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
Tax Commissioner’s Office
614-466-2166
www.tax.ohio.gov

Dayton Taxpayer Service Center
40 S. Main Street
Dayton 800-282-1780
www.tax.ohio.gov

Frequently Requested Numbers
Forms Request
800-282-1782
Refund Hotline
800-282-1784
Taxpayer Services
800-282-1780
Tax Professional Hotline
614-728-1055
Estate Tax
800-977-7711
Personal Property Tax
888-644-6778
www.tax.ohio.gov

Municipal Income Tax
Ohio municipalities 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, and forms and information are provided by municipalities. 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:

Online Municipal Tax Directory
http://www.tax.ohio.gov/municipalities/municipal_income_tax_forms.aspx

School District Taxes
Ohio allows school districts to impose a tax on the income of residents within the district. Specific school district names and tax rates are available on the Department of Taxation website at The Finder:

Online School District Tax Rates
http://www.tax.ohio.gov/tax_analysis/tax_data_series/school_district_data/publications_tds_school.aspx

Sales & Use Taxes
Ohio imposes a 5.75 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:

Ohio Sales & Use Tax Division
888-405-4089
www.tax.ohio.gov

Online Sales & Use Rates
http://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 or the treasurer/tax collector:

County Auditors & Treasurers

Butler County Auditor
130 High Street
Hamilton 513-887-3154

Butler County Treasurer
315 High Street
Hamilton 513-887-3181
www.butlercountytreasurer.org

Clark County Auditor
31 North Limestone Street
Springfield 937-521-1860
http://www.clarkcountyohio.gov

Clark County Treasurer
31 N. Limestone Street
Springfield 937-521-1832
www.clarkcountyohio.gov

Clinton County Auditor
46 S. South Street
Wilmington 937-382-2250
http://clintonoh.ddti.net

Clinton County Treasurer
46 S. South Street
Wilmington 937-282-2224
http://co.clinton.oh.us/government/treasurer

Darke County Auditor
504 S. Broadway
Greenville 937-547-7310
http://darkecountyrealestate.org

Darke County Treasurer
504 S. Broadway
Greenville 937-547-7365
http://darkecountyrealestate.org

Fayette County Auditor
133 South Main Street
Washington Court House 740-335-6461
http://www.fayetteauditor.com

Fayette County Treasurer
101 East Main Street
Eaton, 937-456-8143
https://www.fayette-co-oh.com/government/treasurer.php

Greene County Auditor
69 Greene Street
Xenia 937-562-5065
www.co.greene.oh.us

Greene County Treasurer
15 Greene Street
Xenia 937-562-5017
www.co.greene.oh.us

Miami County Auditor
201 West Main Street
Troy 937-440-5925
www.co.miami.oh.us

Miami County Treasurer
201 West Main Street
Troy 937-440-6045
www.co.miami.oh.us

Montgomery County Auditor
451 West Third Street
Dayton 937-225-4326

Montgomery County Treasurer
451 West Third Street
Dayton 937-225-4010
www.mcohio.org

Preble County Auditor
101 East Main Street
Eaton 937-456-8148
www.prebco.org

Preble County Treasurer
101 East Main Street
Eaton 937-456-8140
www.prebco.org

Warren County Auditor
406 Justice Drive
Lebanon 513-695-1235
https://www.wcauditor.org/

Warren County Treasurer
406 Justice Drive
Lebanon 513-695-1300
www.co.warren.oh.us/treasurer