Ohio - Local
County Board of Revisions Filings & Hearings
The usual deadline for filing a real property tax valuation complaint is March 31 of the year following the Tax Year for which the complaint is filed. For example, the Tax Year 2019 complaints are normally due on or before March 31, 2020. Pending legislation in the Ohio General Assembly would likely extend that due date, but as a best practice, we suggest that the Tax Year 2019 complaints should be filed on or before March 31, 2020. If mailed by certified mail, the mailing date is deemed the filing date, but a private postal meter stamp will not suffice to establish that mailing date. Many counties allow for electronic filing. Because of the COVID-19 emergency, most Boards of Revision have stated that they will not hold the evidentiary hearings regarding the complaints until the COVID-19 emergency has been lifted. The following link provides access to a spreadsheet that lists information for all Ohio counties relating to the status of the filing due date and whether the county is posting hearings: Click here for spreadsheet.
Municipal Income and Net Profits Tax Extended Deadlines
Ohio Department of Taxation (ODT) Filers: Taxpayers that have previously elected to file their municipal net profit taxes through ODT have been granted an extension to file their net profit tax returns until July 15, 2020. However, it is not yet clear that municipal net profit tax estimated payment deadlines have also been extended. ODT Release
Direct Municipal Tax Filers: The recent law change mandating tax filing extensions (H.B. 197) did not apply to taxpayers that file their municipal income taxes or net profit taxes directly with municipalities, including those filing through RITA or CCA. Therefore, each municipality (or RITA and CCA) is required to provide their own extensions. Both RITA and CCA, along with many other municipalities have extended the 2019 filing deadline until July 15, 2020. However, some municipalities have not yet published guidance. The attached spreadsheet summarizes for a majority, but not all, municipalities, whether they have extended filing due dates for 2019 tax returns for direct filers, as well as indicates if the municipality is a member of RITA or CCA (both of which have July 15 filing deadlines). If a municipality administers its own tax system, the extended due date is provided. However, the spreadsheet does not address all taxing municipalities (Ohio has over 600) or whether municipalities are also extending due dates for estimated tax payments deadlines. Click here for spreadsheet.