Ohio Rev. Code » Chapter 3345
Ohio Revised Code

Ohio Rev. Code § 3345.17 (2026)

Property exempt from taxation

✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
April 29, 2011
Latest Legislation:
House Bill 139 - 129th General Assembly
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All property, personal, real, or mixed of the boards of trustees and of the housing commissions of the state universities, the northeast Ohio medical university, and of the state held for the use and benefit of any such institution, which is used for the support of such institution, is exempt from taxation so long as such property is used for the support of such university.
Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1983–2021 · leading case: O'Keefe v. McClain, 2021-Ohio-2186.
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O'Keefe v. McClain, 2021-Ohio-2186. · cites it 51× “] Real-property taxation—R.C. 3345.17—Entire real-estate parcel used by the Ohio State University (“OSU”) to operate the OSU Airport is entitled to exemption under R.”
Columbus City Sch. Dist. Bd. of Educ. v. Testa, 2011-Ohio-5534, 130 Ohio St. 3d 344. · cites it 27× “The dispute centers on the proper construction of R.C. 3345.17, which provides that state-university property is exempt from real property taxation if it is “used for the support of such university.”
Equity Dublin Assocs. v. Testa, 2014-Ohio-5243, 28 N.E.3d 1206. · cites it 4× “R.C. 3345.17 created a specific tax exemption for state universities that depended on the university’s ownership;3 yet in Perk, we considered and granted an exemption to the university as lessee under R.”
Robert Hall v. Med. Coll. of Ohio at Toledo, 742 F.2d 299 (6th Cir. 1984). “” Ohio Rev.Code Ann. §§ 3345.17 (Page 1980).”
State ex rel. Univ. of Cincinnati v. Limbach, 553 N.E.2d 1056 (Ohio 1990). · cites it 4× “The issue before us is whether real property which is titled in the state of Ohio and held for the benefit of the University of Cincinnati, part of which is leased to private parties, is entitled to tax exemption under R.C. 3345.17. We hold that the subject property is entitled…”
Bd. of Trs. v. Kinney, 449 N.E.2d 1282 (Ohio 1983). · cites it 10× “R.C. 3345.17 provides, in part: “All property, personal, real or mixed of the boards of trustees * * * of the state universities * * * held for the use and benefit of any such institution, which is used for the support of such institution, is exempt from taxation so long as such…”
Athens Cnty. Auditor v. Wilkins, 106 Ohio St. 3d 293 (2005). “See R.C. 3345.17, 3349.17, 3354.15, and 3355.”
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