REPRESENTATIVES Trakas, Evans, Seitz, Sullivan, Seaver, Patton, Schmidt, Jerse, Oakar, Carano, Faber, Collier, Allen, Schneider, Schaffer, Britton, Williams

To amend section 5709.07 of the Revised Code to

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provide property tax exemptions for church-owned

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dwellings inhabited by retired clergy or members of

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a religious order.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5709.07 of the Revised Code be	5
amended to read as follows:	6

Sec. 5709.07.  (A) The following property shall be exempt	7
from taxation:	8

(1) Public schoolhouses, the books and furniture in them,	9
and the ground attached to them necessary for the proper	10
occupancy, use, and enjoyment of the schoolhouses, and not leased	11
or otherwise used with a view to profit;	12

(2) Houses used exclusively for public worship, the books	13
and furniture in them, and the ground attached to them that is not	14
leased or otherwise used with a view to profit and that is	15
necessary for their proper occupancy, use, and enjoyment;	16

(3) Real property owned and operated by a church that is	17
used primarily for church retreats or church camping, and that is	18
not used as a permanent residence. Real property exempted under	19
division (A)(3) of this section may be made available by the	20
church on a limited basis to charitable and educational	21
institutions if the property is not leased or otherwise made	22
available with a view to profit.	23

(4) Real property owned and operated by a church and used as	24
a residence exclusively by members of the clergy or a religious	25
order who have retired from service to the church, including any	26
grounds attached thereto that are necessary for the proper	27
occupancy of the dwelling and that are not leased or otherwise	28
used with a view to profit.	29

(5) Public colleges and academies and all buildings	30
connected with them, and all lands connected with public	31
institutions of learning, not used with a view to profit.	32

(B) This section shall not extend to leasehold estates or	33
real property held under the authority of a college or university	34
of learning in this state; but leaseholds, or other estates or	35
property, real or personal, the rents, issues, profits, and income	36
of which is given to a municipal corporation, school district, or	37
subdistrict in this state exclusively for the use, endowment, or	38
support of schools for the free education of youth without charge	39
shall be exempt from taxation as long as such property, or the	40
rents, issues, profits, or income of the property is used and	41
exclusively applied for the support of free education by such	42
municipal corporation, district, or subdistrict.	43

(C) As used in this section, "church" means a fellowship of	44
believers, congregation, society, corporation, convention, or	45
association that is formed primarily or exclusively for religious	46
purposes and that is not formed for the private profit of any	47
person.	48

Section 2. That existing section 5709.07 of the Revised Code	49
is hereby repealed.	50