Tax Due Dates

All first half real estate taxes are due to the Treasurer's Office
                             February 5, 2010
All second half real estate taxes are due to the Treasurer's Office .                                               June 21, 2010

All Manufactured home first  half taxes are due:   March. 1 2010
All Manufactured home second half taxes are due: August 2, 2010.
 

General Information - County Treasurer acting as collection agent of local tax revenues

I. Real Estate Tax - Real Property tax is one of the oldest taxes in the State of Ohio and is also one of the most stable tax bases, the taxable value of land and buildings. Tax rates vary between tax districts depending on all levies approved either by legislative authority or the voters. Ohio law limits local government authority to assess property taxes by creating the 10 mill limitation.

II. Tangible Personal Property - Personal property tax originated as a tax on farm inventories and equipment and until 1931 personal property and real property were taxed together. The tax base was the inventory, equipment and machinery used in business in Ohio. This tax was phased out over the past several years.  At present time, only delinquent taxes are being collected.

III. Manufactured Home Tax - Similar to the above property taxes, Manufactured Home Taxes were instituted in 1925 with the development of Manufactured Homes. The tax base is 40% of the depreciated value of the home and the rate is the total of all taxes levied in the district. New law passed by the Ohio General Assembly in December of 1998 significantly changes Manufactured Home taxation by assessing the value of the home similar to Real Estate, at market values.

IV. Estate Tax - The State of Ohio is the administrative agent for Ohio's Estate Tax, however, depending on the county of residence of the decedent, the County Treasurer collects the tax locally distributing twice a year 36% of the collection to the state, less fees, and the remaining balance distributed to the local tax districts allocated on a percentage of where the estate assets were held

A five percent penalty is charged if tax is paid within ten days following the due date and the penalty is ten percent if if paid more than ten days following the due date

GARY A. COLE

P. O. Box 565
112 E. Mansfield St.
Bucyrus, OH 44820-0150
Phone: 419-562-7861 or 800-589-5744  fax: 419-562-3171