If you live in or work in North Ridgeville, you owe the city’s municipal income tax, administered by the Regional Income Tax Agency (RITA), with annual returns for the 2025 tax year due April 15, 2026.1Regional Income Tax Agency. Tax Year 2025 Filing Season is Now Open The rate itself is in an unsettled spot right now, so the single most useful step before you file is to confirm the rate RITA has on record for your tax year.
The Current Rate Is Unsettled
North Ridgeville historically charged 1% with a resident credit of just 0.1% for taxes paid to other cities.2City of North Ridgeville. Tax Information In 2025 the city adopted Ordinance 2025-114, which sets the rate at 1.75% effective January 1, 2026 on all taxable income earned by residents or earned within the city by non-residents.3City of North Ridgeville. Ordinance 2025-114 That same November, voters rejected Issue 8, a ballot measure proposing the same increase from 1% to 1.75%.
The ordinance and the ballot defeat point in opposite directions, and the practical rate for a given return depends on which prevails. RITA’s municipality page for North Ridgeville currently lists a credit limit of 1.0%, which is the credit figure tied to the 1.75% ordinance package.4Regional Income Tax Agency. North Ridgeville Municipality Page Call RITA or the city before you file and confirm the rate in effect for the year you’re reporting.
Who Has to File
Every North Ridgeville resident aged 18 or older has to file a municipal income tax return each year, even if nothing is owed and even if an employer already withheld the full amount.5Regional Income Tax Agency. Do I Need To File Non-residents owe tax only on income physically earned inside city limits, such as wages from a job located in North Ridgeville. Withholding by your employer doesn’t satisfy the filing requirement; you still file to reconcile what was withheld against what you actually owe.
Declaration of Exemption
Some residents can file a short Declaration of Exemption instead of the full Form 37. You qualify if any of the following was true for the entire tax year:6Regional Income Tax Agency. Declaration of Exemption
- You had no municipal taxable income at all (no W-2 wages, self-employment, rental, or other taxable earnings).
- Your only W-2 income was active military pay and allowances. Civilian employees of the armed forces don’t qualify.
- You were retired the entire year with no W-2 wages, self-employment or consulting income, rental income, or gambling winnings.
- You lived outside the city all year and earned no self-employment or rental income inside it.
If you file jointly and only one spouse qualifies, the exempt spouse files the declaration while the other files Form 37.
What’s Taxable and What Isn’t
The tax applies to wages, salaries, commissions, bonuses, and tips reported on your W-2.7Regional Income Tax Agency (RITA). North Ridgeville Codified Ordinances Title Four – Taxation If you’re self-employed or own rental property, your net profit is taxable, calculated the same way you report it federally.
Several income categories are not taxed by the city:
- Social Security and disability benefits
- Qualified pension and retirement income
- Active-duty military pay
- Interest and dividend income
A retiree whose only income is Social Security and a pension generally owes nothing and can file the Declaration of Exemption rather than a full return.
Ohio school district income tax is a separate system entirely. Over 200 Ohio districts levy their own income tax, filed through the Ohio Department of Taxation, and paying it gives you no credit against your North Ridgeville tax (or the reverse).8Ohio Department of Taxation. School District Income Tax
Credit for Taxes Paid to Another City
If you live in North Ridgeville but work in another Ohio city that also levies a municipal tax, the city gives you a credit for part of what you pay to the work city. It softens the overlap without eliminating it.
Under the old 1% rate the credit was capped at 0.1%, which made almost no difference.2City of North Ridgeville. Tax Information Ordinance 2025-114 raised the credit cap to 1.0% alongside the move to 1.75%,3City of North Ridgeville. Ordinance 2025-114 and RITA’s page for the city currently reflects that 1.0% credit.4Regional Income Tax Agency. North Ridgeville Municipality Page
Here’s how it works at the 1.75% rate with a 1.0% credit cap. Work in a city that charges 2%, and you can apply up to 1.0% against your North Ridgeville liability, leaving 0.75% owed to North Ridgeville on top of the 2% paid to the work city. Work in a city that charges 0.5%, and you credit that 0.5% and owe 1.25% to North Ridgeville. The credit never exceeds the 1.0% cap, so under the 1.75% rate every resident owes at least 0.75% to North Ridgeville.
Quarterly Estimated Payments
If you expect to owe $200 or more after withholding and credits, Ohio law requires quarterly estimated payments during the year.9Ohio Legislative Service Commission. Ohio Revised Code 718.08 This usually catches self-employed residents, landlords, and anyone whose employer doesn’t withhold North Ridgeville tax.10Regional Income Tax Agency. Estimated Tax Payment FAQ
The 2026 installment due dates are:
- First quarter: April 15, 2026
- Second quarter: June 15, 2026
- Third quarter: September 15, 2026
- Fourth quarter: January 15, 2027
A due date that falls on a weekend or holiday rolls to the next business day. You can pay through RITA’s online portal or mail a check with Form 32 EST-EXT.11Regional Income Tax Agency. Individuals – Form and Instructions Underpayment triggers a 15% penalty on the shortfall plus interest at 9% annually for 2026.12Regional Income Tax Agency. Penalty and Interest Rates
How to File and Pay
Individuals file RITA’s Form 37.11Regional Income Tax Agency. Individuals – Form and Instructions Pull together your W-2s from every employer, any 1099-NEC or 1099-MISC forms, and federal Schedules C, E, or F if you have business, rental, or farm income. Form 37 asks you to list each employer separately, with the city where the work was performed and the municipal tax withheld.
RITA offers free electronic filing through its FastFile and MyAccount tools, which run the return as a question-and-answer walkthrough and confirm receipt immediately.13Regional Income Tax Agency. 2024 Form 37 Instructions A paper Form 37 can be downloaded, completed, and mailed to RITA’s processing center instead.
Need more time? Form 32 EST-EXT serves as both an estimated payment voucher and an extension request. An extension gives you more time to file but not more time to pay, so estimate what you owe and send payment by April 15 to keep penalties and interest from accruing.
RITA accepts payments through MyAccount by checking or savings account draft, or by Visa, Mastercard, or Discover.14Regional Income Tax Agency. Individual – Payment Options If you file on paper, include a check or money order.
Penalties and Interest
Two separate consequences hit for non-compliance. A 15% penalty applies one time to any tax amount not paid when due, including underpaid estimates. Unpaid balances then accrue interest at 9% annually for the 2026 calendar year, with the rate reset each year based on the federal short-term rate plus five percentage points.12Regional Income Tax Agency. Penalty and Interest Rates
Late filing carries its own penalty. Under provisions adopted in 2016, RITA can charge $25 per month for up to six months, capping at $150, and it applies whether or not any tax is owed. File on time even when your balance is zero.
Claiming a Refund
If too much municipal tax was withheld, use RITA’s Form 10A to claim it back. Typical reasons include an employer withholding at the wrong city’s rate, withholding more than the municipality required, or your working part of the year outside the city for which tax was withheld.15Regional Income Tax Agency (RITA). Application for Municipal Income Tax Refund
Most refund claims need your employer to sign a certification section confirming the over-withholding and that no direct refund was issued to you. Attach a copy of your W-2. If the refund rests on days worked outside the city, include a detailed day-by-day log and the calculation worksheet in the Form 10A packet. Claims based on unreimbursed business expenses are the main situation where the employer certification isn’t required.