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Personal property is every tangible item used in business and devoted primarily to the business conducted on the premises, except property classified as real estate. Taxable tangible personal property includes machinery and equipment, furniture and fixtures, small tools, inventories and supply items. Real property is classified as those items devoted primarily to the use of the land, including land, and buildings and structures on the land.
2. Who must file a personal property tax return?
If you are engaged in business in Ohio, have a listed value of $10,001 or more, and have not filed a return(s) for 2008 and/or prior years, you must file a return. House Bill 95 eliminated the filing requirement for taxpayers with a listed value of $10,000 or less, effective with the 2004 tax return.
If you have tangible personal property physically located in only one Ohio county, complete form 920 – County Return of Taxable Business Property, and Form 921 – Ohio Balance Sheet, in duplicate. If you have personal property physically located in multiple Ohio counties, file form 945 – Inter-County Return of Taxable Business Property and Form 921 – Ohio Balance Sheet. Other forms may also be required, depending on specific circumstances of an individual business. No return is required to be filed if the total listed value reported is $10,000 or less.
Forms and instructions are available on our Web site at Tax Forms.
4. Where do I file form 920, County Return on Taxable Business Property?
It is filed with the county auditor’s office where the personal property is physically located.
5. Where do I file form 945, Inter-County Return of Taxable Business Property?
Ohio Department of Taxation
Personal Property Tax Division
P O Box 530
Columbus OH 43216-0530
