Frequently Asked Questions
Personal Property - Time Extensions
| 1. |
Where do I apply for an extension to file a single county return, Form 920?
Apply with the local County Auditor’s office where the personal property is located. Your request must be received by April 30th to be considered.
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| 2. |
Where do I apply for an extension to file an Inter-County return, Form 945?
Apply with the Ohio Department of Taxation, Personal Property Tax Division, P.O. Box 530, Columbus OH 43216-0530. Your request must be received by April 30th to be considered.
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| 3. |
How long of an extension can I obtain for Form 920 or Form 945?
Your return will be extended until June 15th. If June 15th falls on a weekend, the return will be due by the following Monday. Additional extensions past June 15th are not available.
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| 4. |
Can I use my Federal extension to extend my Personal Property tax return?
No, your extension for your Federal taxes will not be recognized as a valid extension for your County or Inter-County Return of Taxable Business Property.
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| 5. |
Can a new business obtain an extension for filing the New Taxpayer return?
Yes, the maximum extension time is 45 days from the date business operations began. To obtain this extension, contact the County Auditor’s office where the property is located. If property is located in more than one county, contact the Ohio Department of Taxation, Personal Property Tax Division, P O Box 530, Columbus OH 43216-0530 for an Inter-County New Taxpayer extension. |
| 6. |
Can a tentative personal property return be filed since I have an extension for Federal taxes?
There is no provision in the law for filing a “tentative” personal property tax return. Any return filed without a valid personal property tax extension must be received by April 30th (Form 920 must be accompanied by a payment of at least one-half of the previous year’s taxes). The return will be assessed as a preliminary filing; any future changes will have to be marked as “amended” values.
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