FAQs

Liens/Lien Release Issues/Questions

What is a judgment lien?

I didn’t get my “day in court” how can I have a judgment issued against me?

I Received a “Release & Satisfaction of Judgment. What does this mean?

What is the fastest way to get a lien release.

I am trying to sell my home and I have tax liens, what is the quickest way for me to get a lien release?

A judgment lien attaches to a taxpayer’s real property when the state of Ohio obtains a judgment against a taxpayer in the Common Pleas Court where the taxpayer resides. Real property includes and land/home that the judgment debtor may own, personal wages and bank accounts.

Pursuant to Ohio Revised Code 5747.13(C) - After an assessment becomes final, if any portion of the assessment 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 in which 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 that you have satisfied/paid the judgment that was obtained by the state of Ohio. You should file this release with the County Clerk of Courts office where the lien was obtained. To find the contact information for the County Clerk of Courts for your County, please CLICK HERE.

Currently 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 (using a routing an account number), it can take up to 30 days to receive a release of lien. Payment can be by clicking here

The Attorney General’s Office requires that, whenever there is a transfer of property (sale), a payoff request should be sent to the Payoff Desk of the Attorney General’s Office by the title company or lender. Our office cannot provide payoff requests when there is a transfer of property. To obtain a payoff request, CLICK HERE

I Received a “Release & Satisfaction of Judgment. Does this mean I don’t owe anymore money?

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, 2017 - you may have three different judgments. Receiving one Release & Satisfaction of Judgment, DOES NOT necessarily mean that you are completely paid in full.

To verify this information, you should login to your account by CLICKING HERE to see if you have other balances due.

Additionally, you can check your County’s Common Pleas Clerk of Courts to see other judgments that you may have issued against you by CLICKING HERE to find your County’s online docket.

Offset Questions

I recently had a winning lottery ticket or I won a jackpot at the casino and was told that it was being seized for delinquent taxes owed. Can I get this money?

If I am on a payment plan, will my income tax refund be held up or taken?

Interest Questions

• Am I charged interest on my balance(s) due?

  • Yes, all debts certified to the Attorney General’s Office and placed with our office for collections are subject to interest at a rate as set by Ohio Revised Code 5703.47.

• What is the current interest rate for Ohio Department of Taxation debts?

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

Taxation Penalty Questions

• Personal Income Tax Penalties

  • Failure to file your Ohio IT 1040 and/or pay the tax due may result in further collection action that may subject you to substantial interest and penalties as prescribed by Ohio law:

    • 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 Tax Income Tax Penalties

  • 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, 5741.25

Wage Garnishment Questions

My wages are currently being garnished, can I setup a payment plan to stop the garnishment?

• No, you will need to pay off the entire balance of the garnishment order in order to have the garnishment released. If you need assistance with making payment in full to dismiss your garnishment, please CLICK HERE.

• How much of my wages will be garnished?

  • On a weekly basis, the garnishment can't exceed the lesser of:

    • 25% of your disposable earnings for that week, or

    • the amount by which your disposable earnings for that week surpasses 30 times the federal minimum hourly wage. (Ohio Rev. Code Ann. § 2329.66(A)(13).) (Under Ohio law, "disposable earnings" are those left after legally required deductions. (Ohio Rev. Code Ann. § 2329.66(C)(1).)

• I was served with an order for my wages to be garnished. When will my wages start to be garnished?

  • Your employer was also served with an order to begin garnishing your wages. That order tells your employer to begin garnishing your wages at your next pay day. It is recommended that you contact your payroll or HR Department to determine when the first withholding will be.

• Why is it taking so long for my account balance to reflect payments garnishment funds that were held from my paycheck?

  • Sometimes it takes a few weeks from the day your wages are garnished to be applied to your account. Your employer or payroll company has to send the funds to the court. Once the funds are received by the court, our office has to file a motion with the court and ask the court to distribute the funds. Once the judges signs off on the disbursement order, the Clerk of Courts then sends the funds to Special Counsel Andy Bowers’ office. Once our office receives the funds, we then have to send the funds to the state for payment application.

• My wages are being garnished and my taxes refund was held/offset. When will I receive the overpayment?

  • Once all funds are received from the court AND the offsets are applied to your account, your account will likely be overpaid. You should expect to receive a refund of the overpayment within 4-6 weeks.

Residency Issues/ Questions

I have been told that I need to show residency information for a particular tax year. What information can I show to prove where I lived?

The best way to show this information is to provide the state’s tax return for the state that you lived in for the tax year in question. For example, if you lived in Kentucky, you would want to provide the Kentucky state income tax return & INCLUDE YOUR W2(s). Alternatively, if you lived in a state that does not have a state income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming) you will need to show Utility Statements (for the ENTIRE YEAR - Jan 1 through Dec 31) for the year in question. Additionally, you can provide a lease agreement (without gaps in months) indicating your state of residence.

These documents can be submitted to our office by emailing documents@andybowerslaw.com - please include your account number in the subject line.

• I have my Federal Return and it shows that I didn’t owe. Why are you contacting me?

  • Ohio has a separate STATE income tax. If you resided in Ohio and earned income in the state of Ohio, you are required to file a State Income Tax Return.

• Where can I find blank copies of Ohio’s Income Tax Returns?

  • Tax forms can be found by clicking here

• It has been over 7 years, why am I still being contacted after so long?

  • Pursuant to Ohio Revised Code 131.02(F)(2) - the Attorney General has 40 years from the date a claim is turned over to the Attorney General for collections to collect.

• Why are you garnishing my bank account/wages after so many years?

  • Along with the above, it is sometimes difficult and can take years before our office or an agent of the Attorney General’s Office is able to verify your employment and/or financial institutions for which you may hold funds. If you are now being garnished for an older debt, this is likely the reason.