us-oh/stat
Ohio Rev. Code § 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 August 14, 1979, through December 31, 1985, that meets the guidelines established under division (B) of section 1551.20 of the Revised Code is exempt from real property taxation.
# (B)
Any fixture or other real property included in an energy facility with an aggregate nameplate capacity of two hundred fifty kilowatts or less is exempt from taxation if construction or installation is completed on or after January 1, 2010.
As used in division (B) of this section, "energy facility" and "nameplate capacity" have the same meanings as in section 5727.01 of the Revised Code.
Source: view the official text
In this chapter (40 sections)
- 5709.22 · Tax commissioner - powers and duties
- 5709.24 · Tax commissioner to adopt rules
- 5709.25 · Exemption of pollution control facilities
- 5709.26 · Revocation of certificate due to fraud or misrepresentation -…
- 5709.27 · Transfer of exemption certificate
- 5709.28 · Percentage of taxable value of agricultural security area…
- 5709.40 · Declaration that improvements constitute public purpose -…
- 5709.041 · Exemption of certain deposits
- 5709.41 · Declaration that improvements constitute public purpose
- 5709.42 · Annual service payments in lieu of taxes
- 5709.43 · Municipal public improvement tax increment equivalent fund -…
- 5709.44 · Foreign trade zone exemption
- 5709.45 · Downtown redevelopment districts
- 5709.46 · Annual service payments in lieu of taxes
- 5709.47 · Municipal downtown redevelopment district fund
- 5709.48 · Transportation financing districts; creation
- 5709.49 · Service payments
- 5709.50 · Regional transportation improvement project fund
- 5709.51 · Extension of exemption from taxation of improvements
- 5709.52 · Exemption from taxation for increase in value for newly…
- 5709.53 · Exemption of solar, wind or hydrothermal energy system and of…
- 5709.55 · Grape products - personal property exemption
- 5709.56 · Residential development land exemption
- 5709.57 · Agreements with qualifying athletic complexes
- 5709.61 · Enterprise zone definitions
- 5709.62 · Designation of enterprise zones by municipal corporations
- 5709.63 · Designation of enterprise zones by counties
- 5709.64 · Applying for tax incentive qualification certificate
- 5709.65 · Entitlement to tax incentives
- 5709.66 · Applying for employee tax credit certificate
- 5709.67 · Duties of director of development and tax commissioner
- 5709.68 · Report on all agreements in effect
- 5709.69 · Notice of intent to relocate
- 5709.71 · Exemption of port authority property leased to railroad -…
- 5709.72 · Exemption for library technology development
- 5709.73 · Exemption for increase in property value due to public…
- 5709.74 · Annual service payments in lieu of taxes
- 5709.75 · Township public improvement tax increment equivalent fund
- 5709.76 · Exempting public obligations and purchase obligations
- 5709.77 · County public infrastructure improvement definitions