What is personal property tax for?
This tax is on tangible personal property when it is used in the business conducted for profit, gain or income, for example, machinery, furniture, fixtures or supplies.
Who must file?
If you are engaged in business in Ohio and have property located in Ohio on January 1st and have a total listed value of more than $10,000.00 you must file.
Why do we owe this tax when we paid previously in the year?
When the taxpayer files their return, you may pay only half of the total tax due. If only half of the tax is paid, you will receive a bill to be paid in September, which is the second half of your personal property tax.
Where may I obtain a form to prepare my taxes for this year?
Form 920 is used if you are filing for Clermont County; one half of the total tax is due upon filing. If business is conducted in more than one county in Ohio, Form 945 must be filed with the State of Ohio. No payment is due upon filing.
Why did I get a bill when I no longer own the business?
If a company is in business as of January 1 of that year, a return must be filed and a tax is charged.
I have an error on my bill, who should I contact?
If the error appears on a regular Clermont County personal property bill, then the County Auditor would need to be notified. If the error is on an add (supplemental) bill, you must contact the Tax Commissioner of the State of Ohio. You may contact them at 1-800-282-1780.