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S. B. No. 322 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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A BILL
To amend section 5709.07 of the Revised Code to
exempt church day-care centers from property
taxation, provided the day-care center does not
produce over $30,000 in income for the church per
year.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
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) Real property used by a school for primary or secondary
educational purposes, including only so much of the land as is
necessary for the proper occupancy, use, and enjoyment of such
real property by the school for primary or secondary educational
purposes. The exemption under division (A)(1) of this section does
not apply to any portion of the real property not used for primary
or secondary educational purposes.
For purposes of division (A)(1) of this section:
(a) "School" means a public or nonpublic school. "School"
excludes home instruction as authorized under section 3321.04 of
the Revised Code.
(b) "Public school" includes schools of a school district,
STEM schools established under Chapter 3326. of the Revised Code,
community schools established under Chapter 3314. of the Revised
Code, and educational service centers established under section
3311.05 of the Revised Code.
(c) "Nonpublic school" means a nonpublic school for which the
state board of education has issued a charter pursuant to section
3301.16 of the Revised Code and prescribes minimum standards under
division (D)(2) of section 3301.07 of the Revised Code.
(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 or occupied by a church and used
primarily as a child day-care center, provided that the total
income received by the church from the operation of the day-care
center, before accounting for any cost or expense incurred in the
operation of the center, does not exceed thirty thousand dollars
for the tax year.
(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, including those
buildings and lands that satisfy all of the following:
(a) The buildings are used for housing for full-time students
or housing-related facilities for students, faculty, or employees
of a state university, or for other purposes related to the state
university's educational purpose, and the lands are underneath the
buildings or are used for common space, walkways, and green spaces
for the state university's students, faculty, or employees. As
used in this division, "housing-related facilities" includes both
parking facilities related to the buildings and common buildings
made available to students, faculty, or employees of a state
university. The leasing of space in housing-related facilities
shall not be considered an activity with a view to profit for
purposes of division (A)(4)(5) of this section.
(b) The buildings and lands are supervised or otherwise under
the control, directly or indirectly, of an organization that is
exempt from federal income taxation under section 501(c)(3) of the
Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as
amended, and the state university has entered into a qualifying
joint use agreement with the organization that entitles the
students, faculty, or employees of the state university to use the
lands or buildings;
(c) The state university has agreed, under the terms of the
qualifying joint use agreement with the organization described in
division (A)(4)(5)(b) of this section, that the state university,
to the extent applicable under the agreement, will make payments
to the organization in amounts sufficient to maintain agreed-upon
debt service coverage ratios on bonds related to the lands or
buildings.
(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. Division (B) of
this section shall not apply with respect to buildings and lands
that satisfy all of the requirements specified in divisions
(A)(4)(5)(a) to (c) of this section.
(C) For purposes of this section, if the requirements
specified in divisions (A)(4)(5)(a) to (c) of this section are
satisfied, the buildings and lands with respect to which exemption
is claimed under division (A)(4)(5) of this section shall be
deemed to be used with reasonable certainty in furthering or
carrying out the necessary objects and purposes of a state
university.
(D) As used in this section:
(1) "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.
(2) "State university" has the same meaning as in section
3345.011 of the Revised Code.
(3) "Qualifying joint use agreement" means an agreement that
satisfies all of the following:
(a) The agreement was entered into before June 30, 2004;
(b) The agreement is between a state university and an
organization that is exempt from federal income taxation under
section 501(c)(3) of the Internal Revenue Code of 1986, 100 Stat.
2085, 26 U.S.C. 1, as amended; and
(c) The state university that is a party to the agreement
reported to the Ohio board of regents that the university
maintained a headcount of at least twenty-five thousand students
on its main campus during the academic school year that began in
calendar year 2003 and ended in calendar year 2004.
Section 2. That existing section 5709.07 of the Revised Code
is hereby repealed.
Section 3. The amendment by this act of section 5709.07 of
the Revised Code applies to tax years ending on or after the
effective date of this act.
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