General Information

The City imposes an income tax (also known as an earnings or wage tax) to provide revenue in support of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements as authorized by Ordinance (84-0-157, passed by voters 11-6-84) and subsequently amended. The City of Huber Heights levies a tax on salaries, wages, commissions and other compensation, and on net profits as provided in the Ordinance (see below). Effective 1/1/15, the income tax rate for the City of Huber Heights is 2.25%.

The City of Huber Heights requires mandatory, annual filing of income tax returns. All residents 18 years of age and older, and all businesses within the City, are required to file a return no later than April 15 (or 3 1/2 months following the end of their fiscal year) reporting all earnings for the previous year, regardless of whether or not a tax is due. If the resident is employed outside the City of Huber Heights and the employer does not withhold city taxes at a tax rate equal to or greater than Huber Heights' tax rate, it is the responsibility of the resident to file and to pay quarterly estimates on the wages they anticipate they will earn for the current year. Failure to do so may result in a penalty assessment.

Each employer located within or doing business within the City of Huber Heights is required to withhold city income tax from all compensation paid to their employees age 18 and over. The withholding tax must be remitted on a monthly basis unless the withheld amounts are less than $200.00 per quarter.

 Taxpayer Rights and Appeal

“Taxpayers' rights and responsibilities” means the rights provided to taxpayers in sections 718.11 , 718.12 , 718.19, 718.23, 718.36, 718.37, 718.38, 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.

These rights and responsibilities include, but are not limited to, the following:

• The municipal corporation shall maintain a Local Board of Tax Review to hear appeals of the taxpayer on assessments issued
   by the Tax Administrator.  The Taxpayer or the Tax Administrator may appeal the Final Determination of the Local Board of
   Tax Review. 
• Civil actions to recover municipal income tax, penalties and interest have time limits.
• Taxpayer has a prescribed manner in which to request a refund from the Tax Administrator.
• Taxpayer has a required responsibility to timely and accurately file annual returns, reports, documents, and to timely remit
   all taxes due on such annual returns, reports, documents and filings.
• At or before the commencement of an audit (where the Tax Administrator has ordered the appearance of the taxpayer), 
   the Tax Administrator shall inform and provide the Taxpayer with certain information regarding the audit.
• Taxpayer has a required responsibility to allow examination of their books, papers, records, and federal and state income
   tax returns by the Tax Administrator.
• Taxpayer has certain recourse if aggrieved by an action or omission of the Tax Administrator, their employee or an
   employee of the municipal corporation.  

How to file an appeal with the Local Board of Tax Review - Please refer to Section 718.11 of the Ohio Revised Code

 1. Right to Appeal:  An Appeal may be filed when a Taxpayer:
     A. Disputes an Assessment issued by the Tax Administrator regarding an underpayment of municipal income tax.
     B. Disputes a reduction in or elimination of a claim for refund, and the Tax Administrator has issued an Assessment notice.
     C. Disputes any Assessment issued by the Tax Administrator.
2.  A Taxpayer may appeal to the Local Board of Tax Review by filing a request with the Board.  The request shall be in
     writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed
     within sixty (60) days after the receipt of the Assessment notice from the Tax Administrator.
3.  The written appeal should be sent to:
         City of Huber Heights, Division of Taxation
         P.O. Box 24309
         Secretary of the Board of Tax Review c/o Tax Administrator
         Huber Heights, Ohio  45424
     To confirm receipt of the Appeal, you may contact the Tax Administrator at 937-237-2976.
4.  Timeframe:
•   The Local Board of Review will schedule a hearing to be held within sixty (60) days after receiving the Appeal of
     Assessment.  The Taxpayer will receive, by ordinary mail, a notice instructing the Taxpayer of the date of the Appeal
     Hearing, the location, and the time of the Hearing.
•   Should the Taxpayer need additional time to prepare, the Taxpayer must request, in writing, an extension of time.  This
     extension should specify the additional time frame necessary to prepare for the hearing.  Such extension request will be 
     sent to the same address and individual as shown in #3 above.  The request for extension must be received no later than
     five working days prior to any scheduled hearing on this matter.
•   The Taxpayer has the right to waive the hearing.
•   The Board may allow a hearing to be continued as jointly agreed by both the Taxpayer and the Tax Administrator.  In such
     case, the hearing must be completed within one hundred twenty days after the first day.
5.  The Taxpayer may appear before the board and may be represented by an attorney at law, a certified public accountant,
     or other representative.
6.  The Board may affirm, reverse, or modify the Assessment or any part of the Assessment issued by the Tax Administrator.
7.  The Board shall issue a Final Determination on the Appeal within ninety (90) days after the Board's final hearing on the
     Appeal.  A copy of its Final Determination will be sent to all parties of the Appeal, by ordinary mail, within fifteen (15)
     days after issuing the Final Determination.
8.  The Taxpayer and the Tax Administrator both have the right to appeal the Final Determination by the Local Board of
     Tax Review pursuant to Section 5717.011 of the Ohio Revised Code.