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.

Has the personal property tax been phased out?

Yes.  Returns due in 2008 were the final returns for all general business taxpayers.  No annual or new taxpayer returns, either form 920 or 945, are required to be filed for tax years 2009 and thereafter.  This is a direct result of the listing percentage being reduced to zero as the final component of the phase-out.