Income Tax
Extended Hours
Business Hours - Office: Monday through Friday, 7:30 AM - 4:00 PM
Phone: Office - (419) 599-2821, Fax - (419) 592-6748
naptax@napoleonohio.com
If you wish to mail a payment the address is:
City of Napoleon Income Tax Department
255 W. Riverview Avenue
PO Box 151
Napoleon, Ohio 43545-0151
HOW TO OBTAIN YOUR TAX INFORMATION
E-FILE
2019 Tax Year only
Napoleon Ohio Tax E-File & Payments
Please be advised that any tax payment made will be applied to taxes owed for any previous years in the order in which such taxes became due. First applied to any penalties due, then to any interest due, and finally to any tax due.
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Tax Tool
(Online Fillable Tax Return for City Income Tax)
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ORC 718 Effective Tax Years 2015 and Prior
ORC 718 Effective for Tax Years Beginning January 1, 2016
Taxpayers' Rights Information
Ohio Department of Taxation
2020 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
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)
Appeals Process
REQEST FOR AN APPEALABLE ASSESSMENT