Cincinnati Community Kollel v. Testa
985 N.E.2d 1236
Ohio2013Background
- Kollel sought real property tax exemptions under R.C. 5709.121(A)(2) for three adjacent residential buildings in Golf Manor.
- Each building contains two apartments occupied by staff scholars and their families, living rent‑free.
- BTA previously denied exemptions for related properties in 1998–2002; later cases recognized Kollel as an educational institution.
- In Levin (2007), Ohio Supreme Court held Kollel qualifies as an educational institution; remanded for whether uses qualified under R.C. 5709.121(A).
- BTA relied on a 2007 remand decision and did not separately evaluate the current use under the “in furtherance of” standard; court reverses.
- Court reverses and remands for proper analysis of whether the subject property is used in furtherance of the kollel’s educational purposes.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the property is used in furtherance of education under 5709.121(A)(2). | Kollel asserts use directly furthers educational purposes. | BTA found primary residential use conflicts with exemption. | Yes, must evaluate use; residential use not disqualifying per statute. |
| Whether the BTA erred by relying on the 2007 remand decision. | BTA should apply current standard, not rely on earlier decision. | Earlier decision analyzing different provision applied. | Yes, BTA erred by applying the wrong standard. |
| Whether the BTA properly considered evidence showing educational activities at the property. | Evidence shows activities integral to educational programs. | Record insufficient to show educational use. | Evidence supports must be reconsidered; remand appropriate. |
Key Cases Cited
- Cincinnati Community Kollel v. Levin, 113 Ohio St.3d 138 (2007-Ohio-1249) (held kollel qualifies as educational institution; remanded on use inquiry)
- NBC-USA Hous., Inc.—Five v. Levin, 125 Ohio St.3d 394 (2010-Ohio-1553) (precludes assuming exclusive charitable use under 5709.12; discusses residential use)
- Dialysis Clinic, Inc. v. Levin, 127 Ohio St.3d 215 (2010-Ohio-5071) (explains relationship between 5709.121 and 5709.12(B))
- Community Health Professionals, Inc. v. Levin, 113 Ohio St.3d 432 (2007-Ohio-2336) (uses of property must relate to institution’s charitable/educational purposes)
- State Teachers Retirement Bd. v. Kinney, 68 Ohio St.2d 195 (1981) (principles on exemption for charitable/public use)
- Galvin v. Masonic Toledo Trust, 34 Ohio St.2d 157 (1973) (rejects primary-use requirement for 5709.121)