The Owner Occupancy Credit is a real estate tax reduction available to a homeowner for their principal place of residence. Since domicile does not change, the individual is either a full-year resident or nonresident.This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners. (22) "Municipality" means the same as the City of Cuyahoga Falls. A legal document that establishes a person's Residence at the time of their death. If the compensation is subject to taxation because of residence, municipal income tax shall be payable only to the municipal corporation of. Domicile is the primary place that a person treats as their permanent home, or lives in and has a substantial enough connection with that the court uses it. Current lease, mortgage statement or notarized domicile form.