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Ohio

The POER Office that Represents Ohio is:

Marvin F. Poer and Company
6507 Harrison Ave., Suite A
Cincinnati, OH 45247-6800
(513) 746-2040    (513) 746-2068 (Fax)

Mr. Bob Mellinger - Senior Consultant

State Characteristics

Assessment Ratio: 35%
Fiscal Tax Year: 01/01 - 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Board of Revision
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes ** (See Note Below)
Inventory Taxable? Yes

Real Estate

RE Assessment Date: Jan 1
RE Appeal Deadline: Mar 31
RE Tax Bills Issued: Jan - Feb
RE Tax Bills Due: Jan - Mar - 1st half installment
June - Aug - 2nd half installment

Personal Property

PP Assessment Date: Jan 1
PP Tax Returns Due: Apr 30 *
PP Tax Bills Issued: Aug 20
PP Tax Bills Due: Sept 20 *

* "For a business with property in only one county, one-half of their tax liability is due with their April 30 return and the balance is due by Sept. 20. If a business has property in more than one county, the total tax liability is due by Sept. 20." (from the Ohio Department of Taxation website)

** General business tangible personal property tax will be phased-out by Tax Year 2009. The taxable portion of all tangible personal property including inventory will be:

12.5% for tax year 2007 
6.25% for tax year 2008
0% for tax year 2009 and thereafter.

 


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