Religious Institution Partially Denied Ohio Tax Exemption

A religious institution was partially denied a property tax exemption under charitable use statutes because it didn’t provide evidence that contested areas of the property were going to be used for exempt purposes, the Ohio Board of Tax Appeals said Monday.

The property owner’s trustee, Stephen Koob, didn’t prove that the property’s gift shop and food service area were used for charitable purposes under Ohio Revised Code Sections 5709.07 and 5709.12, the opinion said. While the general rule of those statues is that an exemption is granted for property actively ...