May Tax Exemption Be Granted Based on Owner’s ‘Prospective Use’ of Property as of Tax Lien Date?
Episcopal School of Cincinnati v. William W. Wilkins [Richard A. Levin], Tax Commissioner of Ohio, Case no. 2007-0126 State Board of Tax Appeals ISSUE: Is a property owner entitled to an exemption from state property tax for a given tax year based on the owner’s plans and demonstrated efforts to develop the property for an exempt purpose as of the tax lien date for that year, even though the owner subsequently abandoned its plans and never actually used the property for the exempt purpose stated in the application for exemption? BACKGROUND: In this case, a non-profit corporation formed by the Episcopal Diocese of Southern Ohio applied for exemption from 2001 property tax liability for land and a building the corporation acquired in 2000 and, as of Jan. 1, 2001, was actively attempting to convert from a museum to a church-affiliated school. In ensuing months, the owners received much higher than anticipated cost estimates for renovating the building and staffing the planned school, and
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