New Property Tax Exemption Requirement for Community Schools

Under Section 5709.07 of the Ohio Revised Code, real property used by a community school for educational purposes is exempt from real property taxes.   The exemption applies if the community school owns its facility or if the community school leases its facility from a landlord.  The exemption must be applied for by the property owner or its representative using Ohio Department of Taxation Form DTE23.

            In the past, the property tax exemption remained in effect from one year to the next without having to file a renewal, provided the exempt property did not transfer into new ownership.  This changed with the recent State budget bill.  Section 5715.27(I) of the Ohio Revised Code now requires an annual filing with the Department of Taxation by December 31st to keep the tax exemption in effect for property used as a community school.   The Department of Taxation recently released a new Form DTE23C that owners or their representatives must use to comply with this annual filing requirement.  This may apply to your community school if it owns or leases its facility. 

Here is a link to the form required to file: https://www.tax.ohio.gov/portals/0/forms/real_property/DTE%2023C_FI.pdf

            Please contact Maria Markakis or Albin Bauer if you have any questions.

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