FAQ's for Individuals

What is the City of Louisville’s Income Tax rate and what type of income is taxable?

For many years, Louisville's tax rate has been 2%. Generally, an individual's gross income and a business's net profit are taxable. Click on the following link for a list of taxable/non-taxable income.

Is it possible to file my Louisville Income Tax returns electronically or online?

Unfortunately, not at the present time. Due to Louisville having a reduced tax credit of 60%, up to Louisville’s Tax Rate of 2%, all information must be received through the mail, email, walk-in, and or fax.

I am a Louisville resident and work in an area with no municipal tax and where the tax withheld is lower than Louisville’s 2% tax rate. I am a non-resident and own rental property and or perform business operations in Louisville.

You must file a Declaration of Estimated Income Tax each year, if the estimate of tax that will not be withheld exceeds two-hundred ($200.00) for tax year. One-fourth of the estimate must be paid with the City Income Tax return which is due by April 15th. Subsequent payments are due: June 15th, September 15th, and January 15th of the following year. If you need to increase or decrease your estimate, please contact the tax office as estimates are typically set up with prior year tax information. Unfortunately, we are not privy to current year income. If you believe you should be receiving a quarterly estimate and did not receive one in the mail, contact the Tax Department immediately to be added to the roster. If you own rental income in Louisville or perform business operations in Louisville and estimate your tax owed to Louisville over $200.00, you would be required to be set up on quarterly estimates.

Yes. You may indicate changes on any of the forms mailed, email or fax, changes, and or call our office to discuss.

All individuals UNDER the age of sixteen years of age of exempt from City of Louisville Income Tax and are eligible for a refund of municipal income tax withheld. However, individuals are subject to the tax for the full year in which they become sixteen. There is no upper age limit.

I am retired. My only income is from Social Security, royalties, company pension, interest and dividends. Am I required to file a tax return?

No. You are not required to file an Income Tax return with Louisville, nor are you taxed by Louisville on these types of income. Please complete the exemption certificate with us so that we refrain from mailing a tax return to you in future years. Keep in mind, there are many retirees that still work part-time. If you are in this situation, you are not considered retired and must file a tax return based on your W2 income. If an individual files late, are there penalties, interest and fees? Yes. Interest shall be imposed on all unpaid income tax, unpaid estimated income tax and unpaid employer withholding tax. The interest to be applied each calendar year is the federal short-term rate, rounded to the nearest whole percent, plus 5%. Federal Short-Term Rate (July) found here. Late payment penalty is a one-time 15% penalty of the unpaid balance at the time that the payment is due. Late filing fee is $25.00 per month per tax return (capped at $150.00 per tax for failure to file timely).

Can I receive assistance in preparing my City of Louisville Income Tax Return?

Yes. The Income Tax Department will assist you either by phone, mail, or in person. Our office is open Monday through Friday, 8:30am to 5:00pm. Please feel free to call 330.875.3434 Extension 210 or 207. You can visit us at 215 South Mill Street, Louisville, OH. If visiting in person, please bring a copy of your W2 (s), 1099 (s), Federal Schedules, and Federal 1040. This information will help us assist you in preparing your Louisville tax return properly.

Where can I find a copy of the Louisville Income Tax Ordinance and Rules and Regulations?