Ohio Rev. Code » Chapter 3307
Ohio Revised Code

Ohio Rev. Code § 3307.41 (2026)

Tax exemptions

✓ current as of May 2026
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Effective:
January 1, 2016
Latest Legislation:
House Bill 64 - 131st General Assembly
PDF:
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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, or any other right or benefit accrued or accruing to any individual under this chapter, the various funds created by section 3307.14 of the Revised Code, 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 3105.171, 3105.65, 3115.501, 3307.37, 3307.372, and 3307.373 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 any 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 5 cases, 1994–2017 · leading case: In Re Street, 395 B.R. 637 (Bankr. S.D. Ohio 2008).
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In Re Street, 395 B.R. 637 (Bankr. S.D. Ohio 2008). · cites it 5× “Ohio Rev.Code Ann. § 3307.41. 4 The Trustee argues that Chrystal is unable to claim an exemption under these provisions because the Agreement and the Journal Entry divested her of any interest in the Retirement Plan, leaving her with only a nonexempt right to periodic cash…”
State ex rel. Ryan v. State Teachers Ret. Sys., 643 N.E.2d 1122 (Ohio 1994). · cites it 2× “411 were construed to require contributions to SERS in order to purchase SERS service credit, it would render R.”
Cosby v. Cosby, 750 N.E.2d 1207 (Ohio Ct. App. 2001). · cites it 3× “The amendment, which becomes effective on January 1, 2002, and which is codified as R.C. 3307.41, permits division of - public employee retirement accounts by orders entered *327 pursuant to R.”
In Re Monro, 282 B.R. 841 (Bankr. N.D. Ohio 2002). · cites it 4× “66 (Public School Employees Retirement System); O.R.C. § 3307.41 (State Teachers Retirement System); and O.”
Sun Bldg. Ltd. P'ship v. Value Learning & Teaching Academy, Inc., 2017 Ohio 8727 (Ohio Ct. App. 2017). “” And R.C. 3307.41 and 3309.66 shield public school employee and teacher retirement funds from execution and garnishment, except in certain domestic-relations proceedings.”
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