Please note that the tangible personal property tax has been phased out for general business filers. No annual or new taxpayer returns, either form 920 or 945, are required to be filed for tax years 2009 and thereafter. This is a result of the listing percentage being reduced to zero.

The exceptions to phase-out include those who failed to file previously in 2009 and those who continue to be subject to the tax; telephone and interexchange telecommunications companies, or entities leasing property to telephone and interexchange telecommunications companies.

Any questions you may have regarding this matter should be addressed to the Ohio Department of Taxation.

Ohio Department of Taxation
Public Utility Division
30 E. Broad Street - 19th Floor
Columbus, Ohio 43215

Phone: 614-466-7371
Fax: 614-752-2476

When contacting the Ohio Department of Taxation be sure to speak to an agent in the Public Utility Division.

The Fiscal Officer offers a Delinquent Personal Property Tax Payment Plan to those taxpayers experiencing financial difficulties. To be eligible, personal property taxes must be certified delinquent. The delinquent balance can be paid off in monthly installments for up to five (5) years and additional interest will be abated when the contract is complete. You MUST pay current taxes when they become due.

Personal property tax collections are distributed by the Fiscal Office to local jurisdictions such as county governments, municipalities, townships, school districts, and special districts according to the allocated value, times the total millage levied by each jurisdiction. Approximately 70% of the collected revenue is allocated to primary and secondary education.