What is the Huber Heights tax rate?
Effective 1/01/2015, the tax rate is 2.25%. For tax years 2009 through 2014, the rate was 2%. For tax years 2006 through 2008, the tax rate was 2.25%. For tax years 2000 through 2005, the tax rate was 1.95%.
Who is required to file a Huber Heights Tax Return?
All Huber Heights residents 18 years of age or older are required to file returns annually. Non-residents are required to file only when they earn income within the City of Huber Heights which is not fully withheld upon, or have a business or rental property in the City. Every business located in or performing services in the City is required to file annual returns. All returns are required regardless of the amount of income received or losses incurred.
When is my Huber Heights Tax Return due?
The due date for calendar year taxpayers is April 15th. The due date for fiscal year taxpayers is 3 ½ months after fiscal year end.
I am under the age of 18, but am working. Do I have to file a return?
As of 01/01/09, residents are not taxable until they reach the age of 18. Prior to 1/01/09, Huber Heights residents became taxable at the age of 16. If you were age 16 or 17 for tax years 2008 and prior, and were fully withheld, you are not required to file a return. If your taxes were not fully withheld, you are required to file and pay the tax due.
I am retired. Do I have to pay tax?
Social Security income and pension income are not taxable at the local level; however, as a resident of Huber Heights, you are still required to file an annual return. If you are retired, but receive other types of income, such as part time wages or rental income, you are required to file a return and pay the tax on that income. In some circumstances, retired residents can become exempt from filing annual returns. Please contact the tax office to see if you meet the eligibility requirements.
I am a college student and live away from Huber Heights while attending school. Do I have to file a return?
Yes. If you maintain Huber Heights as your legal residence, you are required to file a return even though much of your time may be spent out of the City. Any income that you earn is taxable to Huber Heights regardless of where earned.
Can my spouse and I file a joint tax return?
For tax years 2008 and forward, you can file jointly with your spouse, or individually. For tax years 2007 and prior, the City of Huber Heights required individual filing only. The format of the Huber Heights tax return form for tax years 2007 and prior provides you with the ability to both use the same form, but your and your spouse’s incomes are not combined.
What documents do I have to attach to my return?
Documentation is required to support all income, credits and adjustments shown on your city return. The specific forms needed will vary depending on each taxpayer’s situation. Examples of necessary forms, if applicable: W-2s (showing Federal, Medicare and Local wage amounts, and amount of city tax withheld for all cities); 1099s; page 1 of Fed Form 1040; Fed Schedule C, E, K, or K-1; Form 2106 and Fed Schedule A; page 1 & 2 of Fed Form 4797; Fed Form 1065, 1120 or 1120-S and supporting schedules; documentation to support part year residency.
I live in Huber Heights, but my employer does not withhold city tax. Can I pay all of my Huber Heights tax when I file my return?
No. The Huber Heights Ordinance requires you to have at least 90% of your Huber Heights tax paid in by January 31st of the following year. This can be paid through withholdings and/or quarterly estimated payments. If you do not have at least 90% of your current year’s tax (or an amount equal to 100% of your prior year’s tax) paid by January 31st, you will be charged an underpayment of estimated tax penalty.
I live in Huber Heights and work in Dayton. Do I get a refund?
No. If you work in any city with a tax rate higher than Huber Heights, you receive a credit for tax paid to that city, but the credit will not exceed the Huber Heights tax rate. Your taxes are first paid to the city that you work in. Your residence city does not receive any of those taxes; therefore, cannot refund it. If you work in a city whose tax rate is lower than Huber Heights, you receive a credit for tax paid to that city, and you will owe Huber Heights the difference.
I do not live or work in Huber Heights, but my employer withheld Huber Heights tax by mistake. Can I get a refund?
Yes. You must file a Refund Request Form which must be signed and certified by your employer, and include your W-2.
I have only lived in Huber Heights for a few months. What do I have to do?
You are required to file a Huber Heights return for any portion of the year that you were a resident. Taxable income will be based on the income that you earned while a resident only (unless the income was earned within the City of Huber Heights, in which case it is fully taxable). You must attach documentation of your part year income such as a pay stub closest to the date that you moved in or out.
|Interest income||Prizes or gifts not connected with employment|
|Dividends||Patent and copyright income|
|Capital gains||Royalties derived from intangible income|
|Housing allowances for the clergy to the extent that the allowance is used to provide a home||Active duty military pay (including National Guard and Reserves when on active duty)|
|Social Security||Educational scholarships unless subject to federal taxation|
|Income from federally qualified retirement or pension plans||State unemployment benefits|
|Earnings of persons under 18 years of age, as of 1/1/09||Proceeds of life insurance|
|Worker’s compensation||Court ordered child support|
|Health and welfare benefits distributed by governmental, charitable, religious or educational organizations||Compensatory insurance proceeds derived from property damage or personal injury settlements|
|Gambling and lottery winnings prior to 1/1/09||Proceeds from permanent disability benefits|
|Poll workers at elections (under $1,000.00)|
|Gross wages, salaries and other compensation||Royalties, if not derived from intangible property|
|Commissions, fees and other earned income||Stock options (taxed when exercised, valued at market price less option price on the date the option is exercised)|
|Gambling and lottery winnings after 1/1/09||Employer paid premiums for group term life insurance usage (taxed at fair market value) or excess employee discounts|
|Vacation pay||Prizes and gifts if connected with employment|
|Bonuses, stipends and tips (including allocated tips)||Income from guaranteed annual wage contracts|
|Employer supplemental unemployment benefits (SUB pay)||Income from jury duty|
|Director fees||Executor fees|
|Strike pay||Union steward fees|
|Employee contributions to retirement plans and tax deferred annuity plans (including SEC. 401(k), 403(b), 457, etc.)||Net profits of rentals, businesses, professions, sole proprietorships, joint ventures, partnerships, corporations, LLC’s, etc.|
|Profit sharing||Ordinary gains as reported on Federal Form 4797|
|Income from wage continuation plans (including retirement incentive plans, severance pay and golden parachute payments)||Amounts realized on a sale or exchange of tangible property or real property in excess of book value to the extent of depreciation allowed or allowable|
|Pre-retirement distributions from retirement plans||Recapture of depreciation|
|Income from partnerships, estates or trusts||Employee contributions to costs of fringe benefits|
|Contributions made on behalf of employees to tax deferred annuity programs||Fringe benefits including uniform, automobile, moving and travel allowances|
|Employer provided educational assistance and/or reimbursement (taxable to the same extent as for federal taxation)||Disability pay when premiums have been paid by the employer (includes third party plans)|
|Reimbursements in excess of deductible expense||Income received as a result of a covenant not to compete|
|Net rental income||Excess housing allowance for clergy|
|Farm net income|
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
• 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.
• 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.
Montgomery County (provides building permit and inspection services for Huber Heights) www.mcohio.org
The City of Huber Heights now disposes of surplus property, equipment and vehicles by on-line auction. If you'd like to view the items available for purchase, please go to www.co.montomgery.oh.us which will link you to the govdeals web site.
Dayton & Montgomery County Public Library System www.dayton.lib.oh.us 937-227-9508
Dayton Metro Library - Huber Heights 6160 Chambersburg Road (corner of Chambersburg Rd & Brandt Pike/202) www.DaytonMetroLibrary.org (937)496-8734
Montgomery County Combined Health District (provides rat and mosquito control services for Huber Heights) www.rapca.org 937-225-4460
Montgomery County Animal Resource Center www.mcohio.org/AnimalShelter 937-898-4457
Montgomery Soil and Water Conservation District www.montgomeryswcd.org
Miami Valley Regional Planning Commission (information on regional population and other demographic data) www.mvrpc.org
National Sex Offender Registry www.familywatchdog.us
Five Rivers Metro Parks District (information on Carriage Hill and Taylorsville Reserves in Huber Heights) www.metroparks.org 937-878-4243
Miami Valley Regional Transit Authority (information on bus routes and schedules in Huber Heights and Dayton area) www.mvrta.org/index.htm
Small Business Advocates Debt.org strives to give small businesses a wealth of information on a broad range of topics related to their financial well-being offering information how to handle tax delays, how to make pay roll, how to separate business and personal finances and numerous other pages of helpful information. Visit http://www.debt.org/ and http://www.debt.org/small-business/
ABF (Logistics company/ Moving specialst) www.abfs.com
Bowser-Morner, Inc. (Engineering & Testing Firm) www.bowser-morner.com
Callamere Farms- Generations Construction Callamere Farms Building custom and semi custom homes without the custom price www.generationsconstruction.com
Coldwell Banker Heritage Realty www.coldwellbankerdayton.com
Double H Family Christmas Tree Farm http://www.doublehfamilytreefarm.com/ Start a holiday tradition- cut your own tree. Visit Double H for family fun day on the farm
Gemini Eye Care www.geminieyecarecenters.com
Gibson Brokers & Associates, Inc. www.huberheightshomes.com
Globe (manufacturer of electric motors) www.globe-usa.com
The Huber Heights Marriage and Relationship Center- An educationally based center that provides resources for Families in and around the surrounding Dayton area. Workshops ranging from Communication to Equine Education is available to the community. www.HHMRC.org
Inverness Homes The Oaks of Huber Heights
Marshal Protective Agency www.marshalprotective.com
MetoKote (powder coating industry) http://www.metokote.com/
Ohio Home Health Care- 5050 Nebraska Ave 937-853-0271 www.ohiohomehealthcare.com
Oren Associates, Inc. (The Oren companies specialize in finding plaster solutions to questions about interior and exterior finishes) www.oren-usa.com
Paper Transport Inc, PTI- 6061 Executive Blvd. www.papertransport.com
Persnickety Lawn and Land Care Proudly serving Huber Heights and area residents for all your lawn and landscape needs. Persnickety Lawn and Land Care
Team Pace's www.teampace.com
Trimble (manufacturer of laser guided surveying equipment) www.trimble.com
The Heights Racquetball & Fitness Club Not your average fitness club! www.theheights.us
Wayne Sporting Goods www.waynesportinggoods.net
Weisenborn Insurance Service Agency Providing insurance solutions to Huber Heights since 1935. www.weisenborninsurance.com
Dayton Area Board of Realtors www.dabr.com
Business & Economic Development
I-70/75 Development Association (information on industrial/commercial sites) www.i70-75.org
Ohio Department of Development www.odod.state.oh.us/
Active Dayton (information on special events, activities in the Dayton area) www.activedayton.com
Antioch University http://online.antioch.edu/
Future Warriors - Select basketball and traveling football www.waynepeewee.org
http://www.edudemic.com/online-colleges-in-ohio/ - a resource page that discusses online colleges and programs
Students are able to gain valuable insight into their education, especially when it comes to affordable education, tuition, financial aid, cost vs. benefit, as well as career development from an online degree.
Gov Jobs Technology Center www.gov.jobs.com
Huber Heights Amateur Radio Club www.hharc.org
Huber Heights Chamber of Commerce www.HuberHeightsChamber.com 937-233-5700
Huber Heights Soccer Association www.hhsoccer.org
Huber Heights City Attorney is from: Pickrel, Schaeffer & Ebeling www.pselaw.com
Optimist Club of Huber Heights- www.huberheightsoptimistclub.com
Online Colleges.net- http://www.onlinecolleges.net/ohio/
Ohio Online Education- Accredited Online Colleges - http://www.accreditedonlinecolleges.org/ohio/
Wayne High School Alumni www.warrioralumni.org
Wayne Pee Wee Football Association www.waynepeewee.org
Huber Heights Little League www.huberheightslittleleague.com
University of Dayton-http://online.udayton.edu/
Vonage Phone Service- https://phone.vonage.com/vonage-internet.html and 1-877-830-5934
Affordable Online College- http://www.affordablecollegesonline.org/online-colleges/ohio/
Links to and from external websites on and to the City's website shall be solely in conformance with the City of Huber Heights' Website Linking Policy and Guidelines. The policy applies to all of the City of Huber Heights' websites, and all pages and subsidiary websites operated and maintained by City Departments and Divisions. The materials and information contained on, or obtained from, the City's website are distributed and transmitted without warranties of any kind, whether express or implied, including but not limited to, warranties or merchantability or fitness for a particular use. The City of Huber Heights is not responsible for any special, indirect, incidental or consequential damages that may arise from the use of, the misuse of, or the inability to use, its website and all materials contained on the site whether the materials contained therein are provided by the City of Huber Heights or a third party. The City of Huber Heights website is not intended to be an open public forum. Links to and from external content on the web pages operated by the City of Huber Heights shall be permitted at the City's sole discretion consistent with the City's Website Linking Policy and Guidelines.
The Public Records Commission provides rules, guidelines, and oversight to the retention and disposal of records of the City of Huber Heights. The Public Records Commission also reviews applications for records disposal and schedules for records retention and disposition submitted by City departments and divisions. The Public Records Commission was established by City Council legislation.
The Public Records Commission meets as needed in the City Council Conference Room at Huber Heights City Hall at 6131 Taylorsville Road, Huber Heights, Ohio. The Public Records Commission is required to meet a minimum of two times annually each calendar year.
|Public Records Commission Board Membership||Term Expires|
|Anthony Rodgers, Clerk of Council, Chair||N/A|
|Rob Schommer, City Manager||N/A|
|Don Jones, Assistant City Manager||N/A|
|Scott Falkowski, Assistant City Manager||N/A|
|Branden Payton, Information Technology Director||N/A|
|Jim Bell, Finance Director||N/A|
|Bonnier Reser, Deputy Clerk of Council and Citizen||N/A|
|Gerald McDonald, Law Director||N/A|
For more information, contact the Public Records Commission staff liaison, Anthony Rodgers, Clerk of Council, at (937) 237-5832.
The Arts and Beautification Commission is charged with studying and developing a program for the development and encouragement of all forms of art within the City, including the fine arts; performing arts; historical arts and interests in community heritage; folk arts; and cultural arts. The Arts and Beautification Commission makes recommendations to the City Council on the implementation and operation of a City arts program. The Arts and Beautification Commission has planning and operational responsibilities related to City-sponsored festivals, events, parades, and other related activities. The Arts and Beautification Commission also is charged with studying and developing a proposals and plans for the beautification of the City, making recommendations to the City Planning Commission and City Council for the implementation of proposals and plans and performing other duties as may be assigned by City Council. The Arts and Beautification Commission was established by City Council legislation.
The Arts and Beautification Commission meet once a month on the third Monday of each month at 6:30 PM in the Council Chambers at Huber Heights City Hall at 6131 Taylorsville Road, Huber Heights, Ohio.
|Arts and Beautification Commission Membership||Term Expires|
|Jo Ann Demland||06/30/2017|
|Cheryl Thomas, Chair||06/30/2019|
|Marty Thomas, Vice Chair||06/30/2019|
Events hosted by the Arts and Beautification Commission
- Star Spangled Heights Parade
- Marigold Festival
- Creative Impressions Community Art Show
The Property Maintenance Review Board hears reviews and appeals of determinations by the City's zoning office on property maintenance issues. Some issues covered by the City’s property maintenance code include:
- exterior structures painted and in good repair
- grass and weeds consistently trimmed
- shrubs and trees near sidewalks trimmed
- yards and driveways free of junk and debris
- inoperable vehicles in enclosed structures
- trash containers enclosed and water tight
The Property Maintenance Review Board was established by City Council legislation.
The Property Maintenance Review Board meets twice a month on the second and fourth Thursdays of each month at 7:00 PM in the Council Chambers at Huber Heights City Hall at 6131 Taylorsville Road, Huber Heights, Ohio.
|Property Maintenance Review Board Membership||Term Expires|
|Andrew Demland, Vice Chair||12/31/2017|
|Richard Winkler, Chair||12/31/2019|
- AgendaQuick Searchable Database of Agendas, Packets, Minutes and Audio/Video
- Board and Commission Academy Handbook
- City of Huber Heights Property Maintenance Code
- 2016 Schedule
- Property Maintenance Review Board Application
The Citizens Water and Sewer Advisory Board solicits input from all water and sewer system users and relays their input to the City Council. The Citizens Water and Sewer Advisory Board assists City Staff in making recommendations as to the hiring of a utility management firm and develops long-range plans for the improvement of the system. The Citizens Water and Sewer Advisory Board also reviews, recommends, and advises the City Council on matters relating to:
- management, operation and maintenance of water and wastewater systems and properties
- quality of water delivered to customers
- rates to be charges for water and sewer service
- customer billings and other elements of customer service
- capital improvements
- policies to govern the operation of the water and sewer systems
The Citizens Water and Sewer Advisory Board also hears initial appeals by customers related to billing or services. The Citizens Water and Sewer Advisory Board was established by City Council legislation.
The Citizens Water and Sewer Advisory Board meets bi-monthly on odd numbered months on the third Monday at 6:00 PM in the Police Community Room at the Huber Heights Police Building at 6121 Taylorsville Road, Huber Heights, Ohio.
|Citizens Water and Sewer Advisory Board Membership||Term Expires|
|Ann Robinson, Chair||01/01/2018|
For more information, contact the Citizens Water and Sewer Advisory Board staff liaison, Russ Bergman, City Engineer, at (937) 233-1423.
The Planning Commission reviews and approves all Planned Unit Developments (PUDs), rezoning requests, and any new subdivisions. The Planning Commission is the platting agency for the City. The Planning Commission approves and recommends a comprehensive land use plan and an official map of the City to the City Council for review and approval. The Planning Commission also prepares and recommends to City Council ordinances and resolutions that promote the general welfare of the City and its inhabitants. The Planning Commission was established by the City Charter.
The Planning Commission meets twice a month on the second and fourth Tuesdays of each month at 7:00 PM in the Council Chambers at Huber Heights City Hall at 6131 Taylorsville Road, Huber Heights, Ohio.
|Planning Commission Membership||Term Expires|
|Terry Walton, Chair||01/31/2019|
|Don Webb, Vice Chair||01/31/2020|
- AgendaQuick Searchable Database of Agendas, Packets, Minutes and Audio/Video
- Board and Commission Academy Handbook
- Planning Commission 2017 Schedule
- Planning Commission Case Applications