Personal Property Tax is a self- assessing tax paid on the fixed assets of businesses located in Allen County. When a business is only located within Allen County a form, (920), must be filed with the Allen County Auditor by April 30th and at least one half of the taxes due must be paid. An extension can be filed with the County Auditor in writing before April 30th, which allows an additional 45 days. The second half taxes are due by September 20th. If a business has locations in more than one county within the State of Ohio an inter-county (form 945) is due to the State on or before July 30. The State forwards to the County Auditor the 945's for billing. The due date for inter-county and the 2nd half 920's is September 20th.

Currently, Allen County will only accept cash or check as payment for taxes. At this time we do not take credit cards or offer direct deduction from your account. As your Treasurer, I am working on implementing these programs. While many companies mail their taxes we still offer personal service by having 3 registers open to accept payments in our office.

Delinquent bills are sent in October. Should a business be in past due status by the end of the year a penalty and a lien will be added to the delinquency. The Auditor will prepare a listing of delinquent taxpayers for publication to local newspapers.

Effective February of 2000 we created a new position within our office, a "Collections Manager", Mr. David Britt will be working with past due accounts to resolve delinquencies before the County Prosecutor's office, per the Ohio Revised Code, is to become involved. For questions pertaining to personal property either e-mail him at dbritt@allencountyohio.com or call (419) 228-3700 extension number 8879.