Short answer
Canton tax deadlines run on four separate clocks. The IRS gives 30 days to request a Collection Due Process hearing under 26 U.S.C. § 6330; Ohio gives 60 days to petition an assessment under ORC 5747.13; Canton allows 60 days to appeal under ORC 718.11; Stark County valuation complaints close March 31.
A single household at a Canton address can have an IRS notice, an Ohio assessment, a letter from the Income Tax Department at 424 Market Ave N and a Stark County Treasurer bill open at the same time. Each comes from a different office, each sets its own deadline, and none of them waits for the others. This page lines up the clocks by what each one is counting from.
The short clocks: days, not months
The fastest deadlines are attached to money already being taken. They are the ones to read first.
| Clock | Counts from | Length | Layer | Authority |
|---|---|---|---|---|
| Return the Statement of Dependents to the employer | Wage levy received by employer | 3 days | IRS | Publication 1494; IRS wage levy page |
| Bank holds levied funds before paying the IRS | Bank served with the levy | 21 days | IRS | 26 U.S.C. § 6332(c) |
| Respond to a Stark County foreclosure complaint | Service of the complaint | 28 days | County | Stark County Treasurer |
| Collection Due Process hearing after a final levy notice | Date of LT11 / Letter 1058 | 30 days | IRS | 26 U.S.C. § 6330 |
| Collection Due Process hearing after a lien filing | Letter 3172 | 30 days | IRS | 26 U.S.C. § 6320; IRS CDP FAQs |
| Ohio court garnishment: demand for payment before the order | Demand served | 15–45 days | Private creditor | ORC 2716.02 |
Day 30, 60, 90: the appeal windows
The 60-day windows are the ones most often missed, because they start when a notice is served or received, not when it is opened.
| By day | IRS | State of Ohio | City of Canton |
|---|---|---|---|
| 30 | Request a CDP hearing (Form 12153) after LT11/1058 or Letter 3172 | — | — |
| 60 | — | Pay the assessment in full, or file a signed petition for reassessment (ORC 5747.13); 60 days again to appeal a final determination to the Board of Tax Appeals (ORC 5717.02) | Appeal the assessment to the local board of tax review (ORC 718.11); the board then schedules a hearing within 60 days |
| 90 | — | — | Board decision due within 90 days after its final hearing (ORC 718.11) |
A CP2000 is different: it is a proposal, not a bill, and the reply date is printed on the notice. An extension can be requested. Ignoring it leads to a bill and, later, to the levy clocks above.
The yearly calendar for Canton filers
| Date | What is due | Authority |
|---|---|---|
| January 15 | Fourth Canton estimated payment (22.5% of declared tax) | City of Canton General Information |
| March 31 | Board of revision valuation complaint for the prior tax year | ORC 5715.19 |
| April 15 | Canton return for 2025 and first estimated payment; the extension follows federal Form 4868, and an extension to file is not an extension to pay | City of Canton General Information |
| June 15 | Second Canton estimated payment | City of Canton General Information |
| September 15 | Third Canton estimated payment | City of Canton General Information |
| 20th of each month | Installment due on a Stark County delinquent-tax contract | Stark County Treasurer |
| First Tuesday of each month | Stark County Sheriff tax-foreclosure sales | Stark County Sheriff |
The long clocks: years
- 10 years — the IRS generally has ten years after assessment to collect (26 U.S.C. § 6502). Payment-plan and offer requests pause that clock while pending.
- 2 years — innocent spouse relief is generally requested within two years of receiving an IRS notice of audit or taxes due because of the error (26 U.S.C. § 6015; IRS innocent spouse page).
- 1.5 years — a Stark County property-tax account delinquent that long can be referred to the Prosecuting Attorney for foreclosure, and the sale is advertised three consecutive weeks first (Stark County Treasurer).
Illustration: one Canton household, four clocks
Illustration built on the statutes above (ORC 5747.13, 718.11, 26 U.S.C. § 6330), not a client story. A North Canton factory worker living in Canton receives, in the same month, an IRS LT11, an Ohio assessment for a year with a missed W-2, and a Canton letter about credits that fell short. Read in deadline order: the IRS hearing request is due first (day 30); the Ohio petition and the Canton board-of-review appeal both close on day 60, counted from different service dates; and if the property tax is also behind, the Stark County contract installment is due on the 20th regardless. Paying the loudest letter first can let a quieter 60-day window close.
Which letter is which: the IRS letter decoder. State and city detail (ORC 5747.13 and 718.11): Ohio tax debt and Canton city income tax.
A clock is already running? The first call is free, and you get a real professional to help you instead of a national call center.
Call (330) 457-6198Questions people in Canton ask
Which tax deadline in Canton is the shortest?
The three-day window to return the Statement of Dependents and Filing Status to an employer after an IRS wage levy. Without it, the exempt amount defaults to married filing separately with no dependents, the smallest exemption (Publication 1494).
Does missing the IRS 30-day hearing deadline end all appeal rights?
Not entirely. The Collection Due Process window is 30 days from the final notice. The same IRS form, Form 12153, is titled Request for a Collection Due Process or Equivalent Hearing, and payment plans and other collection alternatives can still be raised with the IRS after the window (IRS CDP FAQs; Publication 1660).
Is there one deadline that covers IRS, Ohio and Canton together?
No. The IRS, the Ohio Department of Taxation, the Canton Income Tax Department and the Stark County Treasurer each run separate clocks. A payment plan with one does not stop the others, which is why the calendar below lists them side by side.
When are Canton estimated payments due?
April 15, June 15, September 15 and January 15, each 22.5% of the declared tax. Estimates are required when the city tax not covered by withholding or credits is more than $200 (City of Canton 2025 General Information).
What is the deadline to challenge a Stark County property value?
March 31 of the year after the tax year, filed with the county auditor for the board of revision (ORC 5715.19).
Back to the start: all three Canton tax layers at a glance.
Sources
Every fact on this page comes from these official pages, read on the date shown. Tax-law facts are re-checked at least every 90 days and local office facts every 180 days.
- 26 U.S.C. § 6330 Notice and opportunity for hearing before levy — Cornell LII. Accessed October 10, 2026.
- 26 U.S.C. § 6320 Notice and opportunity for hearing upon filing of lien — Cornell LII. Accessed October 10, 2026.
- Collection Due Process (CDP) FAQs — IRS Independent Office of Appeals. Accessed October 10, 2026.
- 26 U.S.C. § 6332 Surrender of property subject to levy — Cornell LII. Accessed October 10, 2026.
- Information about wage levies — IRS. Accessed October 10, 2026.
- Understanding your CP2000 notice — IRS. Accessed October 12, 2026.
- 26 U.S.C. § 6015 Relief from joint and several liability on joint return — Cornell LII. Accessed October 10, 2026.
- Innocent spouse relief — IRS. Accessed October 10, 2026.
- 26 U.S.C. § 6502 Collection after assessment — Cornell LII. Accessed October 10, 2026.
- Assessments FAQ — Ohio Department of Taxation. Accessed October 10, 2026.
- ORC 5747.13 — Assessments and petitions for reassessment — Ohio Revised Code (LSC). Accessed October 12, 2026.
- ORC 5717.02 — Appeals to the Board of Tax Appeals — Ohio Revised Code (LSC). Accessed October 12, 2026.
- ORC 718.11 — Local board of tax review — Ohio Revised Code (LSC). Accessed October 12, 2026.
- 2025 General Information (PDF) — City of Canton Income Tax Department. Accessed October 10, 2026.
- Delinquent Tax and Tax Foreclosures — Stark County Treasurer. Accessed October 10, 2026.
- ORC 5715.19 — Complaints against valuation — Ohio Revised Code (LSC). Accessed October 12, 2026.
- ORC 2716.02 — Demand for payment before garnishment of earnings — Ohio Revised Code (LSC). Accessed October 12, 2026.
- Delinquent Tax and Tax Lien Sales — Stark County Sheriff. Accessed October 12, 2026.