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

2017 Tax Year only

 

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

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