Income Tax

Latisha Stupka

The Village Tax Administrator is appointed by the Mayor and approved by Village Council. This individual is responsible for the collection of all village income tax.

The Village of Middlefield has a 1% Village Income Tax through 12/31/2018, one of the lowest rates in Geauga County, in effect since 1978. Beginning 1/1/2019 the Village Income Tax rate will be 1.25%. Those subject to the Village Income Tax include residents 18 years of age or older having taxable income and businesses (including their employees) within the Village. New residents and businesses should register at the Municipal Center with the Village Tax Administrator.

All taxpayers who are subject to pay Municipal Income Tax to the Village of Middlefield, Ohio will submit all Municipal Tax forms and payments to the Village of Middlefield, 14860 N. State Ave., Middlefield, Oh 44062. Any questions or concerns regarding your Municipal Tax obligations can be discussed by calling 440.632.5248 or via email at The Municipal Tax Office is open Monday-Friday 8:00 am – 5:00 pm.

The purpose of the Village of Middlefield’s income tax is to fund general municipal operations; equipment maintenance; extension, enlargement and improvement of municipal services and facilities; and capital improvements. This tax is levied on all salaries, wages, commissions, and other compensation earned by residents, businesses, and non-residents for work done or services performed in the municipality. No deductions are allowed.

The Village now accepts all major credit and debit cards for all of your village payments, including income tax.

Middlefield Income Tax Forms

Other Tax Forms

Income Tax Reports

Annual Interest Rate per (HB5)

  • 2016 Tax Year- 5.0% per annum .42% per month
  • 2017 Tax Year- 6.0% per annum .50% per month
  • 2018 Tax Year- 6.0% per annum .50% per month
  • 2019 Tax Year- 7.0% per annum .583% per month
  • 2020 Tax Year – 7.0% per annum .583% per month
  • Penalties and interest changes 2016-2018 (PDF)