In Ohio, the 10% 'non-business property rollback' credit applies to which types of property?
Correct Answer
B) Non-business real property, including residential homes and agricultural land
Ohio's 10% non-business property rollback (ORC §319.301) applies to real property that is classified as 'non-business' property. This includes owner-occupied homes, rental properties with fewer than four units, and agricultural land. Commercial and industrial properties classified as 'business' property do not qualify.
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