The Personal Property Return (non-public utility) is a Summit County Fiscal Office document in Ohio, and the PDF published at its link opens with a notice headed Starting in 2009. Under that notice, beginning with tax year 2009, a person or entity that leases personal property to a public utility is a "public utility lessor" and reports and pays tax in the same manner as the utility. It is one of the Summit County property tax forms listed on the Fiscal Office forms page. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Fiscal Office.
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What is Personal Property Return (non-public utility) – Summit County, OH?
The Personal Property Return (non-public utility) is the Summit County Fiscal Office document for taxpayers that are not public utilities but own personal property that is leased to one, or that sell self-generated electricity, and so report personal property for public utility property tax purposes.
The PDF at the official link is headed Starting in 2009. It explains that, beginning with tax year 2009, any person or entity that is not a public utility or an interexchange telecommunications company and that leases its personal property to a public utility is a "public utility lessor". A public utility lessor must report and pay tax on that property in the same manner as the utility to which it leases the property. The notice cites R.C. 5727.01(M) and 5727.06 for more information.
The notice also covers a second group. Under R.C. 5727.031, a taxpayer that produces electricity for its own (nonutility) business and sells excess electricity to others is treated as an electric company for property taxation purposes. That taxpayer reports and pays tax on a percentage of the true value of its eligible equipment, based on the amount of electricity generated in the preceding year that was sold to other parties.
The notice says further updates will follow on reporting requirements and on the forms public utility lessors are to use, and on how to report tangible personal property leased to a telephone or interexchange telecommunications company for return years 2009 and 2010.
Who needs to file Personal Property Return (non-public utility) – Summit County, OH?
The main group is any person or entity that is not a public utility or an interexchange telecommunications company and that leases its personal property to a public utility. Beginning with tax year 2009 it is considered a "public utility lessor" and must report and pay tax on that property in the same manner as the utility.
Two other groups are named:
- A taxpayer that produces electricity for its own (nonutility) business and sells excess electricity to others is treated as an electric company for property taxation purposes under R.C. 5727.031.
- Owners of tangible personal property leased to a telephone or interexchange telecommunications company should watch for the further updates the notice promises for return years 2009 and 2010.
The lessor treatment applies only to leased property that would otherwise be subject to public utility property tax if the utility owned and used it directly. It does not apply to:
- property leased to a public utility in a sale and leaseback transaction;
- property leased to a railroad, water transportation, telephone or telegraph company.
Public utilities and interexchange telecommunications companies are outside the definition of public utility lessor. The notice does not say who may sign or file for another person.
When to file Personal Property Return (non-public utility) – Summit County, OH
The triggering event is the lease of personal property to a public utility: beginning with tax year 2009, a lessor that is not itself a public utility or an interexchange telecommunications company must report and pay tax on that property in the same manner as the utility. For an electricity producer that sells excess power, the tax is figured on the electricity generated in the preceding year that was sold to other parties. The notice sets no calendar due date of its own. It says further updates will follow on reporting requirements and forms for public utility lessors, so check the Summit County Fiscal Office for the timing that applies to your return.
How to fill out Personal Property Return (non-public utility) – Summit County, OH
Confirm you are a public utility lessor
Read the opening of the notice: you qualify if you are not a public utility or an interexchange telecommunications company and you lease your personal property to a public utility, beginning with tax year 2009.
Check the two exclusions
Set aside property leased in a sale and leaseback transaction and property leased to a railroad, water transportation, telephone or telegraph company; the lessor rule does not cover them.
Test whether the property would be taxable
The rule reaches leased property that would otherwise be subject to public utility property tax if the utility owned and used it directly. List only that property.
Check the electric company rule
If you produce electricity for your own nonutility business and sell excess to others, R.C. 5727.031 treats you as an electric company. Gather the amount of electricity generated in the preceding year that was sold to other parties.
Review the cited Revised Code sections
The notice points to R.C. 5727.01(M) and 5727.06 for public utility lessors. Check them, and watch for the updates on reporting requirements and forms that the Fiscal Office says will follow.
Review and download the completed PDF
Check every entry you made on the PDF, then download or print the completed PDF from FillingPDF and confirm the current filing instructions with the Summit County Fiscal Office.
How to submit Personal Property Return (non-public utility) – Summit County, OH
The Summit County Fiscal Office publishes this document on its forms page at https://fiscaloffice.summitoh.net/forms, listed as Starting in 2009. The notice prints no mailing address, portal or appointment rule, and it says further updates will follow on the reporting requirements and forms public utility lessors are to use. Contact the Fiscal Office for current filing instructions before you send anything. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Treating yourself as a public utility lessor when you are a public utility or an interexchange telecommunications company; the lessor definition excludes both.
- Reporting property leased to a public utility in a sale and leaseback transaction under the lessor rule; the notice excludes it.
- Reporting property leased to a railroad, water transportation, telephone or telegraph company under the lessor rule; the notice excludes it.
- Including leased property that would not be subject to public utility property tax if the utility owned and used it directly.
- Ignoring R.C. 5727.031 when you produce electricity for your own nonutility business and sell the excess; you are treated as an electric company.
- Basing the electric company percentage on current-year output instead of the electricity generated in the preceding year that was sold to other parties.
- Assuming the notice contains the reporting forms or filing steps; it says further updates will follow on requirements and forms.
Frequently asked questions
What is the Personal Property Return (non-public utility)?
It is a Summit County Fiscal Office document, in Ohio, whose PDF is headed Starting in 2009. It explains that from tax year 2009 a non-utility that leases personal property to a public utility is a public utility lessor and reports and pays tax like the utility.
Who counts as a public utility lessor?
Any person or entity that is not a public utility or an interexchange telecommunications company and that leases its personal property to a public utility. The rule applies beginning with tax year 2009 and covers leased property that would be subject to public utility property tax if the utility owned it.
Which leased property is excluded from the lessor rule?
Two kinds: property leased to a public utility in a sale and leaseback transaction, and property leased to a railroad, water transportation, telephone or telegraph company. Everything else the utility would be taxed on if it owned and used it directly is covered.
Does a business that sells excess electricity have to report?
Yes, under R.C. 5727.031. A taxpayer that produces electricity for its own nonutility business and sells the excess to others is treated as an electric company. It reports and pays tax on a percentage of the true value of its eligible equipment, based on electricity generated in the preceding year and sold to others.
Does the notice include the reporting forms for lessors?
No. The notice says further updates will follow on reporting requirements and on the forms public utility lessors are to use, including how to report property leased to a telephone or interexchange telecommunications company for return years 2009 and 2010. Check with the Summit County Fiscal Office.
Can I fill out this form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with the Summit County Fiscal Office, and does not file, send or process the return; you follow the Fiscal Office's channels.
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