School Board’s Challenge to Ohio Religious Tax Exemption Nixed

A property previously used for religious purposes is eligible for a tax exemption for prior years even if it wasn’t qualified for the tax break in the year it applied for the benefit, the Ohio Court of Appeals held Tuesday.

Ohio Tax Commissioner Patricia Harris has the authority under state law to grant a property tax exemption under the aforementioned circumstances, Judge Kristin Boggs said.

• HTH Partners LLC applied for the exemption in 2019 when its property was no longer being used for religious purposes, but the building was used by a religious group from 2016 to 2017 for public ...