Taxes

Local Income Taxes

The Village of Moreland Hills taxes all earned income of residents who are 18 years of age or older. The earned income of residents is taxable regardless of where they actually worked, including overseas.

Earned income includes income from wages, salaries, bonuses, commissions, fees, tips, the net profits from business, professions and partnerships, winnings from lottery and gambling, and the net profits from rental property if the gross monthly rental exceeds $250 per month.

Other facts about Local Income Tax

The tax is collected by the Regional Income Tax Agency (R.I.T.A). if you need tax forms or have questions about your city income tax, please call R.I.T.A. at (440) 526-0900 or refer to their website at www.ritaohio.com.

Tax Rates and Credits

• The current income tax rate in Moreland Hills is 1% of earned gross income. This rate has not changed since December 1971 when it was first instituted.
• The Village does not issue any tax credits for taxes paid to other communities.

To view the tax ordinances of the Village please visit the Codified Ordinances section of our website.

Estate Taxes

The County Auditor acts as an agent for the Ohio Tax Commissioner and is responsible for processing the Estate tax returns of decedents who resided in Cuyahoga County.

The monies collected from the estate tax are distributed by law as follows:

• 36% to the State of Ohio and 64% to the taxing district (City, Township or Village) in which the decedent had resided and/or owned real property
• For dates of death on or after January 1, 2001, the distribution is 70% to the municipality and 30% to the State of Ohio.
• For dates of death after January 1, 2002, the distribution is 80% to the municipality and 20% to the State of Ohio.

In Ohio, an Estate Tax return is filed within nine months of a person’s date of death. The tax due is based on the net value of the decedent’s estate. The net estate is gross estate value minus the debts and administration expenses of the estate. The gross estate is made up of all assets, such as real estate, bank accounts, stocks, bonds, personal property, and such. The debts and administration expenses are made up of funeral costs, attorney and executor fees, outstanding bills in the name of the decedent, and such. Ohio permits all marital property to pass to the surviving spouse without any estate taxation.

Real Property Taxes

All Real Property taxes are based on the assessed or taxable value of land and buildings. The taxable value is 35% of market value. Cuyahoga County sends out a property tax bill semi- annually, the first one in December and the second in June each year.

The current effective tax rate (millage) is 66.77 mills for the Moreland Hills/Orange School district and 74.43 mills for the Moreland Hills/Chagrin Falls School district. One Mill is equal to one dollar per thousand dollars of the assessed value of the property.

Tax as a percentage of Market: The Tax as a percentage of market is a simple percentage used to estimate total property taxes for a property. Multiply the market value of the property by the percentage listed for your taxing district.

Moreland Hills/Orange – 2.05%
Moreland Hills/Chagrin Falls – 2.28%

Additional factors affecting your tax bill:

• Special Assessments – charges by your city or county to cover the cost of improvements or services.
• Homestead Exemption – a reduction in property taxes available to senior citizens and disabled homeowners with limited incomes. For more information regarding the Homestead Exemption call the County at 216-443-7050

Moreland Hills/Orange

Parcel Range: Begins with: 911-01-001 and ends with: 912-99-999
Full Voted 2007 Tax Rate: 113.90 mills
Residential Tax Rates – Annual tax as a percent of market value: 2.04%
Commercial – Annual tax as a percent of market value: 2.56% 
Industrial Tax Rates – Annual tax as a percent of market value: 2.56%

Moreland Hills/Chagrin Falls

Parcel Range: Begins with: 913-01-001 and ends with: 920-99-999
Full Voted 2007 Tax Rate: 136.50 mills
Residential Tax Rates – Annual tax as a percent of market value: 2.28%
Commercial Tax Rates – Annual tax as a percent of market value: 2.85%
Industrial Tax Rates – Annual tax as a percent of market value: 2.85%

Levies Effective This Year – Health & Welfare, Library

Cost of New Levies as a Percent of Market Value:

• School levies - 0.000%
• City levies - 0.0000%
• County levies - 0.0240%
• Library levy - 0.02120%
• Total cost of new levies as a % of market value - 0.2417%