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

 

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

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