TAX & LICENSE / STATE TAX SYSTEM

State Income Tax
Ohio’s individual income tax law is based closely on federal income tax regulations. Credits and exemptions apply to taxable income. Taxpayers add and subtract adjustments and apply Ohio’s graduated tax rates to the remaining amount. For more information or answers to specific questions, contact:

Ohio Department of Taxation
800-282-1780
www.tax.ohio.gov

Frequently Requested Numbers
Forms Request
800-282-1782

Municipal Income Tax
Municipalities in Ohio are able to impose a maximum 1 percent tax rate without voter approval on wages, salaries, and other compensation. This applies to local residents but also non-residents who earn income in the municipality. Rates vary but range from 0.25 percent to 2.85 percent, although more than half of the current rates are 1 percent. Forms and information are provided by municipalities. However, the Ohio Department of Taxation provides an Internet directory for contacting the cities and villages in Ohio with a municipal income tax to obtain forms and information:

Municipal Directory
www.tax.ohio.gov/MunicipalTax.aspx

School District Tax
Ohio also allows school districts to impose a tax on the income of residents within the district, with current rates ranging from 0.50 to 2.00 percent. Currently, only select districts in Lorain, Geauga, and Wayne counties impose this tax. Specific school district names and tax rates are available on the Department of Taxation website:

School District Tax Rates
www.tax.ohio.gov/school_district_income.aspx

Sales & Use Tax
Ohio imposes a 6.0 percent sales and use tax rate. Use tax applies to goods that are purchased outside of Ohio (such as Internet transactions and catalog sales) that were not taxed but were used in Ohio. Sales taxes are collected at the retail level; use taxes must be paid directly to the state. For more information or answers to specific questions, contact:

Sales & Use Tax Division
www.tax.ohio.gov/sales_and_use.aspx

Real Property Tax
Real property in all counties is appraised every six years and property values are updated in the third year following the reappraisal. The taxable value is 35 percent of true market value, and tax rates vary with the jurisdiction (municipality, township, county, and school district). Low-income senior residents may qualify for the homestead exemption. For details or answers to specific questions, contact your county auditor’s office:

Athens County
740-592-3223
www.athenscountyauditor.org

Delaware County
740-833-2900
www.co.delaware.oh.us/index.php/auditor

Fairfield County
740-687-7020
www.co.fairfield.oh.us/auditor

Franklin County
614-525-4663
www.franklincountyauditor.com

Hocking County
740-385-2127
www.co.hocking.oh.us/auditor/default.html

Knox County
740-393-6750
www.knoxcountyauditor.org

Licking County
740-670-5040
www.lcounty.com/depts/auditor

Madison County
740-852-9717
http://co.madison.oh.us/auditor

Marion County
740-223-4020
www.co.marion.oh.us/auditor%20

Morrow County
419-946-4060
http://auditor.co.morrow.oh.us

Pickaway County
740-474-4765
http://pickaway.iviewauditor.com

Ross County
740-702-3080
www.co.ross.oh.us/auditor

Estate Tax
Ohio estate tax is levied against the value of a resident decedent’s gross estate less deductions and. For more information, contact:

Estate Tax Information
800-977-7711
www.tax.ohio.gov