Ohio Revised Code Chapter 5709 - Taxable Property - Exemptions

• Section 5709.01 - Taxable Property Entered On General Tax List And Duplicate.
  (A) All real property in this state is subject to taxation, except only such as is expressly exempted therefrom. (B) Except as provided by...
• Section 5709.02 - Taxable Property To Be Entered On Classified Tax List And Duplicate.
  All money, credits, investments, deposits, and other intangible property of persons residing in this state shall be subject to taxation, except as provided in...
• Section 5709.03 - Fixing Situs Of Certain Classes Of Property Within Or Without This State.
  Property of the kinds mentioned in this section, when used in business, shall be considered to arise out of business transacted in a state...
• Section 5709.04 - Exemption Of Intangible Property.
  Money, credits, investments, deposits, and other intangible property belonging, either legally or beneficially, to corporations, trusts, associations, funds, foundations, or community chests, organized and...
• Section 5709.041 - Exemption Of Certain Deposits.
  Deposits to the extent they represent funds required to be collected or withheld as taxes levied upon persons other than the depositor by federal,...
• Section 5709.05 - When Former Public Lands Become Taxable.
  All tracts of land appropriated by congress for the support of schools or for ministerial purposes and sold by and under authority of law,...
• Section 5709.06 - Valuation, Special Assessment, And Issuance Of Notes Relative To Public Land Under Lease Renewable Forever.
  Whenever lands belonging to the state, a municipal corporation, religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or trustees for free...
• Section 5709.07 - Exemption Of Schools, Churches, And Colleges.
  (A) The following property shall be exempt from taxation: (1) Real property used by a school for primary or secondary educational purposes, including only...
• Section 5709.08 - Exemption Of Government And Public Property.
  (A) (1) Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively...
• Section 5709.081 - Exempting Public Recreational Facility Used For Athletic Events.
  (A) Real and tangible personal property owned by a political subdivision that is a public recreational facility for athletic events shall be exempt from...
• Section 5709.082 - Distribution Of Municipal Income Tax Revenues From New Employees At Major League Facilities.
  (A) As used in this section, "new employee" means both of the following: (1) Every person employed in the construction of property exempt from...
• Section 5709.083 - Exemption For Eligible County Projects.
  Real and personal property comprising a project undertaken, financed, operated, or maintained by an eligible county under section 307.695 of the Revised Code is...
• Section 5709.084 - Exemption Of Convention Centers.
  Real and personal property comprising a convention center that is constructed or, in the case of personal property, acquired, after January 1, 2010, are...
• Section 5709.09 - Exemption Of Nature Preserves.
  Real property or any estate, interest, or right therein dedicated in accordance with section 1517.05 of the Revised Code is exempt from taxation. Effective...
• Section 5709.10 - Exemption Of Public Property.
  Market houses and other houses or halls, public squares, or other public grounds of a municipal corporation or township used exclusively for public purposes...
• Section 5709.11 - Exemption Of Municipal Utility Works.
  Works, machinery, pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting...
• Section 5709.111 - Exemption Of Property Used Exclusively In Treatment, Distribution, And Sale Of Water To Consumers.
  All real and personal property belonging to a political subdivision or to a nonprofit corporation as defined in division (C) of section 1702.01 of...
• Section 5709.112 - Exemption Of Tangible Personal Property Used In Oil Or Gas Recovery.
  For tax year 2006 and each tax year thereafter, all tangible personal property used in the recovery of oil or gas, when installed and...
• Section 5709.12 - Exemption Of Property Used For Public Or Charitable Purposes.
  (A) As used in this section, "independent living facilities" means any residential housing facilities and related property that are not a nursing home, residential...
• Section 5709.121 - Exclusive Charitable Or Public Purposes Defined.
  (A) Real property and tangible personal property belonging to a charitable or educational institution or to the state or a political subdivision, shall be...
• Section 5709.13 - Exemption Of Property Used As Children's Homes.
  The net income of any property which is used solely for the support of institutions used exclusively as homes for poor children, the real...
• Section 5709.14 - Exemption Of Graveyards.
  Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company, or corporation with a...
• Section 5709.15 - Exemption Of Veterans Funds And Monuments.
  Funds raised and set apart for the purpose of building monuments to the veterans of this state, and monuments and monumental buildings shall be...
• Section 5709.16 - Exemption Of Monuments And Memorials.
  Lands held and used as the place of interment of a distinguished deceased person and as the place of a monument or memorial to...
• Section 5709.17 - Exemption Of Property Of Memorial Or Cemetery Associations Or Veterans' Organizations.
  The following property shall be exempted from taxation: (A) Real estate held or occupied by an association or corporation, organized or incorporated under the...
• Section 5709.18 - Exemption Of Prehistoric Earthworks Or Historic Buildings.
  Lands on which are situated prehistoric earthworks, or upon which stands an historic building which is preserved in commemoration of historic events in the...
• Section 5709.19 - Deduction For Domestic Animals.
  An individual resident of this state may deduct a sum not exceeding one hundred dollars, from the aggregate listed value of his domestic animals,...
• Section 5709.20 - Air Pollution Control Facility - Noise Pollution Control Facility Definitions.
  As used in sections 5709.20 to 5709.27 of the Revised Code: (A) "Air contaminant" means particulate matter, dust, fumes, gas, mist, smoke, vapor, or...
• Section 5709.201 - Continuation Of Certificates.
  (A) Except as provided in divisions (C)(4)(a) and (c) of section 5709.22 and division (F) of section 5709.25 of the Revised Code, a certificate...
• Section 5709.21 - Air Or Noise Pollution Control Certificate.
  (A) As used in this section: (1) "Exclusive property" means real and personal property that is installed, used, and necessary for the operation of...
• Section 5709.211 - Opinion Of Director Required Before Issuance Of Exempt Facility Certificate.
  (A) Before issuing an exempt facility certificate pursuant to section 5709.21 of the Revised Code, the tax commissioner shall provide a copy of a...
• Section 5709.212 - Fees For Exempt Facility Certificate.
  (A) With every application for an exempt facility certificate filed pursuant to section 5709.21 of the Revised Code, the applicant shall pay a fee...
• Section 5709.22 - Tax Commissioner - Powers And Duties.
  (A) After receiving an opinion from the director of environmental protection or the director of development, the tax commissioner shall promptly ascertain if an...
• Section 5709.23 - County Auditor To Issue Notice Of Application For Certificate To Taxing Authority.
  (A) As soon as is practicable after receiving an application for an exempt facility certificate, the tax commissioner shall provide a copy of the...
• Section 5709.231 - [Repealed].
  Effective Date: 06-26-2003
• Section 5709.24 - Tax Commissioner To Adopt Rules.
  The tax commissioner may adopt rules to administer sections 5709.20 to 5709.27 of the Revised Code. Effective Date: 09-26-2003
• Section 5709.25 - Exemption Of Pollution Control Facilities.
  (A) Whenever an exempt facility certificate is issued, the transfer of tangible personal property to the holder of the certificate, whether such transfer takes...
• Section 5709.26 - Revocation Of Certificate Due To Fraud Or Misrepresentation - Penalties.
  When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section 5709.22 of the Revised Code, all...
• Section 5709.27 - Transfer Of Exemption Certificate.
  In the event of the sale, lease, or other transfer of an exempt facility, not involving a different location or use, the holder of...
• Section 5709.28 - Percentage Of Taxable Value Of Agricultural Security Area Land May Be Exempt.
  As used in this section, "qualifying agricultural real property" means a building, structure, improvement, or fixture that is used exclusively for agricultural purposes, that...
• Section 5709.30 To 5709.37 - [Repealed].
  Effective Date: 06-26-2003
• Section 5709.40 - Declaration That Improvements Constitute Public Purpose - Blighted Areas.
  (A) As used in this section: (1) "Blighted area" and "impacted city" have the same meanings as in section 1728.01 of the Revised Code....
• Section 5709.41 - Declaration That Improvements Constitute Public Purpose.
  (A) As used in this section: (1) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined...
• Section 5709.411 - Declaration That Improvements Constitute Public Purpose - Detached Areas.
  (A) As used in this section, "detached improvement" means an improvement as defined in section 5709.41 of the Revised Code that satisfies all of...
• Section 5709.42 - Annual Service Payments In Lieu Of Taxes.
  (A) A municipal corporation that has declared an improvement to be a public purpose under section 5709.40 or 5709.41 of the Revised Code may...
• Section 5709.43 - Municipal Public Improvement Tax Increment Equivalent Fund - Urban Redevelopment Tax Increment Equivalent Fund.
  (A) A municipal corporation that grants a tax exemption under section 5709.40 of the Revised Code shall establish a municipal public improvement tax increment...
• Section 5709.44 - Foreign Trade Zone Exemption.
  (A) As used in this section: (1) "Tangible personal property" means the personal property of a merchant that is required to be returned on...
• Section 5709.45 To 5709.52 - [Repealed].
  Effective Date: 06-26-2003
• Section 5709.53 - Exemption Of Solar, Wind Or Hydrothermal Energy System And Of Certain Energy Facilities.
  (A) A solar, wind, or hydrothermal energy system on which construction or installation is completed during the period from the effective date of this...
• Section 5709.55 - Grape Products - Personal Property Exemption.
  Personal property used exclusively to transport, store, crush, press, process, ferment, or age grape agricultural products in the production of grape juice or grape...
• Section 5709.61 - Enterprise Zone Definitions.
  As used in sections 5709.61 to 5709.69 of the Revised Code: (A) "Enterprise zone" or "zone" means any of the following: (1) An area...
• Section 5709.62 - Designation Of Enterprise Zones By Municipal Corporations.
  (A) In any municipal corporation that is defined by the United States office of management and budget as a principal city of a metropolitan...
• Section 5709.63 - Designation Of Enterprise Zones By Counties.
  (A) With the consent of the legislative authority of each affected municipal corporation or of a board of township trustees, a board of county...
• Section 5709.631 - Requirements For Agreements.
  Each agreement entered into under sections 5709.62, 5709.63, and 5709.632 of the Revised Code on or after April 1, 1994, shall be in writing...
• Section 5709.632 - Designation Of Enterprise Zones By Central City Of Metropolitan Statistical Area.
  (A) (1) The legislative authority of a municipal corporation defined by the United States office of management and budget as a principal city of...
• Section 5709.633 - Enterprise Relocating From Another Ohio Location.
  (A) (1) Except as otherwise provided in division (B) of this section, no legislative authority or board of county commissioners shall enter into an...
• Section 5709.64 - Applying For Tax Incentive Qualification Certificate.
  (A) If an enterprise has been granted an incentive for the current calendar year under an agreement entered pursuant to section 5709.62, 5709.63, or...
• Section 5709.65 - Entitlement To Tax Incentives.
  (A) An enterprise issued a certificate under section 5709.64 of the Revised Code shall be entitled to the following tax incentives: (1) With the...
• Section 5709.66 - Appying For Employee Tax Credit Certificate.
  (A) If an enterprise has been granted an incentive for the current calendar year under an agreement entered into pursuant to section 5709.62 or...
• Section 5709.67 - Duties Of Director Of Development And Tax Commissioner.
  (A) Except as otherwise provided in sections 5709.61 to 5709.69 of the Revised Code, the director of development shall administer those sections and shall...
• Section 5709.671 - Policy Of Retaining Existing Or Creating New Employment Opportunities.
  By enactment of this act, the General Assembly expresses its policy of encouraging political subdivisions of this state to exercise the authority granted under...
• Section 5709.68 - Report On All Agreements In Effect.
  (A) On or before the thirty-first day of March each year, a municipal corporation or county that has entered into an agreement with an...
• Section 5709.69 - Notice Of Intent To Relocate.
  If an enterprise operating in a county or municipal corporation in this state intends to relocate or relocates part or all of its operations...
• Section 5709.71 - Exemption Of Port Authority Property Leased To Railroad - Annual Payments.
  (A) All real and tangible personal property owned by a port authority created prior to the effective date of this section pursuant to section...
• Section 5709.72 - Exemption For Library Technology Development.
  All tangible and intangible personal property shall be exempt from taxation if the following conditions exist in the year for which exemption is sought:...
• Section 5709.73 - Exemption For Increase In Property Value Due To Public Infrastructure Improvement.
  (A) As used in this section and section 5709.74 of the Revised Code: (1) "Business day" means a day of the week excluding Saturday,...
• Section 5709.74 - Annual Service Payments In Lieu Of Taxes.
  (A) A township that has declared an improvement to be a public purpose under section 5709.73 of the Revised Code may require the owner...
• Section 5709.75 - Township Public Improvement Tax Increment Equivalent Fund.
  (A) Any township that receives service payments in lieu of taxes under section 5709.74 of the Revised Code shall establish a township public improvement...
• Section 5709.76 - Exempting Public Obligations And Purchase Obligations.
  (A) All of the following are exempt from taxes levied by the state and its subdivisions: (1) Public obligations; (2) Interest or interest equivalent...
• Section 5709.77 - County Public Infrastructure Improvement Definitions.
  As used in sections 5709.77 to 5709.81 of the Revised Code: (A) "Business day" means a day of the week excluding Saturday, Sunday, and...
• Section 5709.78 - Exemption For Increase In Property Value Due To County Public Infrastructure Improvement.
  (A) A board of county commissioners may, by resolution, declare improvements to certain parcels of real property located in the unincorporated territory of the...
• Section 5709.79 - Annual Service Payments In Lieu Of Taxes.
  (A) A board of county commissioners that adopts a resolution under section 5709.78 of the Revised Code shall in the resolution require that the...
• Section 5709.80 - Redevelopment Tax Equivalent Fund.
  (A) The board of county commissioners of a county that receives service payments in lieu of taxes under section 5709.79 of the Revised Code...
• Section 5709.81 - County Bonds Or Notes To Finance Public Infrastructure Improvement.
  (A) Upon determination by the board of county commissioners that such an issuance will be in the county's best interest, the board may, in...
• Section 5709.82 - Compensating School District For Revenues Lost Due To Tax Exemptions.
  (A) As used in this section: (1) "New employee" means both of the following: (a) Persons employed in the construction of real property exempted...
• Section 5709.83 - Notifying School District Of Proposed Tax Exemption.
  (A) Except as otherwise provided in division (B) or (C) of this section, prior to taking formal action to adopt or enter into any...
• Section 5709.831 - Reimbursing Local Taxing Authorities.
  (A) As used in this section: (1) "Exempted improvements" means improvements exempted from taxation under section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised...
• Section 5709.832 - Nondiscriminatory Hiring Practices In Operations Of Business Granted Tax Exemption.
  The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or section 3735.67,...
• Section 5709.84 - Exemption For Local Railroad Operation.
  (A) As used in this section: (1) "Local railroad operations" means the provision of railroad service by a qualified railroad company within the territorial...
• Section 5709.85 - Tax Incentive Review Council.
  (A) The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or under...
• Section 5709.86 - Exemption For Abandoned School Property.
  (A) As used in this section: (1) "Abandoned school property" means improvements to a parcel of land, the parcel on which such improvements are...
• Section 5709.87 - Exempting Increase In Assessed Value Of Realty Cleaned Of Contamination.
  (A) As used in this section: (1) "Improvement," "building," "fixture," and "structure" have the same meanings as in section 5701.02 of the Revised Code....
• Section 5709.88 - Tax Incentives To Promote Employment And Improve Economic Climate.
  (A) As used in sections 5709.88 through 5709.883 of the Revised Code: (1) "Enterprise," "expand," "renovate," "project," "project site," "position," "full-time employee," "first used...
• Section 5709.881 - Local Agreements.
  Each agreement entered into under section 5709.88 of the Revised Code shall be in writing and shall include all of the information and statements...
• Section 5709.882 - Report Of Local Agreements.
  (A) On or before the thirty-first day of March each year, a municipal corporation or county that has entered into an agreement with an...
• Section 5709.883 - Tax Incentive Review Council - Cleanup Of Contamination.
  (A) The legislative authority of a county or municipal corporation that grants an exemption from taxation under section 5709.88 of the Revised Code shall...
• Section 5709.91 - Service Payments In Lieu Of Taxes.
  Service payments in lieu of taxes required under sections 725.04, 5709.42, 5709.74, and 5709.79 of the Revised Code, minimum service payment obligations, and service...
• Section 5709.911 - Exemptions.
  (A) (1) A municipal corporation, township, or county that has enacted an ordinance or resolution under section 5709.40, 5709.41, 5709.73, or 5709.78 of the...
• Section 5709.912 - Administrative Rules.
  The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised...
• Section 5709.913 - Increases In Assessed Value Of Real Property Located Within A Municipal Incentive District.
  (A) As used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed,...
• Section 5709.914 - Increases In Assessed Value Of Real Property Located Within A County Incentive District.
  (A) As used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed,...
• Section 5709.92 - Ranking Of School Districts By Capacity.
  (A) As used in this section: (1) "School district" means a city, local, or exempted village school district. (2) "Joint vocational school district" means...
• Section 5709.93 - Computation Of Payments For Operating Fixed-rate Levy Losses Of Local Taxing Units And Public Libraries.
  (A) As used in this section: (1) "Taxes charged and payable" means taxes charged and payable after the reduction required by section 319.301 of...

Last modified: October 10, 2016