A judgment lien attaches to a taxpayer's property when the State of Ohio obtains a judgment in the Common Pleas Court of the county in which the taxpayer resides. The lien may attach to real property (land and any home the taxpayer owns), personal wages, and bank accounts.

Pursuant to Ohio Revised Code 5747.13(C) — After an assessment becomes final, if any portion remains unpaid, including accrued interest, a certified copy of the tax commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county where the employer's, taxpayer's, or qualifying entity's place of business is located, or the county in which the party assessed resides.

Pursuant to Ohio Revised Code 131.02(C) — "The attorney general shall collect the claim or secure a judgment and issue an execution for its collection." If you have received a "Release & Satisfaction of Judgment," this means you have satisfied the judgment obtained by the State of Ohio. You should file this release with the County Clerk of Courts in the county where the lien was originally obtained. To find your County Clerk of Courts, click here.

Not necessarily. Each individual tax period (year, month, or other interval — depending on the tax type) has a separate judgment. For example, if you owe for tax years 2015, 2016, and 2017, you may have three different judgments. Receiving one Release & Satisfaction of Judgment does not necessarily mean you are completely paid in full.

To verify, log in to your Ohio tax account to see if you have other balances due. You can also check your County's Common Pleas Clerk of Courts for other judgments by finding your county's online docket.

The fastest way to get a lien release is to pay off the debt using a credit or debit card. Releases are issued within three business days from the Attorney General's Office and can only be sent by mail.

If payment is made by ACH (routing and account number), it can take up to 30 days to receive a release of lien.

Note: When there is a transfer of property (sale), a payoff request must be sent to the Payoff Desk of the Attorney General's Office by the title company or lender — our office cannot provide payoff requests directly. To obtain a payoff request, click here.

Lottery winnings and casino jackpots are subject to intercept by the State of Ohio for delinquent tax obligations. Once seized, these funds are applied directly to your outstanding balance. Our office does not control the offset program and cannot release funds that have been intercepted. For Ohio Lottery Commission offset questions, please visit our Resources page.

Yes. A payment plan does not stop your refund from being seized. Our office has no control over refund offsets. Additionally, offset payments do not advance your next payment due date on your plan.

Yes. All debts certified to the Attorney General's Office are subject to interest at a rate set by Ohio Revised Code 5703.47.

The current interest rate as prescribed by Ohio Revised Code 5703.47 is 8% per annum.

Failure to file your Ohio IT 1040 and/or pay the tax due may result in the following:

• The interest rate on any unpaid tax due is set annually.
• Late payment penalty is double the interest rate.
• Late filing penalty is the greater of 5% of the tax due or $50.00 for each month the return is late, up to a maximum of 50% of the tax due or $500 — even if the late-filed return results in a refund.

Sales & Use Tax penalties are set by Ohio Revised Codes §§ 5703.261, 5739.12, 5739.13, 5739.132, 5739.133, 5739.15, 5739.33, 5741.11, 5741.12, 5741.13, 5741.14, 5740.07, and 5741.25.

No. You must pay off the entire balance of the garnishment order to have the garnishment released. If you need assistance making payment in full, click here to learn about AfterPay — an interest-free option that may help.

On a weekly basis, the garnishment cannot exceed the lesser of:

• 25% of your disposable earnings for that week, or
• The amount by which your disposable earnings exceed 30 times the federal minimum hourly wage.

Under Ohio law, "disposable earnings" are those remaining after legally required deductions. Ohio Rev. Code Ann. § 2329.66(A)(13) Ohio Rev. Code Ann. § 2329.66(C)(1)

Your employer was simultaneously served with an order to begin withholding wages. That order directs your employer to commence garnishment beginning with your next payday. We recommend contacting your payroll or HR department directly to confirm when the first withholding will take effect.

Garnishment funds must pass through several stages before being applied to your account: your employer remits the withheld funds to the court; our office then files a motion for distribution; the judge signs the disbursement order; the Clerk of Courts transmits the funds to our office; and finally, our office forwards the funds to the State for payment application. This multi-step process typically takes several weeks from the date of withholding.

Due to the multi-step process by which garnishment funds are transmitted from your employer to the court, then to our office, and finally to the State, the balance reflected in our system may lag behind actual payments. For the most current withholding amount, please contact your employer or payroll department directly.

Once all garnishment funds are received from the court and all offsets are applied to your account, your account may be overpaid. You should expect to receive a refund of any overpayment within 4–6 weeks.

The best way to prove residency is to provide the state income tax return for the state you lived in for the tax year in question, including your W-2(s).

If you lived in a state with no state income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, or Wyoming), you will need to provide:

• Utility statements for the entire year (January 1 – December 31), or
• A lease agreement (without gaps in months) indicating your state of residence.

Submit documents by emailing documents@ohiospecialcounsel.com — include your account number in the subject line. Or use the Non-Resident Assessment Review form.

Ohio maintains a separate state income tax that is entirely independent of your federal return. Residing in Ohio and earning income within the state creates an obligation to file an Ohio State Income Tax Return, regardless of your federal filing result. A federal refund or zero federal balance has no bearing on your Ohio state tax liability.

Ohio tax forms can be found on the Ohio Department of Taxation website.

The State of Ohio does not apportion joint tax debt between parties. These obligations carry joint and several liability, meaning each party is individually responsible for the full amount. Any private arrangement between you and your former spouse is solely between those parties and does not affect or modify your obligation to the State.

Pursuant to Ohio Revised Code 131.02(F)(2), the Attorney General has 40 years from the date a claim is certified to the Attorney General's Office to pursue collection. There is no standard statute of limitations that would bar collection of these debts.

In addition to the 40-year collection period described above, locating and verifying a debtor's employment or financial account information can take considerable time. If you are being garnished for an older debt, it is most likely because our office or an agent of the Attorney General's Office has only recently been able to confirm your current employer or financial institution.