Ohio § 5709.07

§ 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 education as authorized under section 3321.042 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 director of education and workforce 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) 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) 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)(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)(a) to (c) of this

section. (C) For purposes of this section, if the requirements specified in divisions (A)(4)(a)

to (c) of this section are satisfied, the buildings and lands with respect to which

exemption is claimed under division (A)(4) 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 chancellor

of higher education 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.