NOTICE To All Personal Property Tax Filers:
Amended Sub House Bill 66, effective July 1, 2005, lowered the listing percentage for tangible personal property to 12.5% in 2007. In 2008 the percentage was 6.25%; in 2009 it is 0%. Also, any manufacturing machinery and equipment first put into use on or after January 1, 2005 is exempt from the tangible personal property tax.
New and existing businesses no longer need to file annually with the Wayne County Auditor for their Personal Property. However, the Auditor is still receiving corrections for Accounts which should have filed in prior years.
Delinquent Accounts will continue to be assessed with penalties/interest, and will continue being billed for taxes owed.
Telecommunication Accounts Still Active:
The State is still processing Inter-County Telecommunications Accounts and sending these to the County Auditor for billing purposes. These will continue for 2009 and 2010. After 2010 there will only be corrections from audits and continued assessment of penalties/interest on unpaid delinquent accounts which will continue being billed for taxes owed.
The History of Personal Property:
What is Personal Property?
According to the Ohio Revised Code, at Section 5701.03, "'Personal Property' includes every tangible thing that is the subject of ownership, whether animate or inanimate, including a business fixture, and that does not constitute real property as defined in section 5701.02 of the Revised Code.
Tangible Personal Property:
In plain language, when you open a business, you need supplies, equipment, and furnishings. Some of these may be your telephones, computers, desks, chairs, drills, pencils, pens, reference books, law books, accounting and tax books, shelving, etc. If you built apartment units and supplied the appliances (refrigerators, ranges, washers, dryers), these appliances are considered tangible personal property. These are a few examples of items considered to be Tangible Personal Property. Motor vehicles (automobiles, trucks, and busses) are considered personal property if they are part of inventory, such as a car dealership would have. Patterns, jigs, dies, and drawings that are not for sale but rather held for use are not taxed as personal property.
The law says that a business fixture is an item that is permanently attached to either the land, or structure, and benefits the business being conducted. For example, a walk-in freezer in a restaurant. If an item is used to control the structure's environment (tanks, towers for drinking water or for fire control, electrical or communications wires) it is not a business fixture. If the item benefits the structure, or the realty itself, it is not considered a business fixture.
Every business operating in Ohio, except financial institution and public utilities, must file a tangible personal property tax return annually with the Auditor. If the business operates in more than one Ohio county, the return is filed directly with the Ohio Department of Taxation. The tax return must be filed between February 15 and April 30. The Auditor may grant an extension of up to forty-five days. If any tax is due, at least one-half must be paid within ten days of filing the return, or ten days after the close of the filing season. If the return is not filed, the taxpayer may have an assessment levied against him/her. If the tax is not paid, a lien is placed on the tangible personal property, as well as the real property, in the taxpayer's name. If the tax is not paid by a period of time determined by the County Treasurer, the Treasurer has the option to seize the property and sell it at public auction. A list of unpaid taxes and taxpayers is published in the local Daily Record.
If you have questions regarding the information on this page please call the Wayne County Auditor's Office at 330.287.5430.