Income Tax Department
The Income Tax Department administers and enforces the income tax ordinances and uniform rules and regulations on behalf of the Village of Minerva. We assist, educate, and inform our residents and customers on all tax-related issues.
M-F 8am-4:30 pm
We ask that you please call before stopping in to make sure that someone is available to assist you. 330-868-7705 ext 157.
The Village of Minerva is NOT part of Ohio Regional Income Tax Agency (RITA). Please call us directly for all tax related information and questions.
All forms are available for download (on the right of this page). Please see “Tax Forms”. Please call 330-868-7705 x 157 should you have any questions.
“Taxpayers’ Rights and Responsibilities” means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.36, 718.37, 5717.011, and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.
VILLAGE OF MINERVA INCOME TAX DEPARTMENT – GENERAL TAX INFORMATION
The Village of Minerva Income Tax Department administrates the village’s income tax law. Income tax revenues are the village’s largest source of revenue for financing the operations of the village.
WHO NEEDS TO FILE:
- Residents 18 years of age or older, mandatory filing is required for all qualifying income.
- Non residents 18 years of age or older and have qualifying income within the Village of Minerva and Minerva income taxes have not been paid or withheld.
- If you own and/or operate a business in Minerva.
- If you earn qualifying income from a business or pass-through entity for work done or services performed within Minerva.
- If you own rental property within Minerva.
-Income Tax Rate: 1.75%
-Tax Credit: 1.75% credit to Minerva residents who work outside the village and pay taxes to other municipalities.
-Estimated Tax Payments: Every taxpayer shall make a declaration of estimated taxes for the current year if the amount payable as estimated taxes is at least $200.00.
PENALTY AND INTEREST:
Interest will be calculated at the July federal short-term interest rate of 2.13% plus 5%
Calendar Year Monthly Interest Rate Yearly Interest rate
2020 0.58% 7.00%
2019 0.58% 7.00%
2018 0.50% 6.00%
2017 0.50% 6.00%
2016 0.42% 5.00%
- LATE FILING PENALTY FOR INDIVIDUAL, BUSINESS & WITHHOLDING ACCOUNTS: $25.00 per month (or fraction thereof) capped at $150.00
- LATE PAYMENT PENALTY FOR INDIVIDUAL AND BUSINESS ACCOUNTS: 15% Of the amount not timely paid
- LATE PAYMENT PENALTY FOR WITHHOLDING TAX: 50% of the amount not timely paid
- NSF CHECK FEE: $30.00
Hardship payment agreements: Individuals who cannot pay their taxes when due must provide proof of their hardship to the income tax administrator.
Businesses are not eligible for payment arrangements.
In accordance with the federal government’s new policy, the Village of Minerva has extended the income tax deadline for both filing and payments due from April 15, 2020 to July 15, 2020. Any 2019 tax return filed or payment received after the July 15 deadline will be subject to penalties and fees.