Effective: July 1, 1997 Latest Legislation: Senate Bill 162 – 121st General Assembly (A) All real property in this state is subject to taxation, except only such as is expressly exempted therefrom. (B) Except as provided by division (C) of this section or otherwise expressly exempted from taxation: (1) All personal property located and used […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly All money, credits, investments, deposits, and other intangible property of persons residing in this state shall be subject to taxation, except as provided in this section or as otherwise provided or exempted in Title LVII of the Revised Code, but the good […]
Effective: October 1, 1953 Latest Legislation: Senate Bill 361 – 100th General Assembly Property of the kinds mentioned in this section, when used in business, shall be considered to arise out of business transacted in a state other than that in which the owner resides, under the circumstances following: (A) Accounts receivable resulting from the […]
Effective: May 31, 1968 Latest Legislation: Senate Bill 207 – 107th General Assembly Money, credits, investments, deposits, and other intangible property belonging, either legally or beneficially, to corporations, trusts, associations, funds, foundations, or community chests, organized and operated exclusively for religious, charitable, scientific, literary, health, hospital, educational, or public purposes, exclusively for the prevention of […]
Effective: September 29, 1955 Latest Legislation: Senate Bill 374 – 101st General Assembly Deposits to the extent they represent funds required to be collected or withheld as taxes levied upon persons other than the depositor by federal, state or local governmental authority, and deposits not used in business to the extent they represent funds belonging […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly All tracts of land appropriated by congress for the support of schools or for ministerial purposes and sold by and under authority of law, and all lands which are sold by the United States shall be subject to taxation, immediately after such […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly Whenever lands belonging to the state, a municipal corporation, religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or trustees for free education only, or held by the state in trust, are held under a lease for a term of […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A) The following property shall be exempt from taxation: (1) Real property used by a school for primary or secondary educational purposes, including only so much of the land as is necessary for the proper occupancy, use, and enjoyment of such real […]
Effective: March 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly (A)(1) Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively for a public purpose, shall be exempt from taxation. (2) For purposes of division (A)(1) of this section, real […]
Effective: September 15, 2011 Latest Legislation: Senate Bill 71 – 129th General Assembly (A) Real and tangible personal property owned by a political subdivision that is a public recreational facility for athletic events shall be exempt from taxation if all of the following apply: (1) The property is controlled and managed by a political subdivision […]
Effective: March 2, 1992 Latest Legislation: House Bill 228 – 119th General Assembly (A) As used in this section, “new employee” means both of the following: (1) Every person employed in the construction of property exempt from taxation under division (C)(1) of section 5709.081 of the Revised Code; (2) A person to whom division (A)(1) […]
Effective: December 28, 2006 Latest Legislation: House Bill 699 – 126th General Assembly 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 exempt from taxation so long as the project remains owned by the eligible county. As used in this […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly Real and personal property comprising a convention center that is constructed or, in the case of personal property, acquired, after January 1, 2010, are exempt from taxation if the convention center is located in a county having a population, when construction of […]
Effective: July 21, 2022 Latest Legislation: House Bill 175 – 134th General Assembly (A) Real property or any estate, interest, or right therein dedicated in accordance with section 1517.05 of the Revised Code is exempt from taxation. (B) Real property is exempt from taxation if the property is owned or held by an organization that […]
Effective: April 12, 2021 Latest Legislation: House Bill 665 – 133rd General Assembly Market houses and other houses or halls, public squares, or other public grounds of a municipal corporation or township used exclusively for public purposes or erected by taxation for such purposes, land and multi-level parking structures used exclusively for a public purpose […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly Real property satisfying all of the following conditions shall be exempt from taxation: (A) If any part of the property is held out for rent to tenants, less than seventy-five per cent of the square footage of that part is leased by […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Works, machinery, pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation.
Effective: September 3, 1986 Latest Legislation: House Bill 720 – 116th General Assembly 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 the Revised Code is exempt from taxation if it is used exclusively in the treatment, distribution, and sale […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly For tax year 2006 and each tax year thereafter, all tangible personal property used in the recovery of oil or gas, when installed and located on the premises or leased premises of the owner, shall be exempt from taxation. Such tangible personal […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) As used in this section, “independent living facilities” means any residential housing facilities and related property that are not a nursing home, residential care facility, or residential facility as defined in division (A) of section 5701.13 of the Revised Code. (B) […]
