Personal property tax is a tax for all tangible property used by a business conducted for profit, gain or income. For example: machinery, furniture, fixtures, supplies and merchandise.
A personal property tax return must be filed with the Butler County Auditor. If the business is also located in counties other than Butler County, then a return must be filed with the State of Ohio, Department of Taxation.
Tax returns must be filed annually between February 15 and April 30. An extension time, not exceeding 45 days, may be obtained from the official with whom the return must be filed.
Taxpayers having taxable personal property in more than one Ohio county must file Form 945 and Form 921; all other taxpayers must file Form 920 and Form 921. Form 945 is filed directly with the State of Ohio who certifies the taxable values to the respective county auditors. All other returns are filed with the auditor of each county in which taxable property is located.
Tax law changes with the enactment of Am. Sub. H.B. 66:
If you have any questions regarding your personal property tax return or the collection procedures, please feel free to contact us.
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