Potential Help With Ohio Real Estate Tax Expenses


Ohio real estate tax paying businesses and individuals should be aware that a number of Ohio counties have extended additional time for the payment of 2019 second-half real estate tax and assessment bills, normally due on or about July 20th. Under Ohio Revised Code Section 323.17, when a delay in the closing of a tax collection period becomes unavoidable, the county auditor and county treasurer of any Ohio county may apply to the Tax Commissioner to extend the time for payment of real estate taxes for that collection period.

On May 6, 2020, Cuyahoga County announced a four-week extension of the real estate tax payment deadline. The 2019 second-half real estate tax payments for Cuyahoga County are now due on August 13, 2020. The August 13th date represents the last date on which the second-half 2019 payment may be made without incurring penalties or interest.

This delay in the obligation to make real estate tax payments, as well as the obligation of the county to close out the tax collection period, provides helpful relief to both taxpayers and county administrators in the wake of the COVID-19 impact. In addition to Cuyahoga County, the following counties, as of this date, have been granted extensions by the Tax Commissioner as reflected on the website of the Ohio Department of Taxation:

  • Belmont County – from 7/20 to 8/13/20
  • Delaware County – from 7/20 to 8/20/20
  • Franklin County – from 7/20 to 8/5/20
  • Geauga County – from 7/20 to 7/22/20
  • Montgomery County – from 7/20 to 8/14/20
  • Monroe County – from 7/20 to 8/19/20
  • Paulding County – from 7/20 to 8/17/20
  • Washington County – from 7/20 to 8/14/20

Additionally, Hamilton County has publicly reported that it has extended its 2019 second-half installment payment due date from June 22nd to July 17th.

More announcements may follow in the coming days as counties face certain challenges associated with the reopening of business. Ohio real estate taxpayers are advised to consult with their county treasurer’s and auditor’s offices regarding the expected date of payment.

In the event your county has not announced an approved extension of the tax collection period, you may also want to consider the appropriateness of a tax installment payment plan with your county auditor’s or treasurer’s office. The payment plan would allow you, with the agreement of the county, to pay agreed upon tax amounts over an installment period without incurring penalties and interest. Such an installment payment plan may only be put into effect by written agreement between the county and taxpayer.

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For additional information on this topic, please contact your regular Calfee attorney or one of the attorneys listed below.


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