In Trumbull County, Ohio, property owners can challenge property assessments not based on market value. They use the DTE 2 digital form for this. This form is on the Trumbull County Auditor’s website and can be filled out online without needing a notary.
This article will explain the DTE 2 form, its purpose, and how to file it. It will also cover important details for Trumbull County residents.
What Is the DTE 2 Form?
The DTE 2 form is for property owners in Ohio to contest assessments not based on market value. It deals with issues like property classification, tax exemptions, or agricultural use disputes. In Trumbull County, the digital version makes filing easier for residents.
Why File a DTE 2 Complaint?
Property owners might file a DTE 2 complaint if they think their property is wrongly classified. For instance, a farm might not be seen as agricultural land, which could change its tax rate. It’s also used to appeal denials of exemptions, like for child care centers.
Who Can File the DTE 2 Form?
Any property owner in Trumbull County can file a DTE 2 complaint. This includes owners of residential, commercial, or agricultural properties. The filer must be the recorded owner or an authorized representative, like an attorney.
Property Assessments in Trumbull County
Trumbull County assesses properties every three years to reflect market changes. The Auditor’s Office uses a mass appraisal method, considering sales data and property features. The DTE 2 form focuses on non-market issues, like eligibility for tax programs.
When to Use the DTE 2 Form Instead of DTE 1
The DTE 2 form is for non-market value disputes, unlike the DTE 1, which challenges market value assessments. For example, use DTE 2 to contest a CAUV denial, not to argue your home’s appraised value. Knowing the difference saves time.
Common Reasons to File a DTE 2 Complaint
Here are common reasons to file a DTE 2 in Trumbull County:
- Property misclassified (e.g., residential instead of agricultural).
- Denial of a tax exemption, like for a qualifying child care center.
- Errors in assessing mineral rights separately from agricultural land.
The Role of the Trumbull County Board of Revision
The Board of Revision (BOR) in Trumbull County reviews DTE 2 complaints. It includes representatives from the County Auditor, Treasurer, and Commissioners. The BOR ensures fair hearings and decisions on property assessment disputes.
How to Access the DTE 2 Digital Form
The DTE 2 digital form is available on the Trumbull County Auditor’s website. Visit auditor.co.trumbull.oh.us and navigate to the “Forms” section. The digital form can be filled out online and emailed, eliminating notarization.
Step-by-Step Guide to Filing the DTE 2 Form
Follow these steps to file a DTE 2 complaint in Trumbull County:
- Download the DTE 2 digital form from the Auditor’s website.
- Complete all sections, including property details and complaint reason.
- Submit the form via email to the Auditor’s Office by March 31, 2025.
Key Information Needed for the DTE 2 Form
When filling out the DTE 2, include:
- Your name and contact information.
- Parcel number and property address.
- Specific reason for the complaint, like a CAUV denial.
Filing Deadlines for 2025
The deadline to file a DTE 2 complaint for the 2024 tax year is March 31, 2025. The filing period opens January 2, 2025. Missing this deadline means waiting until the next year.
What Happens After Filing a DTE 2 Complaint?
After you file the DTE 2 form, the Board of Revision will schedule a hearing. You’ll get a certified mail notice at least ten days before. Bring evidence, like property use documents, to support your case.
Preparing for the Board of Revision Hearing
Get ready for the hearing by collecting evidence. This includes:
- Photos showing how you use the property (like farming).
- Documents proving you qualify for an exemption.
- Written statements explaining your complaint.
Do You Need an Attorney?
Getting an attorney is optional but wise for complex cases. Most homeowners file on their own. But, an attorney can help with paperwork. The Auditor’s Office can’t give legal advice.
DTE 1 vs. DTE 2 Comparison
| Form | Purpose | Examples of Use |
|---|---|---|
| DTE 1 | Challenge market value | Dispute home’s appraised value |
| DTE 2 | Contest non-market issues | Appeal CAUV denial or misclassification |
Possible Outcomes of a DTE 2 Complaint
The Board of Revision might:
- Accept your complaint and adjust the assessment.
- Deny your complaint and keep the original assessment.
- Ask for more evidence before making a decision.
How Decisions Affect Property Taxes
A successful DTE 2 complaint can lower your property taxes. For example, changing a property’s classification to agricultural could reduce the taxable value. These decisions usually last until the next triennial reappraisal.
CAUV and DTE 2
The Current Agricultural Use Value (CAUV) program lowers taxes for farmland. If your CAUV application is denied, you can file a DTE 2 to appeal. Show proof of agricultural use, like crop records.
Other Exemptions and the DTE 2 Form
DTE 2 is also for appealing denials of exemptions, like for child care centers under Ohio Revised Code (RC) 323.16. You must show the property meets exemption criteria. Good documentation is essential.
Trumbull County’s Property Tax System
In Ohio, property taxes are 35% of the appraised market value. This is called the “assessed value.” For example, a $100,000 home has a $35,000 taxable value, generating $35 per mill.
How Assessments Are Conducted
Trumbull County uses mass appraisals, including:
- Visual exterior inspections.
- Aerial photography reviews.
- Data on recent neighborhood sales.
Why Assessments Matter
Accurate assessments ensure fair taxation in Trumbull County. Incorrect classifications or exemptions can lead to higher taxes. Filing a DTE 2 corrects these errors, saving money.
Key Dates for 2025 Filing Season
| Event | Date |
|---|---|
| Filing period opens | January 2, 2025 |
| Filing deadline | March 31, 2025 |
| Hearings scheduled | April–June 2025 |
Common Mistakes to Avoid When Filing
Avoid these mistakes when filing a DTE 2:
- Missing the March 31 deadline.
- Providing incomplete property details.
- Not including supporting evidence, like photos or records.
How to Check Your Property’s Assessment
Visit the Trumbull County Auditor’s website to search property records. Enter your address or parcel number to view your assessment. This helps confirm if a DTE 2 is needed.
The Role of Market Trends in Assessments
DTE 2 doesn’t address market value, but understanding trends is key. Trumbull County uses recent sales to set values. A misclassification might stem from outdated market data.
What If Your Complaint Is Denied?
If the Board of Revision denies your DTE 2 complaint, you can appeal to the Ohio Board of Tax Appeals. File within 30 days of the decision. Legal advice is helpful here.
Refunds and Credits After Approval
If your complaint is approved, any tax overpayment is credited to future taxes. You can also apply for a refund. Use the BOR Refund Application on the Auditor’s website.
How to Contact the Trumbull County Auditor
The Auditor’s Office is at 160 High Street NW, Warren, OH 44481. Call (330) 675-2420 for questions. Check the website for hours and additional resources.
Tips for a Successful DTE 2 Filing
To improve your chances:
- Submit clear, detailed evidence.
- Double-check all form fields.
- File early to avoid last-minute issues.
Why Use the Digital Form?
The digital DTE 2 form saves time. It doesn’t require notarization, unlike paper forms. Email submission is fast and ensures timely delivery to the Auditor’s Office.
Ohio’s Property Tax Laws
Ohio law requires county auditors to update property values every three years. This ensures assessments reflect current market conditions. The DTE 2 form helps correct non-market errors.
How Trumbull County Supports Property Owners
The Auditor’s Office offers tools like:
- Online property search database.
- GIS mapping for property boundaries.
- Tax payment history and options.
The Importance of Accurate Property Records
Accurate records prevent assessment errors. Check your property’s details, like size or use, on the Auditor’s website. File a DTE 2 if you spot mistakes.
Community Impact of Fair Assessments
Fair assessments benefit Trumbull County by ensuring equitable taxation. Correcting errors with DTE 2 supports schools, roads, and public services. Everyone wins with accurate taxes.
Resources for Property Owners
Visit auditor.co.trumbull.oh.us for:
- DTE 2 and other forms.
- Property search tools.
- Tax rate and payment information.
Next Steps After Reading This Article
Ready to file a DTE 2? Visit the Trumbull County Auditor’s website today. Download the form, gather evidence, and submit by March 31, 2025. Act now to ensure fair taxation.
