Request for Penalty Remission

Taxpayers may request remission – or forgiveness – of a penalty for real estate or manufactured home taxes in certain circumstances, including:

• The taxpayer did not receive a tax bill or correct tax bill, and attempted to obtain one within 30 days of the due date.
• The taxpayer mailed payment on or before the due date, but it was not delivered or processed by the office.
• Taxes were not paid in a timely manner due to the taxpayer’s serious injury, hospitalization or death, within 60 days of the due date, and taxes were paid no later than 60 days after the due date.
• Taxes were not paid due to an administrative error by the Auditor or Treasurer.
• The taxpayer did not pay in a timely way due to some other reasonable cause and not willful neglect.
• Requests for penalty remission will be reviewed on a case-by-case basis by the Treasurer and Auditor. The Auditor is tasked with making the ultimate determination. Where a taxpayer claims a “reasonable cause” as the only reason for late or nonpayment, the Board of Revisions will review the request and direct the Auditor as to how to proceed.

If a taxpayer remains unsatisfied with the decision of the Auditor or Board of Revisions, he or she must appeal to the state tax commissioner within 60 days after the decision is mailed.

To apply for penalty remission, print and complete the Penalty Remission Form and mail to:

Portage County Treasurer
P.O. Box 1217
Ravenna, OH 44266

The form may also be filed in person during regular business hours.