Ohio Statutes

§ 5709.53 — Exemption of solar, wind or hydrothermal energy system and of certain energy facilities

Ohio § 5709.53
JurisdictionOhio
Title 57Taxation
Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.53 (Exemption of solar, wind or hydrothermal energy system and of certain energy facilities) 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. § 5709.53 (2026).

Text

(A)A solar, wind, or hydrothermal energy system on which construction or installation is completed during the period from August 14, 1979, through December 31, 1985, that meets the guidelines established under division (B) of section1551.20of the Revised Code is exempt from real property taxation.
(B)Any fixture or other real property included in an energy facility with an aggregate nameplate capacity of two hundred fifty kilowatts or less is exempt from taxation if construction or installation is completed on or after January 1, 2010. As used in division (B) of this section, "energy facility" and "nameplate capacity" have the same meanings as in section5727.01of the Revised Code.

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Legislative History

Effective: March 27, 2020 | Latest Legislation: House Bill 197 - 133rd General Assembly

Nearby Sections

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Bluebook (online)
Ohio § 5709.53, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5709.53.