Real property used by a school, church, public college, veteran’s organization, or for public recreation may qualify for tax exemption through the Ohio Department of Taxation when the property is used for nonprofit purposes.

Application Timing and Deadline

Wait until the year after you buy the property to file your application. The last day to file with the Cuyahoga County Auditor is December 31 of the year you want the exemption.

Required Documentation

The following documents must be obtained and submitted with your DTE 23 application:

• Treasurer’s Certificate (page 4 of the application)  
  Submit to the Treasurer’s Office via:
  
  – Email: treascomment@cuyahogacounty.gov   
  In subject line please include “Treasurer Certificate and parcel number(s)”  
  
  – Walk‑In:   
  Cuyahoga County Administrative Headquarters   
  Treasury, Room 1‑100   
  2079 East Ninth Street   
  Cleveland, OH 44115
  
  
• Property Record Card / Property Summary Report  
  Retrieve from: MyPlace
  Search Parcel - Click “Property Summary Report” on left – Click “Download this report”

Tax Requirements

All taxes, special assessments, penalties, and interest must be paid in full through the date of acquisition before an application will be considered. If you have delinquent taxes, contact the Treasurer’s Office at 216‑443‑7420 (option 1) to discuss possible payment plans.

If an exemption is granted, it applies only to real property taxes. Special assessments are not exempt and must be paid.