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.

How do I contest the assessment?

While you may informally contact the Department to request more information about an assessment, to protect your appeal rights you must submit your objection(s) to an assessment in writing to this Department. For most taxes, you must file the Petition For Reassessment within 60 days of your receipt of the assessment with all applicable documentation to support your objection (some taxes such as personal property tax are based on mailing date). Instructions on filing appeals and payment requirements are provided with the notice of assessment. To ensure expedited processing of your petition, always include the taxpayer identification number and assessment number on all correspondence and/or payments submitted.

Many assessment issues can be resolved by an informal conference conducted by telephone or at a department office. Visiting an office allows you to present documentation supporting your objections to the assessment as well as discuss any questions you have.

For property, public utility, commercial activity, excise or motor fuel taxes, please mail your petition to: Ohio Department of Taxation, PO Box 530, Columbus OH 43216-0530.

For all other taxes, please mail to: Ohio Department of Taxation PO Box 1090, Columbus, OH 43216-1090.

The petition may also be hand-delivered to either of the following locations: Ohio Department of Taxation, 4485 Northland Ridge Blvd., Columbus, Ohio 43229 or Ohio Department of Taxation, 30 E. Broad St. 22nd Floor, Columbus, Ohio 43216.

Please include any applicable schedules, income statements (W2's/1099's) or worksheets with the submission.