Taxable Property - Exemptions | MidpageTaxable Property - Exemptions
5709.01Taxable property entered on general tax list and duplicate5709.02Taxable property to be entered on classified tax list and duplicate5709.03Fixing situs of certain classes of property within or without this state5709.04Exemption of intangible property5709.041Exemption of certain deposits5709.05When former public lands become taxable5709.06Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever5709.07Exemption of schools, churches, and colleges5709.08Exemption of government and public property5709.081Exempting public recreational facility used for athletic events5709.082Distribution of municipal income tax revenues from new employees at major league facilities5709.083Exemption for eligible county projects5709.084Exemption of convention centers5709.09Exemption of nature preserves and environmental projects5709.10Exemption of public property5709.101Exemptions for certain real property5709.11Exemption of municipal utility works5709.111Exemption of property used exclusively in treatment, distribution, and sale of water to consumers5709.112Exemption of tangible personal property used in oil or gas recovery5709.12Exemption of property used for public or charitable purposes5709.121Exclusive charitable or public purposes defined5709.13Exemption of property used as children's homes5709.14Exemption of graveyards5709.15Exemption of veterans funds and monuments5709.16Exemption of monuments and memorials5709.17Exemption of property of memorial or cemetery associations or veterans' organizations5709.18Exemption of prehistoric earthworks or historic buildings5709.19Deduction for domestic animals5709.20Air or noise pollution control certificate - definitions5709.201Continuation of certificates5709.21Air or noise pollution control certificate5709.211Opinion of a director required before issuance of exempt facility certificate5709.212Fees for exempt facility certificate5709.22Tax commissioner - powers and duties5709.24Tax commissioner to adopt rules5709.25Exemption of pollution control facilities5709.26Revocation of certificate due to fraud or misrepresentation - penalties5709.27Transfer of exemption certificate5709.28Percentage of taxable value of agricultural security area land may be exempt5709.40Declaration that improvements constitute public purpose - blighted areas5709.41Declaration that improvements constitute public purpose5709.411Declaration that improvements constitute public purpose - detached areas5709.42Annual service payments in lieu of taxes5709.43Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund5709.431[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 5709.415709.44Foreign trade zone exemption5709.45Downtown redevelopment districts5709.46Annual service payments in lieu of taxes5709.47Municipal downtown redevelopment district fund5709.48Transportation financing districts; creation5709.481Voluntary assessments5709.49Service payments5709.50Regional transportation improvement project fund5709.51Extension of exemption from taxation of improvements5709.511Expiring tax increment financing extension5709.52Exemption from taxation for increase in value for newly developable or redevelopment property5709.53Exemption of solar, wind or hydrothermal energy system and of certain energy facilities5709.55Grape products - personal property exemption5709.56Residential development land exemption5709.57Agreements with qualifying athletic complexes5709.61Enterprise zone definitions5709.62Designation of enterprise zones by municipal corporations5709.63Designation of enterprise zones by counties5709.631Requirements for agreements5709.632Designation of enterprise zones by central city of metropolitan statistical area5709.633Enterprise relocating from another Ohio location5709.634Waiver of retail facilities exclusion5709.64Applying for tax incentive qualification certificate5709.65Entitlement to tax incentives5709.66Applying for employee tax credit certificate5709.67Duties of director of development and tax commissioner5709.671Policy of retaining existing or creating new employment opportunities5709.68Report on all agreements in effect5709.69Notice of intent to relocate5709.71Exemption of port authority property leased to railroad - annual payments5709.72Exemption for library technology development5709.73Exemption for increase in property value due to public infrastructure improvement5709.74Annual service payments in lieu of taxes5709.75Township public improvement tax increment equivalent fund5709.76Exempting public obligations and purchase obligations5709.77County public infrastructure improvement definitions5709.78Exemption for increase in property value due to county public infrastructure improvement5709.79Annual service payments in lieu of taxes5709.80Redevelopment tax equivalent fund5709.81County bonds or notes to finance public infrastructure improvement5709.82Compensating school district for revenues lost due to tax exemptions5709.83Notifying school district of proposed tax exemption5709.831Reimbursing local taxing authorities5709.832Nondiscriminatory hiring practices in operations of business granted tax exemption5709.84Exemption for local railroad operation5709.85Tax incentive review council5709.86Exemption for abandoned school property5709.87Exempting increase in assessed value of realty cleaned of contamination5709.88Tax incentives to promote employment and improve economic climate5709.881Local agreements5709.882Report of local agreements5709.883Tax incentive review council - cleanup of contamination5709.89Residential development loan exemption and payments5709.91Service payments in lieu of taxes5709.911Exemptions5709.912Administrative rules5709.913Increases in assessed value of real property located within a municipal incentive district5709.914Increases in assessed value of real property located within a county incentive district5709.915Application 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, pursuant to R.C. 103.131]5709.916Concurrent municipal tax increment financing exemptions5709.92Ranking of school districts by capacity5709.93Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries