Ohio Supreme Court: Church Can Get Separate Tax Exemption For Sports Fields

Ohio law provides for property tax exemptions both for houses of worship (RC 5709.07(A)(2)) and for property used for charitable purposes (RC 5709.12(B)). An Akron, Ohio church acquired 79.8 acres on which it built a church building and also softball and soccer fields and a jogging path which it viewed as part of its sports ministry.  The recreational portions of the property were used by various community groups and members of the general public who were not necessarily church members. In The Chapel v. Testa, (OH Sup. Ct., Feb. 10, 2011), the Ohio Supreme Court held that the property could be split so that the church building obtained the house of worship exemption and the recreational portions obtained the charitable exemption.  Neither church ownership nor religious motivation prevent relying on the charitable use exemption, even though that portion of the property would not have qualified for the house of worship exemption. BNA Daily Report for Executives discusses the decision.