Taxpayers paying their full years' taxes at 1st half collection will be overpaid once the HB186 credit is applied. Can the over payment be held/applied to 2026 taxes, or must it be refunded? Ref. ORC 321.45 re: prepayment agreements, etc., it would seem a separate agreement would be required for each parcel to hold the over payment in "escrow" for application towards 2026 taxes yet to be assessed?
Randall Kuvin
Warren Co. Treasurer
rkuvin@warrencountyohio.gov
Char Lee on Wednesday 12/17/2025 at 08:08 AM
We would leave as a credit. If a refund is requested, it is an Auditor Refund as a calculation was changed, not just an overpayment.
Sharon Secrest on Wednesday 12/17/2025 at 12:39 PM
I agree with Char. My office will be giving credit as well.
Traci Stamper on Thursday 12/18/2025 at 11:05 AM
Taxpayers who are wanting to pay a full year, the office is advising of the possible decrease to 2nd half tax bills. We give the option that if they really want to pay the same amount as they did in 2025 an agreement can be signed and the overage will be then applied to tax bills due in 2027 (keeping in mind no more than a year of charges can be held). Some want to sign off for overage to be held and some are just paying $200 to $300 shy of full year. Taxpayers paying less are contacting our office at a later date or just waiting for 2nd half bill.
Brad Cromes on Tuesday 12/16/2025 at 10:17 AM
We typically do this via a phone call with the taxpayer, and by recording a written note in our property management system (MVP) recording their acknowledgement.