By: Stephen D. Richman,
Esq.-Senior Counsel-Kohrman, Jackson & Krantz
Real
Estate taxes in Ohio are collected six months in arrears. This means that real
estate taxes and assessments for the 2nd ½ 2019 will be due after
the first half of 2020. Most counties in Ohio would ordinarily collect the 2nd
½  payment between mid-June and mid-July.

However, to provide additional relief to taxpayers (residential
and commercial) as a result of COVID-19, many Ohio Counties have extended their
second ½ 2019 due dates.
The Cuyahoga County 2019 Second Half Real Estate tax deadline, for
example has been extended to
 August 13,
2020
. Tax bills are expected to be in hand approximately 20 days prior
to the deadline, per state law. Cuyahoga County Taxpayers are encouraged to use
regular mail, the county drop boxes at the County Administrative Headquarters
and North Olmsted Auto Title, and online resources to make their payments.

For more information, click on: https://treasurer.cuyahogacounty.us/.
In an effort to assist Franklin County Residents through the
challenges of the COVID-19 Pandemic, the Franklin County Treasurer’s and
Auditor’s Office have moved the due date for their 2nd half real estate
property tax collection 45 days from June 22, 2020 to August 5, 2020.
For more information regarding Franklin County due dates and payment plans,
see:
https://treasurer.franklincountyohio.gov/About/PropertyTaxDueDate.
The Second
Half 2019 Hamilton County Real Estate Tax Bills have been extended  until
July 17, 2020. For more information regarding Hamilton County real estate
taxes, see:
https://www.hamiltoncountyohio.gov/government/departments/treasurer.
Other counties
have not modified their due dates, but are offering installment payment plans.

For example, Summit County’s Tax Installment Payment
(T.I.P.) Plan will be available to property owners who are unable to make
payment for second half 2019 real estate taxes due in July. Enrollment in
T.I.P. can help property owners avoid late payment penalties.
The program was previously offered only to owners of
residential, owner-occupied property. On April 27, 2020, Summit County Fiscal
Officer Scalise lifted the occupancy requirement and expanded eligibility to
rental properties, agricultural properties, commercial parcels, and
manufactured homes. For more information or to establish a payment plan,
email summittreas@summitoh.net; or, application forms can be
downloaded from their website at https://FiscalOffice.summitoh.net.
To find out if your county has an extended tax due date, payment
plan or other relief, contact your county treasurer or fiscal officer. For a
directory of Ohio county treasurers, see: .
http://www.ohiocountytreasurers.org/aws/CTAO/pt/sp/layout_directory?get_content_from_session=1.