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Waverly City council approves ordinance ending credits for taxes paid to other municipalities starting Jan. 1, 2026
Summary
The Village of Waverly approved Ordinance 88-2025 to amend chapter 186 of its codified ordinances, discontinuing municipal income-tax credits for taxes paid to other municipal corporations effective Jan. 1, 2026, and clarifying procedures and refund limitations consistent with Ohio law.
WAVERLY — The Village of Waverly’s council adopted Ordinance 88-2025 on a third reading to end municipal income-tax credits for taxes paid to other municipal corporations beginning Jan. 1, 2026, and to clarify refund procedures and limitations under chapter 186 of the village code.
Angel read the ordinance text on the council floor, which states in part: “No credit shall be provided to such individual payment of a municipal income tax levied on such individual for his or her income assessed by one or more other municipal corporations,” and specifies that credits or refunds for taxes paid to other municipalities will not be available after Jan. 1, 2026. The ordinance amends sections 186.081–186.084, addresses refundable-credit rules for certain deferred compensation plans, and affirms the municipality’s authority to collect taxes paid in error or to recover net differences for tax years before 2026 consistent with Ohio law.
The change will affect residents and nonresidents subject to Waverly’s municipal income tax who previously received credits for taxes paid to other municipalities. The ordinance also sets procedures for claims for refunds or credits for prior tax years and applies a three-year limitation for refunds in specified circumstances.
The motion to adopt the ordinance was recorded and a roll call of the four members present followed. According to the meeting transcript roll call, Councilmembers Glass, Gideon, Wilks and Evans voted in favor. Councilman Brian Blakeman had left the meeting earlier, leaving four members present for this session; the transcript records the council confirmed that a quorum existed with four members present.
The ordinance includes a clause that it shall become effective at the earliest date permitted by law. The council did not include additional implementing rules in the meeting; the ordinance delegates to the municipality’s tax administrator the authority to provide the manner for refund or credit claims for affected tax years.
What happens next: The ordinance’s effective date is governed by statutory notice and publication requirements; residents and payroll administrators should watch for implementing regulations from the village tax administrator and any guidance the village issues on processing refund or credit claims.
