To receive the Owner Occupancy 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 December 31st.
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.
Please check your tax bill to see if you are already receiving the reduction.
Applications may be picked up from and filed with the Seneca County Auditor’s Office between January 1 and December 31st each year.