Ohio § 3309.66 Tax exemptions

Ohio Statutes

§ 3309.66 — Tax exemptions

Ohio § 3309.66

Title 33Education-Libraries

Ch. 3309Public School Employees Retirement System

This text of Ohio § 3309.66 (Tax exemptions) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 3309.66 (2026).

Text

The right of an individual to a pension, an annuity, or a retirement allowance itself, the right of an individual to any optional benefit, any other right accrued or accruing to any individual under this chapter, the various funds created by section3309.60of the Revised Code, and all moneys, investments, and income from moneys and investments are exempt from any state tax, except the tax imposed by section5747.02of the Revised Code, and are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section5748.02,5748.08, or5748.09of the Revised Code, and, except as provided in sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03,3123.06,3309.67,3309.672, and3309.673of the Revised Code, shall not be subject to execution, garnishment, attachm

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The right of an individual to a pension, an annuity, or a retirement allowance itself, the right of an individual to any optional benefit, any other right accrued or accruing to any individual under this chapter, the various funds created by section3309.60of the Revised Code, and all moneys, investments, and income from moneys and investments are exempt from any state tax, except the tax imposed by section5747.02of the Revised Code, and are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section5748.02,5748.08, or5748.09of the Revised Code, and, except as provided in sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03,3123.06,3309.67,3309.672, and3309.673of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter and in sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03, and3123.06of the Revised Code.