To amend section 5709.07 of the Revised Code to provide property tax exemptions for church-owned dwellings inhabited by retired clergy or members of a religious order.

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

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

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

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

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

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

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

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

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

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