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Real Estate Taxes


In accordance with state law, property taxes are billed at the end of the year in which they are assessed; For instance, the taxes billed in December 2015 (payable in 2016) are the tax charges assessed for the “first half” of 2015 (January – June) and the “second half” of 2015 (July – December). In this example, the “first half” billing is due in January of 2016 and the “second half” billing is due in July 2016. The collection closing date changes per billing cycle, and is indicated on the property tax bill.

Although you are normally billed for property taxes twice a year, you may also pay the (optional) full year tax during the “first half” collection. EasyPay is a convenient and secure program that allows taxpayers to have property tax payments automatically withdrawn from a checking or savings account on a monthly, annual or semi-annual basis. To participate, all taxes must be paid up to date or on a valid delinquent payment agreement.

Penalty and Interest
{Ohio Revised Code section 323.121}

Current taxes that are not paid by the close of the tax collection will be assessed a 10% penalty. If payment in full is received within 10 calendar days of the closing date, a portion of the assessment is waived and a 5% penalty will be charged. Postmark is not honored regarding penalty assessments.

The Annual Interest Rate for delinquent real estate taxes is 12%, per written order of the Cuyahoga County Treasurer, as certified by the Ohio Tax Commissioner. The interest charge is assessed as follows:

August 1st – 8% Interest charged on prior year(s) unpaid balance
December 1st – 4% Interest charged on current and prior year(s) unpaid balance

Property owners may contest the assessed penalty and interest charges by submitting an “Application for the Remission of Real Property and Manufactured Home Late-Payment Penalties (R.C. 5715.39)” to:

Cuyahoga County Treasury
2079 East Ninth Street
Cleveland OH 44115