Briefing on Ohio Golf Courses & Property Taxes

In addition to inconsistent property tax assessment, privately owned golf course in Ohio struggle annually with rising costs of doing business and increased competition from government owned golf courses, which are subsidized with taxpayer money. These artificial market restraints, combined with unpredictable assessments have established a severe financial burden on privately owned golf courses. The typical private golf course is a family owned business which wants to grow its enterprise and invest in its Ohio-based business.

Ohio Senate bill #199 is a result of the outlined conditions and follows similar actions that have taken place in a number of other states. The purpose of this bill is not to lower taxes for golf courses, but instead to value the property at its true worth and create a consistent system to value courses. SB #199 also brings Ohio inline with current IRS rules regarding business expense items. To review SB#199 click here....