OH HB605

Amends Ohio Revised Code Section 5709.07 to broaden property tax exemptions for real property used by schools for primary or secondary educational purposes.

Allows real property to qualify for tax exemption even if procured by a school through a for-profit lease, removing the previous restriction against leased property.

Expands the definition of "school" to include public schools (school districts, STEM schools, community schools, educational service centers) and nonpublic schools meeting state board of education standards.

Excludes home instruction from the definition of "school" for purposes of this exemption.

Maintains the existing requirement that exempted property be limited to only so much land as is necessary for proper occupancy, use, and enjoyment of the educational facility.