Barbara Curtiss
Fairfield County Auditor
January 13, 2004
Our Ohio State Legislature had a number of challenges in drafting our new states budget. With these challenges came a number of changes in the budget that has an effect at the county level. One of these changes deals with the filing of a Personal Property Tax form 920 for business.
It is no longer necessary for a 920 return to be filed by a taxpayer if the total listed value is below $10,000. This does not include filing a 920NT for new taxpayers, which is still required regardless of the amount.
We have developed a form we believe will help with this transition for businesses that no longer need to file a 920 form. The form is called an, “804 Form.” This form should be used when a taxpayer is under the $10,000 listed value.
The “804 Form” need only to be filed once, and only when the taxpayer is under the $10,000 exemption amount. Should the taxpayer go over the exemption amount of $10,000 the 920 form will need to be filed. If a taxpayer again falls below the exemption amount the “804 Form” can be filed, and should help fill in the gaps for filing. It should also help in maintaining your records as well as ours. This form is used for information and is not required to be filed.
With all the recent changes in filing requirements we hope using the 804 Information form will be helpful. Please contact our office if you have questions.