Real Property Tax Exemption in Ohio

A limited liability company (LLC) that acquired a property in 2008 and subsequently conveyed the property in May 2009 did not have standing to file an application for real property tax exemption for tax year 2009. Ohio law permits owners to apply for real property tax exemption, but the “owner” of a property means only the legal titleholder of the property for which tax exemption is sought. As the LLC was not the legal titleholder of the property at the time it filed the application, it did not have standing to bring such a claim.