Effective: August 5, 2016
Latest Legislation: House Bill 233 - 131st General Assembly
(A) A municipal corporation that has declared an improvement to be a public purpose under section 5709.45 of the Revised Code may require the owner of any structure located on the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same amount as the real property taxes that would have been charged and payable against the improvement if it were not exempt from taxation. If any reduction in the levies otherwise applicable to such exempt property is made by the county budget commission under section 5705.31 of the Revised Code, the amount of the service payment in lieu of taxes shall be calculated as if such reduction in levies had not been made.
(B) Moneys collected as service payments in lieu of taxes from a parcel shall be distributed at the same time and in the same manner as real property tax payments. However, subject to division (C) of this section or section 5709.913 of the Revised Code, the entire amount so collected shall be distributed to the municipal corporation in which the parcel is located. If an ordinance adopted under section 5709.45 of the Revised Code specifies that service payments shall be paid to the city, local, or exempted village school district in which the parcel is located, the county treasurer shall distribute the portion of the service payments to that school district in an amount equal to the property tax payments the school district would have received from the portion of the parcel's improvement exempted from taxation had the improvement not been exempted, as directed in the ordinance. The treasurer shall maintain a record of the service payments in lieu of taxes made from property in each municipal corporation.
(C) If annual service payments in lieu of taxes are required under this section, the county treasurer shall distribute to the appropriate taxing authorities the portion of the service payments that represents payments required under division (H) of section 5709.45 of the Revised Code.
(D) Nothing in this section or section 5709.45 of the Revised Code affects the taxes levied against that portion of the value of any parcel of property that is not exempt from taxation.
Structure Ohio Revised Code
Chapter 5709 | Taxable Property - Exemptions
Section 5709.01 | Taxable Property Entered on General Tax List and Duplicate.
Section 5709.02 | Taxable Property to Be Entered on Classified Tax List and Duplicate.
Section 5709.03 | Fixing Situs of Certain Classes of Property Within or Without This State.
Section 5709.04 | Exemption of Intangible Property.
Section 5709.041 | Exemption of Certain Deposits.
Section 5709.05 | When Former Public Lands Become Taxable.
Section 5709.07 | Exemption of Schools, Churches, and Colleges.
Section 5709.08 | Exemption of Government and Public Property.
Section 5709.081 | Exempting Public Recreational Facility Used for Athletic Events.
Section 5709.083 | Exemption for Eligible County Projects.
Section 5709.084 | Exemption of Convention Centers.
Section 5709.09 | Exemption of Nature Preserves and Environmental Projects.
Section 5709.10 | Exemption of Public Property.
Section 5709.101 | Exemptions for Certain Real Property.
Section 5709.11 | Exemption of Municipal Utility Works.
Section 5709.112 | Exemption of Tangible Personal Property Used in Oil or Gas Recovery.
Section 5709.12 | Exemption of Property Used for Public or Charitable Purposes.
Section 5709.121 | Exclusive Charitable or Public Purposes Defined.
Section 5709.13 | Exemption of Property Used as Children's Homes.
Section 5709.14 | Exemption of Graveyards.
Section 5709.15 | Exemption of Veterans Funds and Monuments.
Section 5709.16 | Exemption of Monuments and Memorials.
Section 5709.18 | Exemption of Prehistoric Earthworks or Historic Buildings.
Section 5709.19 | Deduction for Domestic Animals.
Section 5709.20 | Air Pollution Control Facility - Noise Pollution Control Facility Definitions.
Section 5709.201 | Continuation of Certificates.
Section 5709.21 | Air or Noise Pollution Control Certificate.
Section 5709.211 | Opinion of a Director Required Before Issuance of Exempt Facility Certificate.
Section 5709.212 | Fees for Exempt Facility Certificate.
Section 5709.22 | Tax Commissioner - Powers and Duties.
Section 5709.24 | Tax Commissioner to Adopt Rules.
Section 5709.25 | Exemption of Pollution Control Facilities.
Section 5709.26 | Revocation of Certificate Due to Fraud or Misrepresentation - Penalties.
Section 5709.27 | Transfer of Exemption Certificate.
Section 5709.28 | Percentage of Taxable Value of Agricultural Security Area Land May Be Exempt.
Section 5709.40 | Declaration That Improvements Constitute Public Purpose - Blighted Areas.
Section 5709.41 | Declaration That Improvements Constitute Public Purpose.
Section 5709.411 | Declaration That Improvements Constitute Public Purpose - Detached Areas.
Section 5709.42 | Annual Service Payments in Lieu of Taxes.
Section 5709.44 | Foreign Trade Zone Exemption.
Section 5709.45 | Downtown Redevelopment Districts.
Section 5709.46 | Annual Service Payments in Lieu of Taxes.
Section 5709.47 | Municipal Downtown Redevelopment District Fund.
Section 5709.48 | Transportation Financing Districts; Creation.
Section 5709.481 | Voluntary Assessments.
Section 5709.49 | Service Payments.
Section 5709.50 | Regional Transportation Improvement Project Fund.
Section 5709.51 | Extension of Exemption From Taxation of Improvements.
Section 5709.55 | Grape Products - Personal Property Exemption.
Section 5709.57 | Agreements With Qualifying Athletic Complexes.
Section 5709.61 | Enterprise Zone Definitions.
Section 5709.62 | Designation of Enterprise Zones by Municipal Corporations.
Section 5709.63 | Designation of Enterprise Zones by Counties.
Section 5709.631 | Requirements for Agreements.
Section 5709.632 | Designation of Enterprise Zones by Central City of Metropolitan Statistical Area.
Section 5709.633 | Enterprise Relocating From Another Ohio Location.
Section 5709.634 | Waiver of Retail Facilities Exclusion.
Section 5709.64 | Applying for Tax Incentive Qualification Certificate.
Section 5709.65 | Entitlement to Tax Incentives.
Section 5709.66 | Applying for Employee Tax Credit Certificate.
Section 5709.67 | Duties of Director of Development and Tax Commissioner.
Section 5709.671 | Policy of Retaining Existing or Creating New Employment Opportunities.
Section 5709.68 | Report on All Agreements in Effect.
Section 5709.69 | Notice of Intent to Relocate.
Section 5709.71 | Exemption of Port Authority Property Leased to Railroad - Annual Payments.
Section 5709.72 | Exemption for Library Technology Development.
Section 5709.73 | Exemption for Increase in Property Value Due to Public Infrastructure Improvement.
Section 5709.74 | Annual Service Payments in Lieu of Taxes.
Section 5709.75 | Township Public Improvement Tax Increment Equivalent Fund.
Section 5709.76 | Exempting Public Obligations and Purchase Obligations.
Section 5709.77 | County Public Infrastructure Improvement Definitions.
Section 5709.79 | Annual Service Payments in Lieu of Taxes.
Section 5709.80 | Redevelopment Tax Equivalent Fund.
Section 5709.81 | County Bonds or Notes to Finance Public Infrastructure Improvement.
Section 5709.82 | Compensating School District for Revenues Lost Due to Tax Exemptions.
Section 5709.83 | Notifying School District of Proposed Tax Exemption.
Section 5709.831 | Reimbursing Local Taxing Authorities.
Section 5709.84 | Exemption for Local Railroad Operation.
Section 5709.85 | Tax Incentive Review Council.
Section 5709.86 | Exemption for Abandoned School Property.
Section 5709.87 | Exempting Increase in Assessed Value of Realty Cleaned of Contamination.
Section 5709.88 | Tax Incentives to Promote Employment and Improve Economic Climate.
Section 5709.881 | Local Agreements.
Section 5709.882 | Report of Local Agreements.
Section 5709.883 | Tax Incentive Review Council - Cleanup of Contamination.
Section 5709.91 | Service Payments in Lieu of Taxes.
Section 5709.911 | Exemptions.
Section 5709.912 | Administrative Rules.
Section 5709.916 | Concurrent Municipal Tax Increment Financing Exemptions.