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OH SB370
Bill
Status
9/11/2012
Primary Sponsor
William Seitz
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AI Summary
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Amends Ohio Revised Code section 5709.12 to add new division (G) establishing a conclusive presumption that nonprofit corporations operating halfway houses, community-based correctional facilities, or similar rehabilitative residential venues for criminal offenders are charitable institutions.
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Applies the presumption to 501(c)(3) exempt nonprofit corporations whose principal purpose is operating one or more of these facilities providing residential programming and services including drug and alcohol counseling, education, employment counseling, anger management, and cognitive behavioral therapy.
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Grants property tax exemption to real and tangible personal property owned and used exclusively by these qualifying nonprofits for their stated purposes.
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Repeals existing section 5709.12 and replaces it with the amended version containing the new presumption for offender rehabilitation facilities.
Legislative Description
To specify that a nonprofit corporation, the principal purpose of which is operating a halfway house, community-based correctional facility, or other venue offering rehabilitative residential programming to criminal offenders is presumed to be a charitable institution exempt from property taxation.
Nonprofit criminal offender rehabilitative housing-exempt from property taxation
Last Action
To Ways & Means & Economic Development
9/11/2012