Washington County (Ohio) Treasurer: Property Tax Extension for Activated Guard and Reserve Members

The law. Revised Code 323.122 (Senate Bill 47 of 2003, amended by House Bill 497 of the 135th General Assembly from April 9, 2025) covers a home owned by a member of the National Guard or a reserve component called to active duty, by the member's spouse, jointly with a spouse or dependent parent, or by the dependent parent of a member who dies on that duty. The owner may apply to the county treasurer for an extension of the taxes and assessments "payable during the period of the member's duty service and the six months ensuing termination thereof"; the treasurer then makes a payment contract like a delinquent tax contract, and if it is signed before the seventh month after the duty ends, the auditor and treasurer remove the penalties and interest. The Treasurer's page. "The Washington County Treasurer would like all military personnel to know that their property taxes can be deferred until six months after termination of active duty, in the event that they are deployed ... members of the National Guard or reserve components to the U.S. Armed Forces can take advantage of this property tax deferral, when they are called to active duty for any reason." The application must be made by the member or the member's spouse or dependent parent. The form. The "Application for Real Property Tax Extension" asks for the owner's and member's names, the parcel number, the mortgage company if it pays the taxes, and the call to active service (attach a copy of the orders), with the release from active status "provided within 6 months of release". "Application must be received by the Washington County Treasurer no later than the last day of the sixth month following termination of duty. Payment plan must begin in the seventh month to avoid penalties and interest." The form calls a deceased member's dependent parent "eligible for tax exemption"; the statute gives an extension, not an exemption. Where. Treasurer Tammy Bates, 205 Putnam Street, Marietta, OH 45750; (740) 373-6623 ext. 2201, or option 3 then 2.