OH HB245

Removes the December 31, 2020 deadline for owners or lessees of qualified renewable energy projects to apply for property tax exemptions under Ohio Revised Code section 5727.75.

Eliminates the December 31, 2017 deadline for applications involving clean coal technology, advanced nuclear technology, or cogeneration technology projects.

Maintains existing tax exemption eligibility requirements including construction start dates (on or after January 1, 2009 for renewable projects; before January 1, 2021 for placement into service) and county commissioner approval for projects 5 megawatts or larger.

Preserves annual service payment obligations in lieu of taxes, employee ratio requirements, road repair obligations, and other compliance provisions for exempt energy projects.

Amendment applies retroactively to tax years beginning on or after January 1, 2019.