Real property used by a school, church, public college, veteran's organization, or for public recreation may be granted tax exemption by the Ohio Department of Taxation, if shown to be operating for nonprofit purposes.

Please refer to the General Guidelines for DTE 23. A Treasurers Certificate must be obtained from the Treasury Department, along with a Property Record Card obtained from the Appraisal Department and provided as supporting documentation.

All taxes, special assessments, penalties, and interest are to be paid in full through the date of acquisition before an application is considered. If needed, contact the Treasurer’s Office at 216-443-7420, to discuss the possibility of a payment plan for delinquent taxes. If an exemption is granted, note that it applies to real property, only. Special assessments are not subject to exemption and MUST be paid.

Tax Incentive Program

Tax Increment Financing (TIF) is a public financing method that diverts tax revenue to subsidize redevelopment.