us-oh/stat
Ohio Rev. Code § 5709.101
Exemptions for certain real property
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 one or more tenants.
# (B)
On the tax lien date, it is owned by a municipal corporation to which the property was conveyed by a community improvement corporation as defined in section 1724.01 of the Revised Code.
# (C)
It was conveyed to that community improvement corporation by the United States government or any of its agencies.
# (D)
It is subject to an agreement under which that municipal corporation is required to convey the property to that community improvement corporation before the property may be developed.
Source: view the official text
In this chapter (40 sections)
- 5709.77 · County public infrastructure improvement definitions
- 5709.78 · Exemption for increase in property value due to county public…
- 5709.79 · Annual service payments in lieu of taxes
- 5709.80 · Redevelopment tax equivalent fund
- 5709.081 · Exempting public recreational facility used for athletic…
- 5709.81 · County bonds or notes to finance public infrastructure…
- 5709.082 · Distribution of municipal income tax revenues from new…
- 5709.82 · Compensating school district for revenues lost due to tax…
- 5709.083 · Exemption for eligible county projects
- 5709.83 · Notifying school district of proposed tax exemption
- 5709.084 · Exemption of convention centers
- 5709.84 · Exemption for local railroad operation
- 5709.85 · Tax incentive review council
- 5709.86 · Exemption for abandoned school property
- 5709.87 · Exempting increase in assessed value of realty cleaned of…
- 5709.88 · Tax incentives to promote employment and improve economic…
- 5709.89 · Residential development loan exemption and payments
- 5709.91 · Service payments in lieu of taxes
- 5709.92 · Ranking of school districts by capacity
- 5709.93 · Computation of payments for operating fixed-rate levy losses…
- 5709.101 · Exemptions for certain real property
- 5709.111 · Exemption of property used exclusively in treatment,…
- 5709.112 · Exemption of tangible personal property used in oil or gas…
- 5709.121 · Exclusive charitable or public purposes defined
- 5709.201 · Continuation of certificates
- 5709.211 · Opinion of a director required before issuance of exempt…
- 5709.212 · Fees for exempt facility certificate
- 5709.411 · Declaration that improvements constitute public purpose -…
- 5709.431 · [Former Section 803.210 of H.B. 110, 134th General Assembly,…
- 5709.481 · Voluntary assessments
- 5709.511 · Expiring tax increment financing extension
- 5709.631 · Requirements for agreements
- 5709.632 · Designation of enterprise zones by central city of…
- 5709.633 · Enterprise relocating from another Ohio location
- 5709.634 · Waiver of retail facilities exclusion
- 5709.671 · Policy of retaining existing or creating new employment…
- 5709.831 · Reimbursing local taxing authorities
- 5709.832 · Nondiscriminatory hiring practices in operations of business…
- 5709.881 · Local agreements
- 5709.882 · Report of local agreements