CTAO | Resources

Below is information being created, utilized and shared by state entities and fellow treasurers to help members deal with the disruptions COVID-19 is creating in counties across the state. Please use these shared resources as you see fit. If you have any specific questions, please directly contact the treasurer who is sharing this information.

As we’ve mentioned on several occasions, we strongly encourage all county treasurers to work with their county colleagues, including their county prosecutor - who can provide legal guidance - and their local health district - which has the most up-to-date COVID-19 information from the Ohio Department of Health - as you develop your local response plans.

Please check this page daily as we will post updated information on the day’s events as our state leaders continue to deal with this health crisis.

Guidance/Documents from State Entities

Form DTE23A (Fillable) -Application for the Remission of Real Property, Personal Property and Manufactured Home Late-Payment Penalties
Governor's Updated "Stay At Home" Order (through May 1, 2020)
- Link to order, effective Monday, April 6, 2020 at 11:59 PM, here

Emergency Legislation on COVID-19
- Link to provisions of Amended Substitute House Bill 197, effective with the Governor's signature March 27, 2020, here

Governor's "Stay At Home" Order
- Link to order, effective March 23, 2020 at 11:59 PM, here

Auditor of State COVID-19 FAQ for Local Governments
- Link to memo here

Ohio Ethics Commission Memo on Online Trainings for Public Officials
- The Ohio Ethics Commission is reminding public officials and employees working from home that the Commission provides free and convenient online training options in lieu of normally scheduled classroom-style training. The next two sessions are on April 3rd and April 15th. Link to more information in the memo here.

Possible Extension of Tax Collection (Dept. of Taxation) *CTAO is working with CCAO and CAAO to schedule a call with the Dept. about further guidance on this*
- "Ohio law addresses such a situation and has a specific procedure for granting such extensions. Under R.C. 323.17, the deadline for the second-half collection may be extended until July 20 without the consent of the Tax Commissioner. In the event of an emergency, the Tax Commissioner may extend this deadline an additional 15-days upon application by either the county treasurer or county auditor. “Emergency” is defined in that statute. If a delay in the closing period becomes unavoidable, the Tax Commissioner may also grant an extension beyond 15 days upon application by both the county treasurer and the county auditor if the Tax Commissioner determines that penalties have accrued or would otherwise accrue for reasons beyond the control of the taxpayers of the county. Such extensions are granted via a journal entry by the Tax Commissioner that also sets the final extended date for collection.
  The Department of Taxation has prescribed form DTE 96 Application for an Extension of Time to Collect Real and Public Utility Property Taxes for these extension requests.
  
  Given that by statute, the extension process begins with an application filed by the county treasurer and/or auditor, the Tax Commissioner cannot issue a statewide or “blanket” extension for counties that have not submitted such a request and that have not followed the procedure set forth in R.C. 323.17."
Waiving taxpayer obligation to pay electronic payment fees
- "Fees associated with the electronic payment of taxes for the duration of the COVID19 crisis may be waived by the county commissioners. County commissioners must pass a resolution to take on the fee obligation and ensure that it does not violate any agreement(s) governing the use and acceptance of the financial transaction device. R.C. 301.28(E).
  If an entity wants to waive a statutorily imposed fee, then it can be waived only if the statute permits.
  
  Also, HB 572 has been introduced and, if passed, would allow the Ohio Public Works Commission, the Ohio Water Development Authority, the Ohio Environmental Protection Agency, county auditors, and county recorders, during the state of emergency due to COVID-19, to waive certain penalties and late fees, suspend certain reporting requirements, and waive electronic recording fees."

Guidance from Other Associations

CCAO

How to Make EMA requests 04.03.20
Dispute Resolutions (under new Stay At Home Order) Memo 04.02.20
Coronavirus Memo 4.1.2020 (Information on virtual meeting assistance, county emergency declarations FAQ, HR-related information and county purchasing authority)
Coronavirus Memo 3.31.2020 (Information about preparing budgets for cuts as a result of the expected dip in revenues as a result of the pandemic)
Covering/Waiving Electronic Processing Fees for Taxpayers
- In response to questions from county treasurers on their ability to waive taxpayers' electronic payment fees during this time, CCAO shared a bulletin of theirs from 1999 that outlines changes made in HB 515 (122nd General Assembly) relative to Countywide Credit Card Acceptance Policies. Please note the language on pages 3-5: CountyAdvisoryBulletin 199904-credit card use.
Coronavirus Memo 3.30.2020 (Administrative deadlines, sample HR policies, and more)
Employment FAQ Based on Recently Released DOL Guidelines from Marc Fishel, Esq., who recently presented the HR webinar for county officials
County Advisory Bulletin 2020-03: COVID-19 Employment Related FAQs
County Advisory Bulletin 2020-02: Family First Coronavirus Response Act Leave Provisions
FFCRA and COVID-19 Employment Law Issues Presentation from Jonathan J. Downes, Certified Labor & Employment Law Specialist, Zashin & Rich
- Recording of Jonathan's webinar presentation
Family First Coronavirus Response Act FAQs from Jonathan Downes & Jantzen Mace (Zashin & Rich)
Public Employer Summary of H.R. 6201 – Family First Coronavirus Response Act from Jonathan Downes & Jantzen Mace (Zashin & Rich)

Guidance from CTAO Members

Below are graphs representing a snapshot of some of the responses to the CTAO COVID-19 Response Membership Survey (please click here to download the full excel of response data):