Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Since I am classified as a non-profit organization for federal income tax purposes, do I need to file a personal property tax return?

Possibly. Ohio Revised Code 5709 contains the various types of organizations exempt from reporting personal property. However, if a non-profit organization is engaged in business to the extent that it uses any of its property in conducting activity that is in direct competition with a for-profit entity, the non-profit organization’s property will be subject to the personal property tax and must be reported. Example: A church bookstore sells religious books, placing it in direct competition with all other for-profit bookstores.

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