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OH SB322
Bill
Status
4/1/2014
Primary Sponsor
Charleta Tavares
Click for details
AI Summary
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Amends Ohio Revised Code section 5709.07 to add property tax exemption for real property owned or occupied by a church and used primarily as a child day-care center.
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Exemption applies only if total income received by the church from day-care center operation does not exceed $30,000 per tax year (calculated before deducting costs or expenses).
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Renumbers existing exemptions in section 5709.07, with church day-care centers becoming division (A)(4) and public colleges/universities becoming division (A)(5).
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Applies to tax years ending on or after the effective date of the act.
Legislative Description
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.
Property tax exemption-church day-care centers-under $30,000 income
Last Action
To Ways & Means
4/1/2014