Personal Property Taxes

The Ohio tangible personal property tax has been phased out for general business filers. No annual or new taxpayer returns, either form 920 or 945, are required to be filed for tax years 2009 and thereafter. This is a result of the listing percentage being reduced to zero.

There are two exceptions to the phase-out who are still subject to the tax: telephone and inter-exchange telecommunications companies, or entities leasing property to telephone and inter-exchange telecommunications companies.

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