Owner Occupancy Credit Phone: (937) 225-4333 · Fax: (937) 496-3202   The "Owner Occupancy Credit" (formerly known as the 2.5% supplemental rollback) is a tax reduction program for owner-occupied residential property in Ohio that applies only to tax levies passed or in existence prior to the November 2013 election. Rental properties are not eligible for the reduction. Call 937-225-4326 if you need additional information. Email the Auditor's Office Regarding Owner Occupancy Credit