Ohio Revised Code
Title 57 | Taxation
Chapter 5709 | Taxable Property - Exemptions

Section 5709.01 | Taxable Property Entered on General Tax List and Duplicate. - Effective: July 1, 1997 Latest Legislation: Senate Bill 162 -...

Section 5709.02 | Taxable Property to Be Entered on Classified Tax List and Duplicate. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5709.03 | Fixing Situs of Certain Classes of Property Within or Without This State. - Effective: October 1, 1953 Latest Legislation: Senate Bill 361 -...

Section 5709.04 | Exemption of Intangible Property. - Effective: May 31, 1968 Latest Legislation: Senate Bill 207 -...

Section 5709.041 | Exemption of Certain Deposits. - Effective: September 29, 1955 Latest Legislation: Senate Bill 374 -...

Section 5709.05 | When Former Public Lands Become Taxable. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 5709.06 | Valuation, Special Assessment, and Issuance of Notes Relative to Public Land Under Lease Renewable Forever. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5709.07 | Exemption of Schools, Churches, and Colleges. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5709.08 | Exemption of Government and Public Property. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5709.081 | Exempting Public Recreational Facility Used for Athletic Events. - Effective: September 15, 2011 Latest Legislation: Senate Bill 71 -...

Section 5709.082 | Distribution of Municipal Income Tax Revenues From New Employees at Major League Facilities. - Effective: March 2, 1992 Latest Legislation: House Bill 228 -...

Section 5709.083 | Exemption for Eligible County Projects. - Effective: December 28, 2006 Latest Legislation: House Bill 699 -...

Section 5709.084 | Exemption of Convention Centers. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5709.09 | Exemption of Nature Preserves and Environmental Projects. - Effective: July 21, 2022 Latest Legislation: House Bill 175 -...

Section 5709.10 | Exemption of Public Property. - Effective: April 12, 2021 Latest Legislation: House Bill 665 -...

Section 5709.101 | Exemptions for Certain Real Property. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5709.11 | Exemption of Municipal Utility Works. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5709.111 | Exemption of Property Used Exclusively in Treatment, Distribution, and Sale of Water to Consumers. - Effective: September 3, 1986 Latest Legislation: House Bill 720 -...

Section 5709.112 | Exemption of Tangible Personal Property Used in Oil or Gas Recovery. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5709.12 | Exemption of Property Used for Public or Charitable Purposes. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5709.121 | Exclusive Charitable or Public Purposes Defined. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.13 | Exemption of Property Used as Children's Homes. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5709.14 | Exemption of Graveyards. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5709.15 | Exemption of Veterans Funds and Monuments. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5709.16 | Exemption of Monuments and Memorials. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5709.17 | Exemption of Property of Memorial or Cemetery Associations or Veterans' Organizations. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.18 | Exemption of Prehistoric Earthworks or Historic Buildings. - Effective: August 24, 1976 Latest Legislation: House Bill 418 -...

Section 5709.19 | Deduction for Domestic Animals. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5709.20 | Air Pollution Control Facility - Noise Pollution Control Facility Definitions. - Effective: September 13, 2018 Latest Legislation: House Bill 430 -...

Section 5709.201 | Continuation of Certificates. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5709.21 | Air or Noise Pollution Control Certificate. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5709.211 | Opinion of a Director Required Before Issuance of Exempt Facility Certificate. - Effective: September 13, 2018 Latest Legislation: House Bill 430 -...

Section 5709.212 | Fees for Exempt Facility Certificate. - Effective: September 13, 2018 Latest Legislation: House Bill 430 -...

Section 5709.22 | Tax Commissioner - Powers and Duties. - Effective: September 13, 2018 Latest Legislation: House Bill 430 -...

Section 5709.24 | Tax Commissioner to Adopt Rules. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5709.25 | Exemption of Pollution Control Facilities. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5709.26 | Revocation of Certificate Due to Fraud or Misrepresentation - Penalties. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5709.27 | Transfer of Exemption Certificate. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5709.28 | Percentage of Taxable Value of Agricultural Security Area Land May Be Exempt. - Effective: July 18, 2008 Latest Legislation: House Bill 289 -...

Section 5709.40 | Declaration That Improvements Constitute Public Purpose - Blighted Areas. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.41 | Declaration That Improvements Constitute Public Purpose. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.411 | Declaration That Improvements Constitute Public Purpose - Detached Areas. - Effective: December 13, 2001 Latest Legislation: House Bill 405 -...

Section 5709.42 | Annual Service Payments in Lieu of Taxes. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5709.43 | Municipal Public Improvement Tax Increment Equivalent Fund - Urban Redevelopment Tax Increment Equivalent Fund. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5709.431 | [Former Section 803.210 of h.b. 110, 134th General Assembly, Amended by s.b. 225, 134th General Assembly, and Codified as r.c. 5709.431 Pursuant to r.c. 103.131] Applicability of r.c. 5709.40 and 5709.41. - Effective: September 13, 2022 Latest Legislation: Senate Bill 225 -...

Section 5709.44 | Foreign Trade Zone Exemption. - Effective: March 16, 1993 Latest Legislation: Senate Bill 5 -...

Section 5709.45 | Downtown Redevelopment Districts. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5709.46 | Annual Service Payments in Lieu of Taxes. - Effective: August 5, 2016 Latest Legislation: House Bill 233 -...

Section 5709.47 | Municipal Downtown Redevelopment District Fund. - Effective: August 5, 2016 Latest Legislation: House Bill 233 -...

Section 5709.48 | Transportation Financing Districts; Creation. - Effective: June 30, 2021 Latest Legislation: House Bill 74 -...

Section 5709.481 | Voluntary Assessments. - Effective: June 30, 2021 Latest Legislation: House Bill 74 -...

Section 5709.49 | Service Payments. - Effective: March 23, 2018 Latest Legislation: Senate Bill 8 -...

Section 5709.50 | Regional Transportation Improvement Project Fund. - Effective: June 30, 2021 Latest Legislation: House Bill 74 -...

Section 5709.51 | Extension of Exemption From Taxation of Improvements. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5709.52 | Exemption From Taxation for Increase in Value for Newly Developable or Redevelopment Property. - Effective: March 28, 2017 Latest Legislation: Senate Bill 235 -...

Section 5709.53 | Exemption of Solar, Wind or Hydrothermal Energy System and of Certain Energy Facilities. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5709.55 | Grape Products - Personal Property Exemption. - Effective: September 28, 2016 Latest Legislation: House Bill 342 -...

Section 5709.57 | Agreements With Qualifying Athletic Complexes. - Effective: September 13, 2018 Latest Legislation: House Bill 292 -...

Section 5709.61 | Enterprise Zone Definitions. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.62 | Designation of Enterprise Zones by Municipal Corporations. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.63 | Designation of Enterprise Zones by Counties. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.631 | Requirements for Agreements. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.632 | Designation of Enterprise Zones by Central City of Metropolitan Statistical Area. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.633 | Enterprise Relocating From Another Ohio Location. - Effective: March 11, 2004 Latest Legislation: House Bill 127 -...

Section 5709.634 | Waiver of Retail Facilities Exclusion. - Effective: March 23, 2018 Latest Legislation: House Bill 69 -...

Section 5709.64 | Applying for Tax Incentive Qualification Certificate. - Effective: December 31, 2017 Latest Legislation: House Bill 49 -...

Section 5709.65 | Entitlement to Tax Incentives. - Effective: November 15, 2015 Latest Legislation: Senate Bill 208 -...

Section 5709.66 | Applying for Employee Tax Credit Certificate. - Effective: November 15, 2015 Latest Legislation: Senate Bill 208 -...

Section 5709.67 | Duties of Director of Development and Tax Commissioner. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5709.671 | Policy of Retaining Existing or Creating New Employment Opportunities. - Effective: July 22, 1994 Latest Legislation: Senate Bill 19 -...

Section 5709.68 | Report on All Agreements in Effect. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5709.69 | Notice of Intent to Relocate. - Effective: July 22, 1994 Latest Legislation: Senate Bill 19 -...

Section 5709.71 | Exemption of Port Authority Property Leased to Railroad - Annual Payments. - Effective: March 15, 1984 Latest Legislation: House Bill 169 -...

Section 5709.72 | Exemption for Library Technology Development. - Effective: September 11, 1985 Latest Legislation: House Bill 146 -...

Section 5709.73 | Exemption for Increase in Property Value Due to Public Infrastructure Improvement. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5709.74 | Annual Service Payments in Lieu of Taxes. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5709.75 | Township Public Improvement Tax Increment Equivalent Fund. - Effective: March 22, 2019 Latest Legislation: House Bill 500 -...

Section 5709.76 | Exempting Public Obligations and Purchase Obligations. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5709.77 | County Public Infrastructure Improvement Definitions. - Effective: April 6, 2017 Latest Legislation: Senate Bill 257 -...

Section 5709.78 | Exemption for Increase in Property Value Due to County Public Infrastructure Improvement. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5709.79 | Annual Service Payments in Lieu of Taxes. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5709.80 | Redevelopment Tax Equivalent Fund. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5709.81 | County Bonds or Notes to Finance Public Infrastructure Improvement. - Effective: December 13, 2001 Latest Legislation: House Bill 405 -...

Section 5709.82 | Compensating School District for Revenues Lost Due to Tax Exemptions. - Effective: March 23, 2022 Latest Legislation: Senate Bill 166 -...

Section 5709.83 | Notifying School District of Proposed Tax Exemption. - Effective: March 23, 2022 Latest Legislation: Senate Bill 166 -...

Section 5709.831 | Reimbursing Local Taxing Authorities. - Effective: August 5, 2016 Latest Legislation: House Bill 233 -...

Section 5709.832 | Nondiscriminatory Hiring Practices in Operations of Business Granted Tax Exemption. - Effective: August 5, 2016 Latest Legislation: House Bill 233 -...

Section 5709.84 | Exemption for Local Railroad Operation. - Effective: December 22, 1992 Latest Legislation: House Bill 904 -...

Section 5709.85 | Tax Incentive Review Council. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5709.86 | Exemption for Abandoned School Property. - Effective: July 22, 1994 Latest Legislation: Senate Bill 19 -...

Section 5709.87 | Exempting Increase in Assessed Value of Realty Cleaned of Contamination. - Effective: April 6, 2017 Latest Legislation: House Bill 463 -...

Section 5709.88 | Tax Incentives to Promote Employment and Improve Economic Climate. - Effective: September 28, 1994 Latest Legislation: Senate Bill 221 -...

Section 5709.881 | Local Agreements. - Effective: September 28, 1994 Latest Legislation: Senate Bill 221 -...

Section 5709.882 | Report of Local Agreements. - Effective: September 28, 2012 Latest Legislation: Senate Bill 314 -...

Section 5709.883 | Tax Incentive Review Council - Cleanup of Contamination. - Effective: March 11, 2004 Latest Legislation: House Bill 127 -...

Section 5709.91 | Service Payments in Lieu of Taxes. - Effective: August 3, 2021 Latest Legislation: Senate Bill 57 -...

Section 5709.911 | Exemptions. - Effective: July 18, 2022 Latest Legislation: House Bill 95 -...

Section 5709.912 | Administrative Rules. - Effective: June 9, 2004 Latest Legislation: House Bill 427 -...

Section 5709.913 | Increases in Assessed Value of Real Property Located Within a Municipal Incentive District. - Effective: August 5, 2016 Latest Legislation: House Bill 233 -...

Section 5709.914 | Increases in Assessed Value of Real Property Located Within a County Incentive District. - Effective: March 24, 2021 Latest Legislation: House Bill 427 -...

Section 5709.915 | Application of Amendments to r.c. 5709.91 by s.b. 57 of the 134th General Assembly [Codified From Section 6 of s.b. 57, 134th General Assembly]. - Effective: August 3, 2021 Latest Legislation: Senate Bill 57 -...

Section 5709.916 | Concurrent Municipal Tax Increment Financing Exemptions. - Effective: July 18, 2022 Latest Legislation: House Bill 95 -...

Section 5709.92 | Ranking of School Districts by Capacity. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5709.93 | Computation of Payments for Operating Fixed-Rate Levy Losses of Local Taxing Units and Public Libraries. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5709 | Taxable Property - Exemptions

Ohio Revised Code
Title 57 | Taxation
Chapter 5709 | Taxable Property - Exemptions