Penalty Remission (DTE 23A Form)

To request the remission (forgiveness) of late payment penalties, you must complete Ohio Form DTE 23A and submit it to the Lucas County Treasurer’s Office. Submit completed forms to: treasurer@co.lucas.oh.us

Important Requirements

  • You must complete the front page of the form in full

  • You must attach supporting documentation (evidence) with your request

  • A separate application is required for each late payment penalty

  • The form must be signed and dated or it cannot be processed

Incomplete forms will delay review or may be returned.

Step-by-Step Instructions

1. Property Owner Information

  • Enter the owner’s name exactly as it appears on the tax bill

  • Provide your full mailing address and contact information

2. Parcel and Tax Information

  • Enter the correct parcel number (Parcel or I.D. #)

  • Select the correct property type (Real Estate or Manufactured Home)

  • Indicate the correct tax year and half (First or Second Half)

3. Penalty Details

  • Enter the exact penalty amount (do not estimate)

  • Check whether it is a 5% or 10% penalty

  • Provide:

    • Date taxes were due

    • Date taxes and interest were paid

    • Date you entered a payment plan (if applicable)

All values should match your official tax bill or payment records.

4. Reason for Remission (Required)

You must check at least one reason listed on the form and provide an explanation. Common allowable reasons include:

  • Error by the Auditor or Treasurer

  • Did not receive a tax bill (and attempted to obtain one)

  • Serious illness, hospitalization, or death (within 60 days of due date, with proof)

  • Payment was mailed on time (must provide valid mailing evidence)

  • Mortgage lender failed to notify payoff

  • Other reasonable cause (must be explained)

You must include a written explanation and supporting documentation for your claim.

5. Taxpayer Statement

  • Clearly explain why the payment was late

  • Include relevant dates and details

  • Attach additional pages if needed

6. Signature (Required)

  • You must sign and date the form

  • By signing, you are declaring the information is true and complete under penalty of perjury

Common Mistakes That Delay Processing

  • ❌ Missing signature or date

  • ❌ Incorrect parcel number

  • ❌ Estimating penalty amounts instead of using actual figures

  • ❌ Not selecting a valid reason for remission

  • ❌ Failing to include an explanation

  • ❌ Submitting without supporting documentation

  • ❌ Combining multiple penalties into one application

What Happens After You Submit

  • The Treasurer’s Office reviews your application for completeness

  • The application is forwarded to the County Auditor for a decision

  • You will be notified of the outcome by mail