Tax & Penalty Due Dates

03/01/2023  Real Estate 1st Half 2022 Tax Due

Late payment penalty:

  • 5% of unpaid Half Year amount if received by March 11, 2022
  • 10% of unpaid Half Year amount if received after March 11, 2022

07/19/2023   Real Estate 2nd Half 2022 Tax Due

Late payment penalty:

  • 5% of unpaid Full Year amount if received by July 29, 2023
  • 10% of unpaid Full Year amount if received after July 29, 2023

03/15/2023    Manufactured Home 1st Half 2023 Tax Due

Late payment penalty:

  • 5% of unpaid Half Year amount if received by March 25, 2023
  • 10% of unpaid Half Year amount if received after March 25, 2023

 07/31/2023 Manufactured Home 2nd Half 2023 Tax Due

Late payment penalty:

  • 5% of unpaid Full Year amount if received by August 10, 2023
  • 10% of unpaid Full Year amount if received after August 10, 2023

Prior Year Due Dates

Historical Taxes Due Dates
Date Tax Item Due
02/25/2022  Real Estate 1st half 2021 tax due
07/20/2022  Real Estate 2nd half 2021 tax due date
02/28/2022  Manufactured Home 1st half 2022 tax due date
08/01/2022  Manufactured Home 2nd half 2022 tax due date
02/17/2021  Real Estate 1st half 2020 tax due
07/21/2021  Real Estate 2nd half 2020 tax due date
02/26/2021  Manufactured Home 1st half 2021 tax due date
07/30/2021  Manufactured Home 1st half 2021 tax due date
02/19/2020  Real Estate 1st half 2019 tax due date
07/15/2020  Real Estate 2nd half 2019 tax due date
02/28/2020  Manufactured Home 1st half 2020 tax due date
07/31/2020  Manufactured Home 2nd half 2020 tax due date
02/20/2019  Real Estate 1st half 2018 tax due date
07/17/2019  Real Estate 2nd half 2018 tax due date
02/28/2019  Manufactured Home 1st half 2019 tax due date
07/31/2019  Manufactured Home 2nd half 2019 tax due date
02/21/2018 Real Estate 1st half 2017 tax due date
07/18/2018 Real Estate 2nd half 2017 tax due date​
02/28/2018 Manufactured Home 1st half 2018 tax due date
07/31/2018 Manufactured Home 2nd half 2019 tax due date
02/15/2017 Real Estate 1st half 2016 tax due date
07/19/2017 Real Estate 2nd half 2016 tax due date
02/28/2017 Manufactured Home 1st half 2017 tax due date​
07/31/2017 Manufactured Home 2nd half 2017 tax due date​
02/17/2016 Real Estate 1st half 2015 tax due date​
07/20/2016 Real Estate 2nd half 2015 tax due date​
02/29/2016 Manufactured Home 1st half 2016 tax due date​
08/01/2016 Manufactured Home 2nd half 2016 tax due date​
02/18/2015

Real Estate 1st half 2015 tax due date

07/15/2015

Real Estate 2nd half 2015 tax due date

02/27/2015

Manufactured Home 1st half 2016 tax due date

07/31/2015

Manufactured Home 2nd half 2016 tax due date​

02/19/2014

Real Estate 1st half 2013 tax due date

07/16/2014

Real Estate 2nd half 2013 tax due date

02/28/2014

Manufactured Home 1st half 2014 tax due date

07/31/2014

Manufactured Home 2nd half 2014 tax due date

02/20/2013

Real Estate 1st half 2012 tax due date

07/17/2013

Real Estate 2nd half 2012 tax due date

02/28/2013

Manufactured Home 1st half 2013 tax due date

07/31/2013

Manufactured Home 2nd half 2013 tax due date

02/29/2012

Real Estate 1st half 2011 tax due date

06/20/2012

Real Estate 2nd half 2011 tax due date

03/16/2012

Manufactured Home 1st half 2012 tax due date

07/31/2012

Manufactured Home 2nd half 2012 tax due date 

02/09/2011

Real Estate 1st half 2010 tax due date

06/20/2011

Real Estate 2nd half 2010 tax due date

03/01/2011

Manufactured Home 1st half 2011 tax due date

08/01/2011

Manufactured Home 2nd half 2011 tax due date 

02/16/2010

Real Estate 1st half 2009 tax due date

06/21/2010

Real Estate 2nd half 2009 tax due date

02/23/2010

Manufactured Home 1st half 2010 tax due date

08/02/2010

Manufactured Home 2nd half 2010 tax due date

Penalty & Interest  

NOTE: ORC citations are offered for self-research guidance and not legal advice.

PENALTY: Tax payments must be postmarked by US Postal Office or received by due date to avoid penalty. Tax payments not postmarked by due date must be received within 10 days for 5% discounted penalty. Otherwise, a 10% penalty will apply.  Penalty applies to current amounts due – not delinquency. Ohio Revised Code §323.12 & §323.121.

INTEREST: Interest is charged on the 1st day of the month following the 2nd half due date on all unpaid prior year delinquency, and again on December 1st on any unpaid balance. The State of Ohio determines the interest rate (5% for  2020, 3% for 2021) and prorates using simple monthly proration (ex: 3.33% in August 2020, 1.67% in December 2020)  - Ohio Revised Code §323.121 and §5703.47.

Please Note: Failure to receive a real property or a manufactured home tax bill does not excuse failure or delay to pay any taxes, special assessments, or other charges shown on such bill or avoid any penalty, interest or charge for such delay -- Ohio Revised Code §323.13.