Potential Help With Ohio Real Estate Tax Expenses

COVID-19
May 8, 2020
 

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.


Calfee invites you to visit our COVID-19 Resource Center containing First Alerts to help guide you through the challenges faced by individuals and organizations as a result of the novel coronavirus outbreak. We are committed to helping you meet the diverse and complex challenges and navigate the disruptions caused by this pandemic. Please check the COVID-19 Resource Center regularly for the latest updates, or subscribe to receive the most up-to-date Alerts sent directly to your email inbox. Please whitelist info@calfee.com and news@calfee.com to ensure these emails are delivered directly your inbox and not your spam filter.


Calfee is now hosting a series of webinars to help keep our clients and friends of the firm informed of the latest issues related to the pandemic and the impact it's having on our economy and communities. A list of upcoming webinars and recordings of recent webinars can be found here. Please subscribe to receive invitations to participate in upcoming live webinars.


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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

For more updates and alerts, visit the News section of Calfee.com.