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Starting in 2022, Ohio will require owners of tax-exempt real property to notify the county auditor if the exempt property ceases to qualify for exemption.
This is a substantial departure from current law, which had left the role of monitoring changes in exempt properties’ uses to the county auditors or Ohio’s tax commissioner; under the new law, health care entities that own property in the state must determine whether or not their property continues to qualify for exemption.
Ohio’s recent Budget Bill – House Bill 110 – created the new reporting requirement, which will be ...
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