Owner-Occupied Tax Credit


To receive the 2 ½% tax reduction you must: own the home, occupy the home as your principal place of residence, and apply with the County Auditor between January 1 st and the first Monday in June.

The reduction applies to the homesite and the home itself. It does not apply to: rental homes or apartments, homes occupied by someone other than the owner, homes owned by corporations, partnerships, associations or groups, units within a building primarily for retail, commercial or other non-residential purposes, manufactured or mobile homes taxed under the depreciation method (see Manufactured Homes) and excess acreage over one acre.

The Owner-occupied tax credit will not apply to additional, replacement and the increase portions of renewal levies passed after the August 2013 election.

Please check your tax bill to see if you are already receiving the reduction.

Applications may be picked up from and filed with the Erie County Auditor’s Office between January 1 and the first Monday in June each year.