Remission of Penalty

Pursuant to Ohio Revised Code Section 5715.39, a taxpayer may request remission of penalty for real estate or manufactured home taxes when:

  • The taxpayer could not make a timely payment of the tax because of the negligence or error of the county auditor or county treasurer in the performance of a statutory duty relating to the levy or collection of such tax.
  • The taxpayer failed to receive a tax bill or a correct tax bill, and the taxpayer made a good faith effort to obtain such bill within thirty days after the last day for payment of the tax.
  • The tax was not timely paid because of the death or serious injury of the taxpayer, or the taxpayer's confinement in a hospital within sixty days preceding the last day for payment of the tax if, in any case, the tax was subsequently paid within sixty days after the last day for payment of such tax.
  • The taxpayer demonstrates that the full payment was properly deposited in the mail in sufficient time for the envelope to be postmarked by the United States Postal Service on or before the last day for payment of such tax. A private meter postmark on an envelope is not a valid postmark for purposes of establishing the date of payment of such tax.
  • With respect to the first payment due after a taxpayer fully satisfies a mortgage against a parcel of real property, the mortgagee failed to notify the treasurer of the satisfaction of the mortgage, and the tax bill was not sent to the taxpayer.
  • Taxpayer's failure to make timely payment of the tax was due to reasonable cause and not willful neglect. Property owner should have paid the bill timely in each of the last three years preceding the late payment or since acquiring the property.

Application for the Remission of Real Property and Manufactured Home Late Payment Penalties must be submitted to the Treasurer using Form 23A. Completed forms can be sent to John McManus, Montgomery County Treasurer 451 West Third Street Dayton OH 45422 or by email to [email protected]