Tax Preparer Information

Mandated State Changes to Ohio Municipal Taxes Effective January 1, 2016

2019 tax year:

• interest rate is 7% per annum;
• penalty on unpaid income tax and unpaid estimated income tax = 15% of the amount not timely paid;
• penalty on unpaid withholding tax = 50% of the amount not timely paid;
• penalty for failure to file timely return = $25 per month or fraction thereof, regardless of tax liability, up to $150 per return

2018 tax year:

• interest rate is 6% per annum;
• penalty on unpaid income tax and unpaid estimated income tax = 15% of the amount not timely paid;
• penalty on unpaid withholding tax = 50% of the amount not timely paid;
• penalty for failure to file timely return = $25 per month or fraction thereof, regardless of tax liability, up to $150 per return

2017 tax year:

• interest rate is 6% per annum;
• penalty on unpaid income tax and unpaid estimated income tax = 15% of the amount not timely paid;
• penalty on unpaid withholding tax = 50% of the amount not timely paid;
• penalty for failure to file timely return = $25 per month or fraction thereof, regardless of tax liability, up to $150 per return

2016 tax year:

• interest rate is 5% per annum;
• penalty on unpaid income tax and unpaid estimated income tax = 15% of the amount not timely paid;
• penalty on unpaid withholding tax = 50% of the amount not timely paid;
• penalty for failure to file timely return = $25 per month or fraction thereof, regardless of tax liability, up to $150 per return

2015 tax year and prior:

• interest rate is 1% per month;
• 2% penalty per month;
• one time $25 late filing fee

Occupancy Report
Rental Property Report 

To be completed by property owner/landlord by May 1 of each calendar year (see publication)