The City of Hillsboro, Ohio

More Information Coming Soon.

Please see below regarding the most common code violations:

• High Grass and/or noxious weeds
• Inoperable motor vehicles
• Improperly maintained vacant structure
• Parking on sidewalks
• Unsanitary conditions
• Sight obstructions at intersections due to trees/bushes

More Information Coming Soon. 

Ordinances related to Code Enforcement can be found in the City Code, specifically Chapter 93.

• ACH Authorization Form
• Application for Water (Landlord/Tenant)
• Application for Water Meter, Water or Sewer Tap

The City of Hillsboro has a 1.5% income tax on qualifying wages, bonuses, commissions, tips, deferred compensation, etc. and also on the net profits of businesses, rental properties, and farm income.  This applies to all who live, work, or operate a business in the City of Hillsboro.  You will need to  file a tax return even if there is a financial loss.  Interest, dividends, retirement, social security, military pay and unemployment compensation are not taxable.

The Hillsboro Income Tax Ordinance can be found within the City of Hillsboro Code of Ordinances online.  Chapter 35:  Taxation and Finance; Municipal Funds and Chapter 35A:  Municipal Income Tax Regulations Effective Beginning January 1, 2016

The City of Hillsboro requires mandatory filing which means that all City of Hillsboro residents are required to file a city tax return regardless of employment status or if the tax is being withheld by the employer.

REGULATION 20171218 

1. Residence 

In order to avoid taxing individuals not residents of the city but who retain a city mailing address only, the following notice shall be included with the tax return:  

If you are requesting that your account be inactivated due to your moving from the jurisdiction with no intent to return, although retaining a mailing address within the jurisdiction as your address of record, please enter the date of your move and the reason, and attach supporting documentation with regard to your relocation.  

Any person found falsely denying residence will be prosecuted as for income tax evasion. 

By order of the Hillsboro City Tax Commissioner this 26th day of December 2017. /s/ Sherry Davis

To open a new account, please contact the Water Office.

If you are the owner of the property and will have the water turned on in your name, please bring a copy of the deed at the time you open an account.

If you are a tenant, please bring identification. There is a $150 deposit for opening new accounts for tenants.

• By calling (937) 393-3447
• In person:

         City of Hillsboro

         Water Office

         130 N High Street

         Hillsboro OH 45133

More Information Coming Soon.

Here are some tax tips to note: 

• Hillsboro allows credit for taxes paid to other cities; up to Hillsboro’s tax rate of 1.5%, unless the other city’s tax rate is less. 

• Business losses cannot be used to offset the W-2 wages. 

• The filing due date is April 15^th or the IRS Federal due date or within 4 months after fiscal year end. 

• All tax returns must include all applicable W2’s and applicable schedules (i.e. Schedule C, E, F, etc), also the first two pages of the Federal Form 1040, and the return must be signed, with payment included. Returns that lack any of this information may not be considered complete and will be subject to penalties.  

• Payment is due at time of filing. 

• Late Filing and Late Payment Penalties may be assessed. 
  • Late Filing- $25.00 per month, not to exceed $150.00
  • Late Payment- 15% of the amount not timely paid. 
  • Late Withholding Payment- 50% of the amount not timely paid
    • (one time assessment per return)

• Interest rate on unpaid taxes:
  • Tax Year Beginning January 1, 2024: 10%; monthly rate .833% 
  • Tax Year Beginning January 1, 2023: 7%; monthly rate .58% 
  • Tax Year Beginning January 1, 2022: 5%; monthly rate .42% 
  • Tax Year Beginning January 1, 2021:  5% monthly rate .42%
  • Tax Year Beginning January 1, 2020:  7% monthly rate .58%
  • Tax Year Beginning January 1, 2019 : 7% monthly rate .58%
  • Tax Year Beginning January 1, 2018 : 6% monthly rate .50%
  • Tax Year Beginning January 1, 2017 : 6% monthly rate .50%
  • Tax Year Beginning January 1, 2016 : 5% monthly rate .42%

• Change of address (include date moved in or out of the city) 

• Call or stop in our office if you have questions or need assistance in filing. 

• Office hours: Monday through Friday 8:00 a.m. to 4:30 p.m. 

• Online filing is available now. You can click on the e-file link on the Tax Department page to begin. You will need your Hillsboro Tax account number to file.  Please call our office at 937-393-3848.

REGULATION 20171218 

1. Residence 

In order to avoid taxing individuals not residents of the city but who retain a city mailing address only, the following notice shall be included with the tax return:  

If you are requesting that your account be inactivated due to your moving from the jurisdiction with no intent to return, although retaining a mailing address within the jurisdiction as your address of record, please enter the date of your move and the reason, and attach supporting documentation with regard to your relocation.  

Any person found falsely denying residence will be prosecuted as for income tax evasion. 

By order of the Hillsboro City Tax Commissioner this 26th day of December 2017. /s/ Sherry Davis

More Information Coming Soon.

Hillsboro​ ​Police​ ​Department​ ​Crime​ ​Prevention

Motor​ ​vehicle​ ​thefts

Thefts​ ​from​ ​vehicles​ ​are​ ​among​ ​the​ ​most​ ​recurring​ ​crimes​ ​we​ ​face.​ ​This​ ​type​ ​of crime​ ​can​ ​be​ ​prevented​ ​with​ ​little​ ​effort​ ​from​ ​the​ ​vehicle​ ​owner.​ ​For​ ​example:​ ​remove​ ​all visible​ ​items​ ​of​ ​value​ ​(​ ​such​ ​as​ ​GPS​ ​systems,​ ​laptops,​ ​cell​ ​phones,​ ​purses,​ ​wallets,​ ​and other​ ​electronic​ ​equipment)​ ​from​ ​your​ ​vehicle​ ​and​ ​make​ ​sure​ ​that​ ​the​ ​doors​ ​are​ ​locked. It​ ​takes​ ​just​ ​a​ ​few​ ​seconds​ ​to​ ​open​ ​a​ ​car​ ​door​ ​and​ ​grab​ ​a​ ​GPS​ ​system​ ​from​ ​the dashboard.​ ​If​ ​you​ ​are​ ​traveling​ ​make​ ​sure​ ​you​ ​remove​ ​the​ ​GPS​ ​from​ ​the​ ​dashboard​ ​and hide​ ​it​ ​inside​ ​the​ ​vehicle.

​If​ ​you​ ​have​ ​to​ ​hide​ ​items​ ​in​ ​the​ ​trunk​ ​make​ ​sure​ ​you​ ​do​ ​so​ ​before​ ​you​ ​reach​ ​your destination.​ ​Many​ ​times​ ​if​ ​someone​ ​sees​ ​you​ ​put​ ​something​ ​in​ ​the​ ​trunk​ ​they​ ​may​ ​wait for​ ​you​ ​to​ ​leave,​ ​break​ ​out​ ​your​ ​window,​ ​push​ ​the​ ​trunk​ ​release,​ ​and​ ​take​ ​the​ ​items​ ​out of​ ​the​ ​trunk.​ ​If​ ​you​ ​don’t​ ​want​ ​to​ ​take​ ​your​ ​purse​ ​with​ ​you​ ​leave​ ​it​ ​at​ ​home.

​Never​ ​leave​ ​your​ ​keys​ ​in​ ​your​ ​vehicle,​ ​even​ ​if​ ​you​ ​will​ ​only​ ​be​ ​gone​ ​for​ ​a​ ​couple​ ​of minutes.​ ​If​ ​someone​ ​steals​ ​you​ ​vehicle​ ​with​ ​the​ ​keys​ ​in​ ​it,​ ​they​ ​may​ ​now​ ​have​ ​keys​ ​to your​ ​home​ ​if​ ​they​ ​are​ ​on​ ​the​ ​key​ ​ring.​ ​Not​ ​to​ ​mention​ ​it​ ​is​ ​illegal​ ​to​ ​leave​ ​your​ ​vehicle running​ ​and​ ​un-attended.

If​ ​someone​ ​does​ ​get​ ​into​ ​your​ ​vehicle​ ​don’t​ ​touch​ ​or​ ​disturb​ ​anything​ ​and​ ​call​ ​the​ ​police.

Q: What is the purpose of the codes?

A: The purpose of the Codes is to establish uniform minimum requirements for the erection, construction, repair, alteration, and maintenance of commercial, industrial, and residential buildings, including industrialized units.  Such requirements shall relate to the conservation of energy, safety, and sanitation of buildings for their intended use and occupancy with consideration for performance, extent of use, and standardization.

Q: When do I need a permit?

A: A permit is required for the erection, repair, alteration, improvement, structural change, and addition of or to any building within the city.  Permits are not required for ordinary maintenance or repair, unless the alteration changes the exterior lines or limits of the building, changes the number of living units within the building, or relates to the sanitary condition, which requires a building permit regardless of the cost of the improvement.  Replacement Windows do not require a permit, unless it involves structural changes.

Q: Where do I get a plumbing permit?

A: Contact for Commercial and Industrial only:

Highland County Health Department

1487 N High St # 400

Hillsboro, OH 45133

Phone: (937) 393-1941

Q: Do I have to go to Columbus to get a state permit for a commercial / industrial building?

A: No.  The City of Hillsboro Building Department became a State of Ohio Certified Building Department in 2014, which enables us to issue building permits under the requirements of the Ohio Building Code and perform all inspections for those permits, except plumbing, which is handled through the Highland County Health Department.

Q: Does the City of Hillsboro issue permits for construction of manufactured homes?

A: No. Manufactured homes must go through a third party for permitting and inspections. Please contact the Ohio manufactured home commission website at www.omhc.ohio.gov or by phone at (614) 734- 8454, for more information.  If you are planning on constructing a manufactured home within the city limits, you will need to contact our office for zoning approval.  This does not apply to Industrialized Units, they are treated as a single family dwelling and require a permit.

Q: What building codes do you enforce?

A: Residential building is enforced under the 2019 Residential Code of Ohio.

Commercial / industrial building work is enforced under the 2017 Ohio Building Code, electrical work is under the 2017 National Electric Code or latest edition of any of the codes adopted by the State of Ohio, Board of Building Standards.

 Q: Where can I see a copy of the code?

A: Code books are available for viewing in our office or online.

Q: What is zoning?

A: Zoning refers to legislation that basically maintains the integrity of the neighborhood, whether residential or commercial. By maintaining the integrity of the neighborhood, zoning protects your property value and enables you to enjoy your home, without excessive noise from traffic or industry right next door.

Q: What if we live outside the city limits of Hillsboro?

A: For building permits and zoning issues outside of the city limits, contact:

Highland County Commissioners

119 Foraker Place

Hillsboro, OH 45133

(937) 393-1911

Q: Do I need a zoning permit?

A: Yes. There is a separate zoning permit. Manufactured homes would not go through the building department, but would still require a zoning permit. 

Q:  What are the most common code violations?

A: High Grass and/or noxious weeds, Inoperable motor vehicles, improperly maintained vacant structure, parking on sidewalks, unsanitary conditions and sight obstructions at intersections due to trees/bushes.

Q: How does the City know when a violation exists?

A: A possible violation can be received either by phone, in person, in writing, or the Code Enforcement Officer may, in the course of their duties, observe a potential violation. Once received, the reported violation is investigated before any official action is taken; if no actual violation is observed no further action is taken.

Q: How can I report a violation?

A: Violations can be reported by calling (937) 393-5219, in person at 130 N. High Street, Hillsboro OH 45133 or using the online Violation Reporting Form.

Q: If I report a violation, is my information kept confidential?

A: Personal information is not required in order to report a violation. However any information provided is considered public record.

Q: How am I notified of a violation?

A: The person and/or property owner responsible for the violation is notified via letter. This letter can be posted on the property and/or sent via certified mail.

Q: What if I have questions about a violation?

A: You may call the Code Enforcement Officer at (937) 393-5219 to discuss and explain the specifics of any violation.

Q: How many days do I have to correct a violation?

A: In most cases once a violation notice is received the property owner has ten days to correct the violation, unless a hazardous condition is created, in which case the correction time may be reduced or immediate. Additional time may be granted in unusual circumstances.

Q: Are re-inspections done to see if the property has complied?

A: Yes, usually following the date of expected compliance.

Q: I have rental property in the City of Hillsboro. Am I responsible for violations caused by the tenant?

A: Yes. All landlords/rental property owners are responsible for the actions of the tenants as it applies to public nuisances and other code enforcement items. Any citations will be sent to the landlord/property owner, who will be responsible for abatement of the nuisance and payment of any applicable fees.

Q: Why does Hillsboro have an income tax?

A: To provide funds for operations, maintenance and other things as outlined in the Municipal Income Tax Ordinance Section 35.01.

Q: Who needs to file?

A: All Hillsboro residents are required to file an income tax return annually, even if no tax is due.  Non-resident individuals, sole proprietorships, partnerships, limited partnerships, limited liability companies, limited liability partnerships, associations, corporations, and S corporations that own rental properties, conduct business, perform services, solicit sales, operate or maintain an office in Hillsboro must file, even if no tax is due. Non-residents who work in the city are not required to file, unless the tax has not been withheld from their pay. 

Q:  Is there a minimum age requirement to file?

Effective with 2024 tax year, all residents aged 18 and older must file and pay tax in the city.  Tax years 2023 and prior had no minimum age requirement. 

Q:  Do retirees need to file? 

Retired individuals who no longer have taxable income may be exempt from filing after notifying and providing a copy of their benefit letter to the Tax Department.   

Q: What documents are required?

A: W2-s, W2g-s, Schedule C, E, or F, 1099-s, 1099-MISC, 1099-NEC, Federal 1040 (first five pages), Schedule K, Schedule K-1, Form 1065, Form 1120 etc., or any additional documentation relating to income.

Q:  What are some of the types of income that are taxable to Hillsboro?

A:  Types of income include, but are not limited to:

·         Wages, salaries and other compensation

·         Bonuses, stipends and tip

·         Commissions, fees, earned income

·         Vacation pays

·         Profit sharing

·         Supplemental unemployment benefits from employer

·         Partnership, estate and trust income

·         Strike pay income

·         Employee contributions made to retirement plans and tax deferred annuity plans

·         Employer paid premiums for group term life insurance

·         Stock options

·         Severence pay

·         Director fees

·         Executor fees

·         Union steward fees

·         Net rental income

·         Net farm income

·         Net profit for businesses, sole proprietorships individuals who provide a service, personnel and professions

·         Mobile business income

·         Contractor, subcontractor, engineer pay

·         Gambling and lottery winnings (no deductions for gambling losses)

Q:  What types of income does not need to be reported?

A:  Types of income that doesn’t need to be reported:

·         Social security (Provide benefit letter)

·         Pension income (Provide benefit letter)

·         Interest and dividend

·         Welfare (Provide benefit letter)

·         State unemployment

·         Life insurance proceeds

·         Alimony

·         Third party sick pay

·         Capital gains

·         Active duty and reserve military pay

·         Income for persons under the age of 18

Q: What box on my W2 is considered the taxable/qualifying wages?  The federal, Medicare and local income box show different figures.

A: Because of some of the different federal deferral programs, taxable wages may be different for federal, local and Medicare boxes. For Ohio city tax purposes, "qualifying wages" generally refers to the greater of either your Medicare wages (Box 5 on your W-2) or your local taxable wages (Box 18).

Q: What is the income tax rate for Hillsboro?

A: Tax rate is 1.5%

Q: What is the deadline for filing?

A: The filing is the same as for federal and state.  April 15th.  Fiscal year accounts must be filed four months from the end of the fiscal year.

Q:  If I filed a request for an extension, why did I get charged a penalty when I filed and paid my tax due by the extension date?

Your extension only extends the time to file your tax return.  It does not extend the due date for the tax liability.

Q: I work in another city and they withhold money for tax there.  Do I still have to pay for Hillsboro tax?

A: We give credit for tax paid to other municipalities only (counties are excluded); up to 1.5% but we will need a copy of all W2-s for other cities.

Q: I only lived in Hillsboro for a few months.  Do I have to pay for the whole year?

A: Tax is based on time that you lived in Hillsboro, unless you worked in the city the full year.

Q: I claim a loss on my income tax.  How many years can it be carried forward?

A: Operating loss can be carried forward for 5 years.  Please refer to section 35.07 of the Income Tax Ordinance.

Q: Can a loss be taken off of my W2 wages to show a lower income?

A: No

Q: What form of payment is accepted?

A: Cash, Check, money orders, and most Debit/Credit cards. We also offer online payments. 

Q:  How long does it take to get my refund?

A:  We issue refunds within 90 days of receipt of the completed tax return which must have all supporting documentation.  Requests for refunds of $10 or less will not be issued.

Q: Does Hillsboro Income Tax office share my information?

A: No.  All taxpayer information is confidential.  Refer to Section 35.21

Q:  Is my employer required to withhold Hillsboro tax for me?

A:  If your employer is located in the city limits, they are required to withhold Hillsboro tax.  If not, you can request that they withhold for Hillsboro.  However, they are not required to withhold as a courtesy for you, if they are located outside of Hillsboro.  You can make estimated payments to Hillsboro based on last year’s tax liability.

City of Hillsboro, Ohio

Income Tax Department

By October 31st of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27 (F).

The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded to the nearest whole number percent) that was in effect during July of the current year, in accordance with the ORC section 718.27 (A) (5), and is applicable to tax years beginning on or after January 1, 2016.

Based on these requirements, the applicable interest rate is as follows:

For more information or questions, please contact the City of Hillsboro Income Tax Department at (937) 393-3848.