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.

What is the difference between tax listing date and tax lien date?

Listing Date – Is as of the close of business on Dec. 31 or a fiscal year-end of the preceding year. Your tangible personal property values, except inventory, will be reported in your return as of this date.

Lien Date – The annual date for determining the taxability of tangible personal property is the beginning of the first day of January of each year. Any form of business entity owning or controlling taxable tangible personal property on a given tax lien date is considered to be a taxpayer.