During the COVID-19 pandemic, real property owners have had concerns on due dates for the payment of real property taxes and assessments for the second half of Tax Year 2019. The Ohio Department of Taxation has extended deadlines for the collection of real property tax for the following Ohio counties:
Belmont (from July 20, 2020 to August 21, 2020)
Cuyahoga (from July 20, 2020 to August 13, 2020)
Delaware (from July 20, 2020 to August 20, 2020)
Franklin (from July 20, 2020 to August 5, 2020)
Geauga (from July 8, 2020 to July 22, 2020)
Monroe (from July 20, 2020 to August 19, 2020)
Montgomery (from July 20, 2020 to August 14, 2020)
Paulding County (from July 20,2020 to August 17, 2020)
Washington (from July 20, 2020 to August 14, 2020)
The extensions of the deadlines for the payments were approved based on the Tax Commissioner’s interpretation of Revised Code Section 323.17, which provides, in part:
When a delay in the closing of a tax collection period becomes unavoidable, the tax commissioner, upon application of the county auditor and county treasurer, may extend the time for payment of taxes if he determines that penalties have accrued or would otherwise accrue for reasons beyond the control of the taxpayers of the county. The order so issued by the commissioner shall prescribe the final extended date for the payment of taxes for that collection period.
For more information, visit Ohio’s COVID-19 Tax Relief page.
If you have additional questions about these deadline extensions, please contact your HW&Co. advisor.