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Ohio Revised Code

Ohio Rev. Code § 145.56 (2026)

Tax exemptions

✓ current as of May 2026

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Effective:

January 1, 2016

Latest Legislation:

House Bill 64 - 131st General Assembly

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The right of an individual to a pension, an annuity, or a retirement allowance itself, the right of an individual to any optional benefit, any other right accrued or accruing to any individual, under this chapter, or under any municipal retirement system established subject to this chapter under the laws of this state or any charter, the various funds created by this chapter, or under such municipal retirement system, and all moneys, investments, and income from moneys or investments are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section 5748.02, 5748.08, or 5748.09 of the Revised Code, and, except as provided in sections 145.57, 145.572, 145.573, 145.574, 3105.171, 3105.65, and 3115.501 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter and sections 3105.171, 3105.65, and 3115.501 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code.

Notes of Decisions

Cited in 11 cases, 1961–2011 · leading case: In Re Cook, 406 B.R. 770 (Bankr. S.D. Ohio 2009).

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In Re Cook, 406 B.R. 770 (Bankr. S.D. Ohio 2009). · cites it 22× “] ORC § 145.56 generally exempts all interests in Ohio public employment retirement and disability benefits.”

Patterson v. Patterson, 784 N.E.2d 1213 (Ohio Ct. App. 2003). · cites it 8× “, former R.C. 145.56 (PERS), and former R.C. 742.47 (the Ohio Police & Fire Pension Fund [“OPFPF”]).”

In Re Monro, 282 B.R. 841 (Bankr. N.D. Ohio 2002). · cites it 7× “Specifically, these code sections pertain to the following types of governmental benefits: O.R.C. § 145.56 (Public Employees Retirement System); O.”

Goodman v. Goodman, 760 N.E.2d 72 (Ohio Ct. App. 2001). · cites it 3× “However, R.C. 145.56 provides an exception to this general rule if R.”

In Re Herbert, 140 B.R. 174 (Bankr. N.D. Ohio 1992). · cites it 2× “66(A)(10) which, in pertinent part provides: (10)(a) The person’s right to a pension, benefit, annuity, or retirement allowance and to accumulated contributions, as exempted by section 145.56, 146.13, 742.47, 3307.71, 3309.”

Ransier v. Pub. Employees Ret. Sys. (In Re Cottrill), 118 B.R. 535 (Bankr. S.D. Ohio 1990). · cites it 3× ““a person’s right to a pension, benefit, annuity, or retirement allowance and to accumulated contributions, as exempted by § 145.56 ... is property beyond the reach of creditors and the bankruptcy estate.”

Pierce v. State Ex Rel. New Mexico Taxation & Revenue Dep't, 910 P.2d 288 (N.M. 1995). “The relevant sections of both Ohio Rev.Code Ann. § 145.56 (Baldwin 1994) and 3307.”

In Re Sparks, 410 B.R. 602 (Bankr. S.D. Ohio 2009). · cites it 2× “56) was broadly written signifying an intent that the protection of OPERS benefits be “sweeping and all-encompassing,” a notion further buttressed by the mandated construction of Ohio exemption provisions liberally in favor of the debtor.”

In re Maine, 461 B.R. 723 (Bankr. S.D. Ohio 2011). “2d 1100 (1986) and the expansive exemption for OPERS benefits found in Ohio Revised Code § 145.56. Id. at 777-78, 504 N.E.2d 1100 .”

Jenkins v. Pub. Employees Ret. Sys., 176 N.E.2d 164 (Ohio Ct. App. 1961). · cites it 2× “Section 145.56, Revised Code, provides that: “The right of a person to a pension * * ®, any other right accrued or accruing to any person * * *, * * * shall be unassignable except as specifically provided in such sections.”

McKenney v. City of Cincinnati Ret. Sys., 440 N.E.2d 619 (Ohio Ct. App. 1981). · cites it 3× “R.C. 145.56 reads, in relevant part, as follows: “The right of a person to a pension, as annuity, or retirement allowance itself, any optional benefit, any other right accrued or accruing to any person under sections 145.”

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