Ohio § 5709.101 Exemptions for certain real property

Ohio Statutes

§ 5709.101 — Exemptions for certain real property

Ohio § 5709.101

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.101 (Exemptions for certain real property) 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. § 5709.101 (2026).

Text

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 is owned by a municipal corporation to which the property was conveyed by a community improvement corporation as defined in section1724.01of the Revised Code.

(C)It was conveyed to that community improvement corporation by the United States government or any of its agencies.

(D)It is subject to an agreement under which that municipal corporation is required to convey the property to that community improvement corporation before the property may be developed.

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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 is owned by a municipal corporation to which the property was conveyed by a community improvement corporation as defined in section1724.01of the Revised Code.

(C) It was conveyed to that community improvement corporation by the United States government or any of its agencies.

(D) It is subject to an agreement under which that municipal corporation is required to convey the property to that community improvement corporation before the property may be developed.