The 2.5% supplemental rollback is a tax reduction for owner-occupied residential property. You must own the home as of January 1 of the tax year in which you apply. Rental and Commercial properties are not eligible. The reduction remains until the property transfers or you notify our office the property is no longer your primary residence. The reduction is applied to the house and no more than a One acre home site. Please check your tax bills to see if you are already receiving the reduction. Questions? 937-456-8148