destroyed or Damaged Real Property (DTE 26) – Standard Form

If your property in Trumbull County, Ohio, has been damaged or destroyed, you might get a tax break. You can file the DTE 26 Standard Form for this. This form is available at the Trumbull County Auditor’s Office. It helps lower your property’s taxable value due to damage from storms, fires, or floods.

In this guide, we’ll cover everything about the DTE 26 form. This includes who can file, when to file, what documents you need, and how to fill it out. We aim to help you get the most tax relief possible.

What Is the DTE 26 Form?

The DTE 26 form is a state document in Ohio for property tax relief. It’s for when your real estate is damaged or destroyed. The Trumbull County Auditor’s Office manages it. It adjusts your property’s taxable value to reflect its current worth after damage.

This adjustment can lower your property tax for the next year. It’s a way to make sure your taxes match your property’s condition. This is part of Ohio’s fair tax laws, as stated in Ohio Revised Code (ORC) Section 319.38.

Why Is the DTE 26 Form Important in Trumbull County?

Trumbull County in northeastern Ohio often faces severe weather. This can damage homes, businesses, and other properties. The DTE 26 form helps ensure property taxes are fair, even after damage.

For instance, if a storm damages your home, its value might drop. Without the DTE 26, you could be taxed as if it were undamaged. Filing this form can save you a lot of money.

Who Can File the DTE 26 Form?

Any property owner in Trumbull County can file the DTE 26 form if their property is damaged or destroyed. This includes homes, businesses, and industrial properties. The damage must come from events like:

• Natural disasters (storms, floods, tornadoes)
• Fires
• Intentional demolition
• Other unforeseen events causing significant structural damage

There’s a separate form for mobile homes (DTE 26 MH). If you’re not sure if your property qualifies, call the Trumbull County Auditor’s Office at (330) 675-2420.

Eligibility Criteria for the DTE 26 Deduction

To get the valuation deduction, you must meet certain criteria:

• The property must be in Trumbull County, Ohio.
• The damage must have happened in the current tax year.
• You need to show proof of damage, like photos or insurance reports.
• The application must be filed by the deadline (more on this below).

The deduction only applies to the damaged part of your property. For example, if your home’s roof is damaged but the rest is fine, the deduction will only cover the roof’s value.

Filing Deadlines for the DTE 26 Form

When you file the DTE 26 form matters a lot. The deadline depends on when the damage happened:

• Damage in January to September: File by December 31 of the current tax year.
• Damage in October to December: File by January 31 of the following tax year.

For example, if your property was flooded in July 2025, you must file by December 31, 2025. If damage happened in November 2025, you have until January 31, 2026. Missing these deadlines means you won’t get the deduction.

How Does the Deduction Work?

The DTE 26 deduction lowers your property’s taxable value based on damage. The amount you get back is a percentage of the lost value. This percentage depends on when the damage happened.

Quarter of Damage	Percentage of Value Deduction
January–March	100% of the reduced value
April–June	75% of the reduced value
July–September	50% of the reduced value
October–December	25% of the reduced value

For example, if your home’s value drops by $40,000 in February, you could get a 100% deduction. This would greatly reduce your taxable value. The deduction impacts your tax bill for the following year.

Steps to File the DTE 26 Form in Trumbull County

Filing the DTE 26 form is easy if you follow these steps:

1. Confirm Eligibility: Make sure your property is in Trumbull County and the damage qualifies.
2. Gather Documentation: Collect evidence like photos, insurance claims, or repair estimates.
3. Download the Form: Visit the Trumbull County Auditor’s website (auditor.co.trumbull.oh.us) to get the DTE 26 Standard Form.
4. Complete the Form: Fill out all required fields, including property details, date of damage, and description of the loss.
5. Submit the Form: Email it to the Auditor’s Office or mail it to 160 High Street NW, Warren, OH 44481.
6. Pay Taxes on Time: Keep paying property taxes to avoid penalties while your application is processed.

If you fill out the form by hand, it must be notarized. Electronic submissions do not require notarization.

Where to Find the DTE 26 Form

The DTE 26 Standard Form is on the Trumbull County Auditor’s website under “Forms.” You can find both digital and printable versions. Here’s how to find it:

• Visit auditor.co.trumbull.oh.us.
• Navigate to the “Forms” page.
• Look for “Application for Valuation Deduction for Destroyed or Damaged Real Property (DTE 26).”

If you don’t have internet, call the Auditor’s Office at (330) 675-2420 to request a mailed copy.

Required Documentation for the DTE 26 Form

You’ll need to provide evidence of the damage to support your application. Common documents include:

• Photos of the damaged property
• Insurance claim reports
• Contractor or repair estimates
• Police or fire department reports (if applicable)
• Receipts for repairs already completed

These documents help the Auditor’s Office assess the damage and calculate the deduction. Include clear, detailed information to avoid delays.

How the Trumbull County Auditor’s Office Processes Your Application

After you submit the DTE 26 form, the Trumbull County Auditor’s Office reviews it. They check if you qualify and how much you can get back. The process includes:

• Verifying the property’s location and ownership.
• Assessing the extent of damage based on your documentation.
• Calculating the deduction using the state’s percentage guidelines.
• Updating your property’s taxable value for the next tax year.

The office might contact you for more information. Make sure your contact details are up to date. They aim to process applications quickly.

Benefits of Filing the DTE 26 Form

Filing the DTE 26 form has many benefits:

• Lower Property Taxes: It lowers your tax bill to match your property’s current value.
• Financial Relief: It helps ease the financial burden after a disaster.
• Fair Taxation: It makes sure you don’t pay too much tax on a damaged property.
• Streamlined Process: Trumbull County’s Auditor’s Office offers clear instructions and support.

This deduction can make a big difference, helping those with expensive repairs.

Common Mistakes to Avoid When Filing

To make sure your application goes smoothly, avoid these mistakes:

• Missing Deadlines: File by December 31 or January 31, depending on when the damage happened.
• Incomplete Forms: Fill out every required field to avoid rejection.
• Lack of Documentation: Provide clear evidence of damage to support your claim.
• Not Paying Taxes: Keep paying property taxes to avoid penalties, as refunds or credits will be issued if approved.

Double-check your application before submitting to prevent delays or denials.

How Property Taxes Are Calculated in Trumbull County

Property taxes in Trumbull County are based on 35% of a property’s appraised market value. For example, a home appraised at $100,000 has a taxable value of $35,000. Taxes are then calculated using the local millage rate, where one mill equals $1 per $1,000 of taxable value.

If your property’s value drops due to damage, the DTE 26 form adjusts the taxable value. This lowers your tax bill. The Auditor’s Office ensures these calculations follow Ohio law.

Example Scenario: Applying the DTE 26 Deduction

Imagine a Trumbull County homeowner whose $200,000 home is damaged by a storm in May 2025, reducing its value to $150,000. Here’s how the deduction works:

• Value Reduction: $200,000 – $150,000 = $50,000.
• Deduction Percentage: 75% of the $50,000 reduction applies ($37,500) because the damage occurred in Q2 (April–June).
• Taxable Value Adjustment: The home’s taxable value drops from $70,000 (35% of $200,000) to $52,500 (35% of $150,000).
• Tax Savings: If the millage rate is 50 mills, the tax bill decreases from $3,500 to $2,625, saving $875.

This example shows how the DTE 26 form can provide significant relief.

Trumbull County Auditor’s Role in Property Valuation

The Trumbull County Auditor’s Office is in charge of assessing property values across the county. Every three years, they conduct a mass reappraisal to update values based on market conditions, as required by ORC Section 5713.01. The DTE 26 form is part of this process, ensuring damaged properties are fairly assessed.

The Auditor’s Office also oversees the Board of Revision, which handles valuation complaints and other tax-related issues. Their goal is to maintain accurate and equitable property valuations.

Other Tax Relief Programs in Trumbull County

Trumbull County offers other tax relief options in addition to the DTE 26 form:

• Homestead Exemption: Reduces taxes for senior citizens, disabled persons, and surviving spouses.
• Current Agricultural Use Valuation (CAUV): Lowers taxes for qualifying agricultural land.
• Owner-Occupancy Reduction: Offers a tax break for owner-occupied homes.

Visit the Trumbull County Auditor’s website for details on these programs.

Comparison of DTE 26 and Other Tax Relief Forms

Form	Purpose	Eligibility	Filing Deadline
DTE 26	Deduction for damaged or destroyed property	Property owners with damaged real estate	Dec 31 or Jan 31
DTE 105A	Homestead Exemption for seniors/disabled	Age 65+, disabled, or surviving spouses	June 1 annually
DTE 109	CAUV for agricultural land	Land used for commercial agriculture	First Monday in March

This table helps you understand how the DTE 26 form fits into Trumbull County’s tax relief options.

Tips for a Successful DTE 26 Application

To maximize your chances of approval, follow these tips:

• Submit all required documentation with your form.
• Clearly describe the damage and its impact on your property’s value.
• Keep copies of all submitted materials for your records.
• Contact the Auditor’s Office if you have questions or need assistance.

The Auditor’s Office is available to guide you, but they cannot provide legal advice. Consider consulting an attorney for complex cases.

How to Contact the Trumbull County Auditor’s Office

For questions about the DTE 26 form or other tax matters, reach out to the Trumbull County Auditor’s Office:

• Address: 160 High Street NW, Warren, OH 44481
• Phone: (330) 675-2420
• Website: auditor.co.trumbull.oh.us
• Hours: Monday–Friday, 8:30 AM–4:30 PM

The office is located on the second floor of the Administration Building in Warren.

Frequently Asked Questions About the DTE 26 Form

Q: Can I file the DTE 26 form for minor damage? A: The damage must significantly affect your property’s value. Minor repairs may not qualify.

Q: Does the deduction apply to the current tax year? A: No, the deduction affects taxes for the following year.

Q: What if I miss the filing deadline? A: Missing the deadline may disqualify you, but contact the Auditor’s Office to discuss options.

Q: Can I file for damage that happened last year? A: No, the DTE 26 form applies only to damage in the current tax year.

How to Appeal a Denied DTE 26 Application

If your DTE 26 application is denied, you can appeal through the Trumbull County Board of Revision. The Board, consisting of the County Auditor, Treasurer, and Commissioners (or their representatives), reviews valuation disputes. To appeal:

1. File a complaint using DTE Form 1, available on the Auditor’s website.
2. Submit by March 31, 2025, for the 2024 tax year.
3. Provide evidence supporting your claim, such as additional documentation or an independent appraisal.

The Board evaluates each case individually, and you may need to present your case in person.

Impact of the DTE 26 Deduction on Your Tax Bill

The DTE 26 deduction doesn’t eliminate your tax bill but reduces it based on the property’s decreased value. The exact savings depend on the damage extent, the deduction percentage, and the local millage rate. For example, a $10,000 reduction in taxable value at a 50-mill rate saves $500 annually.

Paying your taxes on time while your application is pending is key to avoid penalties. If approved, any overpayment will be credited or refunded.

Trumbull County’s Commitment to Fair Taxation

Trumbull County works hard to make sure property values are fair and right. The Auditor’s Office uses a special method to value properties the same way. This is based on ORC Section 5715.33. The DTE 26 form helps keep things fair, like after natural disasters.

The county updated property values in 2023 to match the market. By filling out the DTE 26 form, you help make sure your taxes are fair.

Additional Resources for Trumbull County Property Owners

For more info, check out these resources:

• Trumbull County Auditor’s Website: Find property info, tax rates, and forms.
• Ohio Department of Taxation: Learn about property tax relief.
• Trumbull County Treasurer’s Office: Find out how to pay taxes and when.

These tools help you manage your property taxes better.