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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

107 sections·Filtered byTitle 57✕Ch 5709✕

Ohio Rev. Code Ann. § 5709.01 Taxable property entered on general tax list and duplicate
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(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 in business in this stat…
Ohio Rev. Code Ann. § 5709.02 Taxable property to be entered on classified tax list and duplicate
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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 will, license, or franc…
Ohio Rev. Code Ann. § 5709.03 Fixing situs of certain classes of property within or without this state
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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 sale of property by …
Ohio Rev. Code Ann. § 5709.04 Exemption of intangible property
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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, heal…

Ohio Rev. Code Ann. § 5709.041 Exemption of certain deposits

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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 beneficially to…

Ohio Rev. Code Ann. § 5709.05 When former public lands become taxable

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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 sale, as are other lands in this state…

Ohio Rev. Code Ann. § 5709.06 Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever

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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 years rene…

Ohio Rev. Code Ann. § 5709.07 Exemption of schools, churches, and colleges

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(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 property by the school for prim…

Ohio Rev. Code Ann. § 5709.08 Exemption of government and public property

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(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 and personal property…

Ohio Rev. Code Ann. § 5709.081 Exempting public recreational facility used for athletic events

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(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 or a county-relat…

Ohio Rev. Code Ann. § 5709.082 Distribution of municipal income tax revenues from new employees at major league facilities

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(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) of this section does not apply…

Ohio Rev. Code Ann. § 5709.083 Exemption for eligible county projects

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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 section, "eligible cou…

Ohio Rev. Code Ann. § 5709.084 Exemption of convention centers

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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 the convention c…

Ohio Rev. Code Ann. § 5709.09 Exemption of nature preserves and environmental projects

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(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 is organized for the purpose of…

Ohio Rev. Code Ann. § 5709.10 Exemption of public property

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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 and…

Ohio Rev. Code Ann. § 5709.101 Exemptions for certain real property

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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…

Ohio Rev. Code Ann. § 5709.11 Exemption of municipal utility works

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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.

Ohio Rev. Code Ann. § 5709.111 Exemption of property used exclusively in treatment, distribution, and sale of water to consumers

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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 of water to consumers.

Ohio Rev. Code Ann. § 5709.112 Exemption of tangible personal property used in oil or gas recovery

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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 property shall be subject to taxati…

Ohio Rev. Code Ann. § 5709.12 Exemption of property used for public or charitable purposes

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(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) Lands, …

Ohio Rev. Code Ann. § 5709.121 Exclusive charitable or public purposes defined

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(A) Real property and tangible personal property belonging to a charitable, religious, or educational institution or to the state or a political subdivision, shall be considered as used exclusively for charitable or public purposes by such institution, the state, or political sub…

Ohio Rev. Code Ann. § 5709.13 Exemption of property used as children's homes

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The net income of any property which is used solely for the support of institutions used exclusively as homes for poor children, the real estate on which said institutions are located, and the buildings connected therewith, shall be exempt from taxation.

Ohio Rev. Code Ann. § 5709.14 Exemption of graveyards

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Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation.

Ohio Rev. Code Ann. § 5709.15 Exemption of veterans funds and monuments

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Funds raised and set apart for the purpose of building monuments to the veterans of this state, and monuments and monumental buildings shall be exempt from taxation.

Ohio Rev. Code Ann. § 5709.16 Exemption of monuments and memorials

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Lands held and used as the place of interment of a distinguished deceased person and as the place of a monument or memorial to such person, together with funds raised or held for the purpose of maintaining such monument or memorial, and its place of erection, so long as they are …

Ohio Rev. Code Ann. § 5709.17 Exemption of property of memorial or cemetery associations or veterans' organizations

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The following property shall be exempted from taxation: (A) Real estate held or occupied by an association or corporation, organized or incorporated under the laws of this state relative to soldiers' memorial associations or monumental building associations and that, in the opini…

Ohio Rev. Code Ann. § 5709.18 Exemption of prehistoric earthworks or historic buildings

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Lands on which are situated prehistoric earthworks, or upon which stands an historic building which is preserved in commemoration of historic events in the settlement and development of the state, and which are purchased by any person, association, or company for the purpose of t…

Ohio Rev. Code Ann. § 5709.19 Deduction for domestic animals

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An individual resident of this state may deduct a sum not exceeding one hundred dollars, from the aggregate listed value of his domestic animals, whether used in business or not, as an exemption from taxation.

Ohio Rev. Code Ann. § 5709.20 Air or noise pollution control certificate - definitions

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As used in sections 5709.20 to 5709.27 of the Revised Code: (A) "Air contaminant" means particulate matter, dust, fumes, gas, mist, smoke, vapor, or odorous substances, or any combination thereof. (B) "Air pollution control facility" means any property designed, constructed, or i…

Ohio Rev. Code Ann. § 5709.201 Continuation of certificates

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(A) Except as provided in divisions (C)(4)(a) and (c) of section 5709.22 and division (F) of section 5709.25 of the Revised Code, a certificate issued under section 5709.21, 5709.31, 5709.46, or 6111.31 of the Revised Code that was valid and in effect on June 26, 2003, shall cont…

Ohio Rev. Code Ann. § 5709.21 Air or noise pollution control certificate

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(A) As used in this section:(1) "Exclusive property" means real and personal property that is installed, used, and necessary for the operation of an exempt facility, and that is not auxiliary property unless the auxiliary property exempt cost equals or exceeds eighty-five per cen…

Ohio Rev. Code Ann. § 5709.211 Opinion of a director required before issuance of exempt facility certificate

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(A) Before issuing an exempt facility certificate pursuant to section 5709.21 of the Revised Code, the tax commissioner shall provide a copy of a properly completed application to, and obtain the opinion of, one of the following persons:(1) The director of environmental protectio…

Ohio Rev. Code Ann. § 5709.212 Fees for exempt facility certificate

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(A) Except for applications filed for an industrial water pollution control facility, with every application for an exempt facility certificate filed pursuant to section 5709.21 of the Revised Code, the applicant shall pay a fee equal to one-half of one per cent of the total exem…

Ohio Rev. Code Ann. § 5709.22 Tax commissioner - powers and duties

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(A) After receiving an opinion from the director of environmental protection, the director of natural resources, or the director of development, the tax commissioner shall promptly ascertain if an application filed under section 5709.21 of the Revised Code shall be allowed or dis…

Ohio Rev. Code Ann. § 5709.24 Tax commissioner to adopt rules

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The tax commissioner may adopt rules to administer sections 5709.20 to 5709.27 of the Revised Code.

Ohio Rev. Code Ann. § 5709.25 Exemption of pollution control facilities

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(A) Whenever an exempt facility certificate is issued, the transfer of tangible personal property to the holder of the certificate, whether such transfer takes place before or after the issuance of the certificate, shall not be considered a "sale" of such tangible personal proper…

Ohio Rev. Code Ann. § 5709.26 Revocation of certificate due to fraud or misrepresentation - penalties

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When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section 5709.22 of the Revised Code, all taxes that would have been payable had no certificate been issued shall be assessed with penalties and interest prescribed by law applic…

Ohio Rev. Code Ann. § 5709.27 Transfer of exemption certificate

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In the event of the sale, lease, or other transfer of an exempt facility, not involving a different location or use, the holder of the exempt facility certificate shall transfer the certificate by written instrument to the person who, except for the transfer of the certificate, w…

Ohio Rev. Code Ann. § 5709.28 Percentage of taxable value of agricultural security area land may be exempt

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As used in this section, "qualifying agricultural real property" means a building, structure, improvement, or fixture that is used exclusively for agricultural purposes, that is located on land enrolled in an agricultural security area established under Chapter 931. of the Revise…

Ohio Rev. Code Ann. § 5709.40 Declaration that improvements constitute public purpose - blighted areas

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(A) As used in this section: (1) "Blighted area" and "impacted city" have the same meanings as in section 1728.01 of the Revised Code. (2) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined under section 1.14 of the Revised Code. (3)…

Ohio Rev. Code Ann. § 5709.41 Declaration that improvements constitute public purpose

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(A) As used in this section: (1) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined under section 1.14 of the Revised Code. (2) "Improvement" means the increase in assessed value of any parcel of property subsequent to the acquisitio…

Ohio Rev. Code Ann. § 5709.411 Declaration that improvements constitute public purpose - detached areas

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(A) As used in this section, "detached improvement" means an improvement as defined in section 5709.41 of the Revised Code that satisfies all of the following:(1) The ordinance declaring the improvement to be a public purpose was adopted under section 5709.41 of the Revised Code …

Ohio Rev. Code Ann. § 5709.42 Annual service payments in lieu of taxes

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(A) A municipal corporation that has declared an improvement to be a public purpose under section 5709.40 or 5709.41 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 bef…

Ohio Rev. Code Ann. § 5709.43 Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund

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(A) A municipal corporation that grants a tax exemption under section 5709.40 of the Revised Code shall establish a municipal public improvement tax increment equivalent fund into which shall be deposited service payments in lieu of taxes distributed to the municipal corporation …

Ohio Rev. Code Ann. § 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

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The amendment by H.B. 110 of the 134th General Assembly of section 5709.40 of the Revised Code applies to any projects commenced or completed, or ordinances adopted, on, before, or after September 30, 2021, provided that, with respect to projects commenced or completed, or ordina…

Ohio Rev. Code Ann. § 5709.44 Foreign trade zone exemption

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(A) As used in this section:(1) "Tangible personal property" means the personal property of a merchant that is required to be returned on the average basis as provided in section 5711.15 of the Revised Code, and the average value of all articles purchased, received, or otherwise …

Ohio Rev. Code Ann. § 5709.45 Downtown redevelopment districts

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(A) As used in sections 5709.45 to 5709.47 of the Revised Code: (1) "Downtown redevelopment district" or "district" means an area not more than ten acres enclosed by a continuous boundary in which at least one historic building is being, or will be, rehabilitated. (2) "Historic b…

Ohio Rev. Code Ann. § 5709.46 Annual service payments in lieu of taxes

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(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 fin…

Ohio Rev. Code Ann. § 5709.47 Municipal downtown redevelopment district fund

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(A) A municipal corporation that grants a tax exemption or enters into a redevelopment charge agreement under section 5709.45 of the Revised Code shall establish a municipal downtown redevelopment district fund into which shall be deposited service payments in lieu of taxes distr…

Ohio Rev. Code Ann. § 5709.48 Transportation financing districts; creation

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(A) As used in this section and sections 5709.481, 5709.49, and 5709.50 of the Revised Code: (1) "Regional transportation improvement project" has the same meaning as in section 5595.01 of the Revised Code. (2) "Improvements" means the increase in the assessed value of any real p…