For a copy of Form 920, County Return of Taxable Business Property, contact the County Auditor where the return was filed.

For a copy of Form 945, Inter-County Return of Taxable Business Property, contact the Ohio Department of Taxation, Personal Property Tax Division. Either request must be in writing, on company stationary, if applicable, and signed by an officer of the corporation, owner or managing partner.

Yes, Personal Property tax returns and regularly used supplemental forms are available from our website.

Yes. As part of Ohio’s tax reform initiative, Am. Sub. H.B. 66 phases out the tangible personal property tax on general business machinery and equipment, furniture and fixtures, and inventories over the next four years. The listing percentages – applicable to all property reported in Schedules 2, 3, 3A and 4 - for the phase-out period can be found in Ohio Revised Code (R.C.) 5711.22 and are as follows:

Additionally, all manufacturing equipment first placed in service in Ohio by a manufacturer on or after January 1, 2005, is immediately exempt.  “Manufacturing equipment” includes machinery, equipment, tools, implements and patterns, jigs dies & drawings used at a manufacturing facility by a manufacturer.  A “manufacturing facility” is a facility or portion of a facility used for manufacturing, mining, refining, rectifying or combining different materials with a view to profit.  In addition to supplying new definitions for “manufacturing equipment” and “manufacturing facility”, R.C. 5711.16, as amended by Am. Sub. H.B. 66, provides definitions for “manufacturer” and “manufacturing inventory”. New manufacturing equipment meeting this definition should be listed at zero percent of its true value beginning with the 2006 return (R.C. 5711.22). A new schedule – “Schedule 5” - has been added to the 920 and 945 tax forms to report only that manufacturing equipment that is exempt as a result of this law change.  All manufacturing equipment first used in business prior to January 1, 2005 is required to be listed and assessed in Schedule 2. Note that the new manufacturing definitions apply to property required to be listed in Schedule 2.  Only taxpayers meeting the new manufacturing definitions should report the value of manufacturing equipment, placed in service prior to January 1, 2005, in Schedule 2. All other equipment should be reported in Schedule 4.