Ohio Bankruptcy Exemption Laws



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OH Bankruptcy InformationOhio Bankruptcy Exemption Laws

(Portions reprinted by permission from How to File for Chapter 7 Bankruptcy, Nolo © 1989-2014 )


Federal Exemptions NOT Available
in Ohio (see below)

Ohio Homestead Exemption

Real or personal property used as residence to $132,900 (as of April 1, 2013)  (more...)

Auto/Truck (aka Motor Vehicle)

Motor vehicle to $3,675   (more...)

Other Property

Animals, crops, books, musical instruments, appliances, household goods, furnishings, firearms, hunting & fishing equipment to $575 per item; jewelry to $1,550 for 1 or more items; $12,250 total.
Cash, money due within 90 days, tax refund, bank, security, & utility deposits to $400 total (husband & wife may double)
Implements, books, & tools of trade to $2,235

   (more...)

Wild Card Exemption

$1,225 of any property   (more...)

Ohio Wage Garnishment Law

Minimum 75% of disposable weekly earnings or 40 times the federal hourly minimum wage, whichever is higher; bankruptcy judge may authorize more for low-income debtors   (more...)

 


More Ohio Exemptions...

[Click here for more info & citations...]


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Updates & Errata

I've been maintaining these tables since 1997. I try to update them twice a year. Laws change, and, even with a 99.9% accuracy, there are thousands of citations here, so a few might have a glitch or two. If I've missed something important, or something has changed, let me know. I'll fix it. Other users will thank you. - Albin Renauer


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Protecting Your Assets in Bankruptcy: Ohio Property Exemption Laws

Property you get to keep*

The law of what has come to be called "Asset Protection" is actually a mixture of laws that allow you to keep certain property no matter what, even if you owe money to others. Every state has laws that designate specific property you get to keep so that you can continue living a productive life. That is, even if you owe a trillion dollars to someone, the law won't make you sell the shirt off your back to pay it. And in Texas and Florida, they won't even make you sell your million dollar mansion, or in Nevada, your gun.

These rules are called "property exemptions." They vary from state to state. They designate what property is off limits to your 'creditors '-- the legal name for those who claim you owe them money.

When you fill out your bankruptcy forms (Form 6, Schedule C), you will be asked what property you claim as exempt -- and a citation of the law that allows it.

This page gives you those citations and gives a brief summary of the exemption.

The help topics on the right provide additional information.

*Exemptions & "secured debts"

Note that property that is collateral for a purchase-money loan (such as a car securing a car loan or a home securing a first mortgage) is not protected by exemptions from repossession actions by that lender. Any equity you may own in the property is protected and may give you certain rights against holders of judgment liens and second or third lien holders.

Let's repeat that first point before we go further: Exemption laws do NOT protect you from losing property if you've voluntarily pledged the property as security for a loan and you don't make the payments.

Example:
Unsecured vs Secured Debts

So... for example. If you owe $30,000 to credit card companies, that debt is "unsecured". There is no collateral attached to it. No matter what they threaten, the credit card company can't take any of your exempt property. Likewise, most medical bills and lawsuit settlements are "unsecured" debts. If an unsecured creditor bothers to go to court get a judgment against you, they can get the court to attach a "judgment lien" to your property. But if the property is exempt, you typically can (and should) ask the bankruptcy court to remove that lien from your property (but you have to ask -- its not automatic).

Continuing the example ... If you were persuaded to pay off your credit cards and other unsecured debts with a lower interest, "secured" loan, say, from a loan consolidation company, you probably pledged your home equity or other property as collateral.

As a general principle, once you've voluntarily (i.e. through a contract or signing something) pledged your property as security for a loan, the exemption laws no longer protect you. The creditor can repossess the property you pledged regardless of whether it is protected by an exemption.

Note that this is a general principle, among other factors -- more than we can go into here.... That's why we wrote a book... Specific facts might lead the court to apply other principles to, for example, undo a recent transaction if it unfairly benefited a single specific creditor at the expense of many others.

See Chapters 3, 4 and 5 of the How to File for Chapter 7 Bankruptcy for more about this.

 

Conditions of use & common sense advice before you use this information — Permission to use these materials is given only on the condition that the user will be solely responsible for verifying the accuracy of the information contained here.

This list was last updated, January 2014. Laws can and do change. Before relying on this or ANY information you find on the internet, confirm that it is current. (If you find something incorrect or out of date, please report it here. Thanks. )

Every effort has been made to report these laws accurately. However, there could be errors or omissions which could change the effect of the law in a particular case.

If you see a law listed here and want to know how it applies to you -- that's what lawyers are for. A lawyer can tell you whether and how a law would apply to your specific situation, and give you other ideas of how the laws might work in your favor, in your particular case. There are resources on this website to help you locate a lawyer in your area.

Laws are interpreted and applied by trustees and judges, and often even the judges don't agree on what the law means and when it applies. Over time, and hundreds of cases, there develops a pretty clear picture of what exemptions are allowed or routinely challenged within the local bankruptcy practice. Local customs can vary one district to the next, or even depend on the trustee. An experienced local bankruptcy professional should have a good sense of what flies and what doesn't with your local judge and trustee.

See the disclaimer, for other important limitations regarding this information.

The Long Tradition of Property Exemptions

The most famous asset protection law is the "unlimited homestead exemption " invented in the 1800s by the Republic of Texas as a way of attracting settlers. Other states across the plains, and Florida added unlimited homesteads to their laws and today several states still have them. Several years ago Nevada greatly expanded its exemption laws in hopes of becoming a haven for those seeking asset protection. Its generous homestead protection may be partly responsible for the Las Vegas real estate boom. Unfortunately for debtors in the rest of the country, most states offer far less protection.

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Ohio Exemptions

Federal vs. State Exemption Statutes and How to Read Them

Some states offer you a choice of their State law exemptions or the Federal bankruptcy exemptions.

Other states require you to use their state exemptions.

Some states have special exemptions that apply specifically to bankruptcy, while others apply exemption laws that affect any kind of court-ordered collection activity.

As such, the wording of these statutes commonly speak in terms used in court-ordered procedures such wages not being subject to or "garnishment" or of property or pension funds not being subject to "attachment" ...they're not talking sentimental attachment... they mean liens -- that are "attached" to property -- and sometimes can be "stripped" away or "avoided" (i.e. eliminated) in bankruptcy.

Also, unlike what you see on this web page, most states don't list their exemptions in a neat little table.

What appears on this page is a rather simplified summary of exemption laws to let you know what laws are out there and where to find them.

Users should check the actual citations for specific limitations or qualifications or updates of these exemptions.

One more thing... Some states change the emeption amounts by adminstrative order, so the numbers in the statute are old, and don't match current amounts, which you'll see here.

In states where that is the case, I make a note of that.

A few courts offer a simplified list of current exemptions and their amounts, but most don't. Wouldn't hurt to ask the clerk.

 

Federal Bankruptcy Code Exemptions Not Available in Ohio

Although the federal bankruptcy code provides a list of exemptions, these exemptions are not available in Ohio. Ohio law requires you to use the exemptions found in state law -- not the U.S. bankruptcy code.

Federal "non-bankruptcy" exemptions are available

However you are entitled to use so-called federal "non-bankruptcy" exemptions in addition to your state law exemptions. Non-bankruptcy exemptions are those found provisions of U.S. law that are not part of the bankruptcy code.

The four most significant non-bankruptcy exemptions are for

  • Wages (a general cap on what percentage of your wages can be garnished),
  • Social Security benefits,
  • Civil Service benefits,
  • Veterans Benefits

Other so called "non-bankruptcy" exemptions mostly deal with various benefits to government and military personnel, with a few odd laws regarding specially-regulated labor markets such as railroad workers, seamen, and longshoremen.

Special Notes regarding Ohio exemptions:

2329.66(A) exemption amounts were adjusted for inflation, effective April 1, 2013. See 2329.66(B).

Can you double exemptions for joint filers? (General principles)

If you are married and filing together, you and your spouse must use the same law; one cannot use federal law while the other uses state law. However, the exemption law chosen applies separately to each spouse. Thus, it is generally possible to double the amount of state law exemptions, Cheeseman v. Nachman, 656 F.2d 60 (4th Cir. 1981) (married couple filing a joint petition was entitled to double the Virginia homestead exemption), unless state law (e.g. California) specifically prohibits a couple from doubling certain exemptions. See First National Bank v. Norris, 701 F.2d 902 (11th Cir. 1984)(Alabama); Granger v. Watson, 754 F.2d 1490 (9th Cir. 1985)(California).

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Ohio Homestead Exemption

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Yahoo Real Estate offers comparable home sales in your neighborhood.

Almost every state provides protection for equity in the family home, and many states have increased the amount of protection in recent years. Seven states offer unlimited protection. Most states are not as generous.

New Federal Residency Requirement

Under the new bankruptcy law, you must be have lived in the state for at least 40 months (three years and four months) before you can claim any homestead protection greater than $155,675. (If your state's exemption offers less than this amount, the law is irrelevant to you.) The law is poorly worded but seems to say that if you move from one home to another in the same state, you can claim that state's homestead protection.

IF you are moving to another state, OR you moved to Ohio within in the last two years, click here.

  • OH Exemptions
  • Property held as tenancy by the entirety may be exempt against debts owed by only one spouse
    In re Pernus, 143 B.R. 856 (N.D. Ohio 1992)
  • Real or personal property used as residence to $132,900.
    Ohio Rev. Code Ann. 2329.66 (A)(1)(b)

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Tenancy by Entirety Exemption

Tenancy by the Entirety (TBE) is a form of property ownership, based on traditional English common law, that is still recognized in about 1/2 of states and the most common form of martial property ownership in many of them.

It protects property that is jointly owned by a married couple as an "entirety" -- which is to say, as a single marital entity, not as individuals.

Tenancy by the Entirety (TBE) was originally conceived as a debt shield -- a way of protecting wives and children from being left homeless and penniless as a result of the debts of a husband. Under the English common law TBE doctrine, a husband could not sell property owned by "the entirety", or give it away, or pledge it as security for a loan without the consent of his wife.

Today, 25 states still recognize some form of tenancy by the entirety, but they differ on the extent to which the property is exempt.

Special notes about Ohio Tenancy by the Entirety Exemptions: Ohio recognizes TBE but only those created before April 4, 1985 are exempt.

  • Property held as tenancy by the entirety created prior to April 4th 1985 may be exempt against debts owed by only one spouse
    In re Pernus, 143 B.R. 856 (N.D. Ohio 1992)
    In re Cline, 164 B.R. 592 (Bankr.S.D. Ohio 1994)

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Ohio Insurance exemptions

Virtually all states protect life insurance proceeds in some manner or another. Some restrict it to proceeds paid to a dependent. Many states also protect the cash-value or loan-value of insurance policies.

If a substantial amount of your assets are in life insurance, you may want to consult a professional to determine the extent to which those policies are exempt. The website AssetProtectionBook.com does particularly thorough job of covering Ohio insurance exemptions.

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Ohio Pensions & Retirement Savings Exemptions

The new federal bankruptcy law now automatically exempts a virtually all tax-exempt pensions and retirement savings accounts from bankruptcy, even if you are using state law exemptions. 11 U.S.C. § 522(b)(3)(C). (See Help Topic: Special Rules For Retirement Accounts.)

The law protects any pension or retirement fund that qualifies for special tax treatment under Internal Revenue Code sections 401, 402, 403, 408, 408A, 414, 457, or 501(a).

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Ohio Personal Property Exemptions

Auto Valuation Tools:

Kelley Blue Book

Edmunds

Both of these websites offer interactive tools to determine the current value of your used car.

This category covers your car, your non-retirement bank accounts, and most of your other personal possessions, other than your house.

States vary widely on how generous they are in this area. Some exemptions may be for any combination of property up to an aggregate amount. Other exemptions apply only to specific items, such as jewelry.

Remember that an exemption will not protect your car from being repossessed by the holder of the car loan you used to purchase the vehicle if you pledged the vehicle as security for the loan. To keep the car, you will have to pursue other options such as 'redemption' or 'reaffirmation.' See the help topics and How to File for Chapter 7 Bankruptcy for more on this.

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Ohio Public Benefits Exemptions

Most states exempt public benefits, consistent with the notion that such benefits are intended as a safety net for the recipient.

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Ohio Tools of Trade Exemptions

These are the things you use to make a living. An automobile or truck can be a tool of trade if you use it as such. Commuting to work doesn't count, but if driving is a necessary component of transacting your business, you can claim your vehicle is a tool of trade.

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Ohio Wage Garnishment Laws

Most states have a wage garnishment law. In some states, wage garnishment laws can be used in bankruptcy as an exemption to protect income that you had coming due, but not yet received, as of the day you filed, for work you had already done -- so called "earned but unpaid wages".

In some states, the wage garnishment law protects not only wages owed to you, but also wages already in your possession and saved over time preferably holding it in a separate bank account. In other states wage garnishment laws do not protect wages once they are they are in your possession.

There is a federal wage garnishment protection found in the CCPA (Consumer Credit Protection Act), 15 U.S.C. § 1673, which limits how much of your pay can be taken for collection purposes. But this law law is generally found not to be an exemptions in bankrupty. See, e.g. IN RE HORTON, Case No. 10-53495., Bankr. ED Kentucky, 3/4/2011

Some courts have also held that some state wage garnishment laws do not create an exemption in bankruptcy. See, eg. Utah, Tennessee, Vermont, Missouri.

Other courts have held that state garnishment statutes DO create an exemption. See, e.g., Oregon, Iowa, Ohio, Kansas, Indiana.

And in Illinois there are recent published bankruptcy court opinions going both ways on the issue of whether Illinios wage garnishment law can be used as an exemption in bankruptcy.

Click here for collected case law on the question: Do wage garnishment laws create an exemption in bankruptcy?

Finally, if you live in a state that lets you use the Federal bankruptcy exemptions in 522(d), and you choose to use them, then you get no exemption for earned but unpaid wages; the wildcard exemption is your only option. See, e.g. U.S. v. Christensen, 200 B.R. 869 (D.S.D. 1996) (applying FDCPA law, based on similar statutory structure to bankruptcy's opt-out law)

Special notes about Ohio Wage Garnishment Exemptions: While Ohio's wage garnishment exemption Ohio Rev.Code 2329.66(A)(13) protects wages, one court found that compensation for independent contractors could be exempted via Ohio Rev.Code 2329.66(A)(17), which incorporates federal non-bankruptcy exemptions and garnishment laws into the Ohio bankruptcy exemptions. In re Jones, 318 BR 841 (Bankr. SD Ohio 2005)

  • Minimum 75% of disposable weekly earnings or 40 times the federal hourly minimum wage, whichever is higher; bankruptcy judge may authorize more for low-income debtors
    Ohio Rev. Code Ann. 2329.66 (A)(13)

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Ohio Wild Card Exemption

Most, but not all, states allow a so-called "wild-card" exemption that can apply to any property. The wild card exemption can be of particular help if one or more of your other exemptions falls short of protecting your equity. You may split your wild card exemption amount over multiple items and stack it atop other exemptions as needed to protect exposed equity.

Help Topics


Close What are Bankruptcy Exemptions?

Every state has laws that designate certain types of property (your home, some personal possessions, tools of your trade) that are off-limits to "unsecured" creditors -- that is, creditors who do not have a lien on your property. Credit card debt and medical bills are the two the most common types of unsecured debt (unless you have a special 'secured' credit card).

Unsecured creditors cannot force you to sell your exempt property to pay off the debt. Even if the creditor goes to court wins a court judgment against you, and takes steps to attach a 'judgment lien' to your property, you are still entitled to your exemption amount before any sale proceeds are distributed to the unsecured creditor. (However, some debts, like child support, may be an exception.)

If you eventually do sell your property voluntarily, the creditor has a right to have its lien paid from the sale proceeds before you receive anything. As a practical matter, most people facing bankruptcy only own property that is exempt, and have no interest in selling what they have. If all of your property is protected by exemption laws, you are said to be "judgment proof" -- whether or not you file for bankruptcy.

If you do file for bankruptcy and all your property is exempt, your case is known as a "no asset" bankruptcy--which really means you have no non-exempt assets.

In bankruptcy, a court official called the "bankruptcy trustee" represents the rights of all unsecured creditors. The trustee can assert whatever rights the creditors would have if they had a court judgment against you.

Another important thing to remember about exemptions is that it only protects the "equity" in your property. That is the difference between the value of the property, and what you owe to secured creditors.

If you contractually agreed to pledge your property as collateral for a debt, this property is known as "secured property," and the debt is called a "secured" debt, and the person you owe is a "secured creditor" and they have a "security interest" in the property. If the debt was incurred to purchase the property itself (e.g. a car loan or first mortgage), the creditor is said to have a "purchase money security interest" (PMSI). Exemption laws offer no protection against such contractual agreements that give the creditor a PMSI.

EXAMPLE:

If you owe $10,000 on a $12,000 car, you have only $2,000 in equity. If your state has at least a $2,000 exemption for motor vehicles, that will be enough to protect the car in bankruptcy --(but you'll still need to make the car payments to the secured creditor.

On the other hand, if you own the vehicle free and clear, then your equity is the full value of the vehicle, and a $2,000 exemption would not enough to protect it. The trustee would force the sale of the car, you would get your exemption amount, and the trustee would get the rest of the proceeds to distribute to the unsecured creditors.

 

FOR MORE INFORMATION:

How to file lien avodance motions in bankruptcyThis topic is covered in more detail in Chapters 3, 4 and 5 of How to File for Chapter 7 Bankruptcy, 17th Edition, 2011.

Buy now: Nolo (publisher)

Close

CloseWhich State's Exemptions Must You Use?

Legal test under the new bankruptcy law:

IF you have not lived in for at least two years...

Then, which state did you consider to be your domicile two years ago?

(If more than one state, choose the state in which you lived most for the six months ending two years ago from this date.)

How to File for BankruptcyExcerpt from
How to File For Chapter 7 Bankruptcy

17th Edition, (Nolo 2011)
Elias, Renauer, Leonard

New Residency Requirements for Using State Exemptions

Prior to the new bankruptcy law, filers used the exemptions of the state where they lived when they filed for bankruptcy. Under the new rules, however, some filers will have to use the exemptions of the state where they used to live. Congress was concerned about people gaming the system by moving to states with liberal exemptions just to file for bankruptcy. As a result, it passed residency requirements filers have to meet before they can use a state’s exemption system.
Here are the new rules that apply to exemptions for everything but a home:

  • If you have lived or made your residence in your current state for at least two years, you can use that state’s exemptions.
  • If you have lived or made your residence in your current state for more than 91 days but less than two years, you must use the exemptions of the state where you lived for the better part of the 180-day period immediately prior to the two-year period preceding your filing.
  • If you have lived or made your residence in your current state for fewer than 91 days, you’ll need to wait until you have lived there for at least 91 days before you can file (and then use whatever exemptions are available to you according to the rules set out above).
  • If the state you are filing in offers a choice between the state and federal bankruptcy exemptions, you can use the federal exemption list regardless of how long you’ve been living in the state.
  • If these rules deprive you of the right to use any state’s exemptions, you can use the federal exemption list. For example, some states allow their exemptions to be used only by current state residents, which might leave former residents who haven’t lived in their new home state for at least two years without any available state exemptions.

A longer residency requirement applies to homestead exemptions: If you acquired a home in your current state within the 40 months before you file for bankruptcy (and you didn’t purchase it with the proceeds from selling another home in that state), your homestead exemption will be subject to a cap of $125,000, even if the state homestead exemption available to you is larger. For detailed information on homestead exemptions, see Ch. 4.

NOTE - a potential 'Catch 22': In some states, exemption rules can only be used by a resident, or if you have your "domicile" there. But the federal rule says you must use the state you moved away from. So.... IF your former state's exemption laws, for which you may "qualify" under the federal formula, do not apply to non-residents -- then your your answer gets more complicated. See the site exemptionsexpress.com/How.htm for a more detailed explanation of this issue.

Close

CloseCommon Exceptions to Exemptions:

Child support
Taxes
Secured claim holders
Close

CloseSpecial Rules for Retirement Accounts:

Under a new provision of the bankruptcy law, enacted in October 2005, virtually all types of pension and retirement accounts recognized by the IRS are completely exempt regardless of what state you live in.

This provision exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under Sections 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code."

This list covers 401(k)s, 403(b)s, profit-sharing and money purchase plans, IRAs (including SEP and SIMPLE plans), as well as defined-benefit plans.

The exemption applies whether you rely on the list of federal bankruptcy exemptions (11 U.S.C. 522(d)(12)) or the exemption laws of your own state (See 11 U.S.C. 522(b)(3)(C)). Section 522(b)(4) spells out the specific requirements for qualifying under these provisions.

These exemptions are unlimited, except for Roth and traditional IRAs, which are capped at an aggregate IRA account value of $1 million per individual (adjusted every three years for inflation). (See 11 U.S.C. 522(n))

SEP and SIMPLE IRAs, along with all other types of non-IRA retirement accounts such as 401(k)s and 403(b)s, are completely exempt.

More Info

For more details, see an excellent summary of how retirement accounts are treated under the new bankruptcy law from the August 2005 issue of the Journal of Financial Planning.

References to the Internal Revenue Code

The new bankruptcy law exemption for retirement accounts includes all funds "exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986."
Those sections cover:

  • 401 (a qualified pension, profit-sharing and stock bonus plan created under a trust established by an employer for the exclusive benefit of employees or beneficiaries)
  • 403 (qualified annuity plans that are established by an employer for an employee under IRC 404(a)(2) or 501(c)(3))
  • 408 (IRAs)
  • 408A (Roth IRAs)
  • 414 (other retirement plan for controlled groups of employees such as churches, partnerships, proprietorships, and governments)
  • 457 (eligible deferred compensation plans) or
  • 501(a) (retirement plans established and maintained by tax-exempt organizations, e.g. churches, nonprofit organizations)

Special 'exclusion' of education accounts

Under the new bankruptcy law, education savings accounts or education IRAs created under sections 529 or 530 of the Internal Revenue Code are 'excluded' from the bankruptcy estate (not quite the same as 'exempt' but with the same result).

See, 11 U.S.C. 541(b)(6), (529 Education Tuition Plans) and 11 U.S.C. 541(b)(5) (530 Coverdell IRAS)

NOTE: Even though these education accounts are excluded from the bankruptcy estate, you still must list them on your forms (See section (11 U.S.C. 521(c).)

Also excluded are:

  • benefits governed by ERISA (Click here for government info on ERISA and pensions.)
  • 414(d)(governmental retirement plans),
  • IRC 457 (deferred compensation)
  • 403(b)( tax deferred annuity plan including church plans, etc)

See 11 U.S.C. 541(b)(7)Close

CloseSpecial Rules for Retirement Accounts:

Under a new provision of the bankruptcy law, enacted in October 2005, virtually all types of pension and retirement accounts recognized by the IRS are completely exempt regardless of what state you live in.

This provision exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under Sections 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code."

This list covers 401(k)s, 403(b)s, profit-sharing and money purchase plans, IRAs (including SEP and SIMPLE plans), as well as defined-benefit plans.

The exemption applies whether you rely on the list of federal bankruptcy exemptions (11 U.S.C. 522(d)(12)) or the exemption laws of your own state (See 11 U.S.C. 522(b)(3)(C)). Section 522(b)(4) spells out the specific requirements for qualifying under these provisions.

These exemptions are unlimited, except for Roth and traditional IRAs, which are capped at an aggregate IRA account value of $1 million per individual (adjusted every three years for inflation). (See 11 U.S.C. 522(n))

SEP and SIMPLE IRAs, along with all other types of non-IRA retirement accounts such as 401(k)s and 403(b)s, are completely exempt.

More Info

For more details, see an excellent summary of how retirement accounts are treated under the new bankruptcy law from the August 2005 issue of the Journal of Financial Planning.

References to the Internal Revenue Code

The new bankruptcy law exemption for retirement accounts includes all funds "exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986."
Those sections cover:

  • 401 (a qualified pension, profit-sharing and stock bonus plan created under a trust established by an employer for the exclusive benefit of employees or beneficiaries)
  • 403 (qualified annuity plans that are established by an employer for an employee under IRC 404(a)(2) or 501(c)(3))
  • 408 (IRAs)
  • 408A (Roth IRAs)
  • 414 (other retirement plan for controlled groups of employees such as churches, partnerships, proprietorships, and governments)
  • 457 (eligible deferred compensation plans) or
  • 501(a) (retirement plans established and maintained by tax-exempt organizations, e.g. churches, nonprofit organizations)

Special 'exclusion' of education accounts

Under the new bankruptcy law, education savings accounts or education IRAs created under sections 529 or 530 of the Internal Revenue Code are 'excluded' from the bankruptcy estate (not quite the same as 'exempt' but with the same result).

See, 11 U.S.C. 541(b)(6), (529 Education Tuition Plans) and 11 U.S.C. 541(b)(5) (530 Coverdell IRAS)

NOTE: Even though these education accounts are excluded from the bankruptcy estate, you still must list them on your forms (See section (11 U.S.C. 521(c).)

Also excluded are:

  • benefits governed by ERISA (Click here for government info on ERISA and pensions.)
  • 414(d)(governmental retirement plans),
  • IRC 457 (deferred compensation)
  • 403(b)( tax deferred annuity plan including church plans, etc)

See 11 U.S.C. 541(b)(7)Close

CloseInsurance Exemption Glossary:

Insurance exemptions use a lingo all their own and some familiarity with the jargon is essential to understanding what is exempt.

Three kinds of insurance assets

You may own a property interest in life insurance in three different ways: you may own an unmatured life insurance contract (with no cash value - e.g. a term life insurance policy), you may own cash value in an unmatured life insurance policy (e.g. a whole life policy), and you may, as a beneficiary, be entitled to proceeds from a matured life insurance policy.

"Matured" simply means that the conditions of the policy have have been met. A matured policy is paying proceeds to the beneficiary of the insured.

An unmatured policy is not paying proceeds, but, can still have a current value in two ways:

1. In the case of a "term life" policy, the continued existence of the contract itself can be said to have value, even if it cannot be converted to cash.

2. Other kinds of of policies can have accumulate value over time, and that value that can be borrowed against, or turned into cash if the policy is 'surrendered' (see "avails" below).

Reading insurance exemptions

Many states have unlimited exemptions for insurance proceeds. However, most states offer only limited exemptions for the cash or loan value of an unmatured policy.

A few states, however, offer unlimited exemptions for the cash value of such policies, or policies offered by 'fraternal benefit societies.' In such states, life insurance is often an important component of an overall asset protection strategy.

Other terms

Avails: Any amount available to the owner of an insurance policy other than the actual proceeds of the policy. Avails include dividend payments, interest, cash or surrender value (the money you'd get if you sold your policy back to the insurance company) and loan value (the amount of cash you can borrow against the policy).

 

Close

CloseDealing with Secured Auto Loans in Bankruptcy

Bankruptcy offers the option of keeping your secured property by immediately paying it's current replacement value of the object rather than the loan amount. This can be an attractive option for those with auto loans where the value of the car has most likely depreciated faster than the loan balance. However, coming up with the full amount in cash can be difficult if not impossible. In the past few years, a few alternatives have arisen.

Vendors of "Redemption Financing"

The companies listed below specializes in making auto loans to bankrupt debtors seeking the bankruptcy option of "redemption" of their vehicle, whereby the debtor keeps the car by immediately paying the vehicle's current market value (replacement value) rather than the full loan amount over time. These companies will finance a new auto loan (generally through a bank) to produce the cash to pay the redemption amount to your original creditor, and then you pay the redemption amount to the new lender over time. Of course, if you miss payments under the new loan, you'll still lose the vehicle, but at least your monthly payments should be smaller. The new lender takes ownership of the lien on your car. Debtors must have an otherwise good credit history to qualify, and the car must be in good enough condition (i.e. worth enough) to protect the bank's loan.

722 Redemption Financing (via US Bank)

This company specializes in making auto loans (through US Bank) to debtors seeking the option of "redemption" available to those in bankruptcy whereby the debtor can keep a car by paying the current market value (replacement value) of the automobile rather than the loan amount. The company will finance redemption of your existing automobile, or arrange financing for a replacement automobile. Debtors must have an otherwise good credit history to qualify. See the site for more information.

The site has special home pages for debtors, debtors attorneys, creditors, creditors attorneys, bankruptcy trustees, auto dealers.

Of course, if you can't make the payments on this revised amount loan, you'll still lose the car, just to a different lender. So this option is only a solution if you can make the payments on the reduced amount.

FreshStart Loan Corporation

Fresh Start Loan Corporation, a Delaware Corporation, dba Redemption Financial Services™ is a duly licensed Consumer Loan Company that began its operations in 1999. The company is now licensed in 12 states*, with licenses pending in 6 states** as of January, 2005.

Paul D. Kirschner, President, General Counsel, Fresh Start Loan Corporation . All employees of Fresh Start Loan Corporation, its loan officers, loan processors, customer service and intake employees are located at our headquarters in Gig Harbor, Washington.

* Licensed in Alaska, Alabama, Arizona, Georgia, Florida, Hawaii, Indiana, Kentucky, Missouri, Oregon, Utah and Washington
** Licenses Pending in California, Illinois, Mississippi, New York, Nevada and Ohio

Close

CloseHow do I eliminate judicial liens on exempt property?

If there is a lien on your property as a result of a court judgment against you, you may have the right to remove it if it "impairs" an exemption on the property. That is, if the equity in your property is protected by an exemption, you can get the judicial lien on it removed by the bankruptcy court as another element of the "fresh start" that bankruptcy is designed to provide.

If there are judicial liens on your property, be sure to determine which ones can be eliminated through the "lien avoidance" procedure. Some liens cannot be removed however, including a judicial lien that secures a domestic support obligation. 11 U.S.C.A. § 522(f)(1)(A).

How to file lien avodance motions in bankruptcyFor more information on lien avoidance, when it's available and step by step procedural guidance how to do it, see How to File for Chapter 7 Bankruptcy, 14th Edition, by Elias, Renauer & Leonard. Buy now: Nolo :: Powell's :: Amazon

Note that some judicial district web sites have links for those who provide free legal assistance to debtors who need representation in a lien avoidance proceeding.

Close

CloseOther Listings of Ohio Exemptions on the Internet

The following websites offer information on Ohio exemptions, but be careful to check whether the information is up to date. Here are a few generally reliable, resources, which may or may not be up to date.

AssetProtectionBook.com A site geared toward the very rich with millions n assets, looking for ways to shield them. Good discussion of using insurance as an exemption. Extensive state by state review of exemptions. Site is updated "when they get around to it" -- no guarantees of currency.

CCH Business Owner's Toolkit Generally, a good reference site for lawyers and small business owners. Exemption summaries do not have citations, nor can you tell when the information was last updated. Exemptions are not up-to-date for several states.

If you have recently moved

ExemptionsExpress offers a handy 50 state table and analysis to deal with the problem of how to comply with potentially conflicting state and federal banrkruptcy exemption laws if you have recently moved from one state to another.

Other Places to research Ohio Law

The Library of Congress offers a directory of state resources for each state

Close

Disclaimer

Citations and links to primary law and secondary sources are provided for those who wish to do further research. Every effort has been made to make this information up to date and accurate, but laws can and do change without notice. Persons relying on this information are responsible for confirming its timeliness and accuracy before relying on it. (This information was updated in December 2013.)

Also bear in mind that these brief summaries do not list every detail or exception to these exemptions. For example, there are often exceptions for collection of child support debt and/or taxes. These listings are designed to inform you of laws that exist for your benefit, so that you may exercise what rights you may have.

Finally, this website is intended to provide information only. It cannot answer whether your property does or does not qualify for a specific exemption.

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  1. Aberdeen - 1,638
  2. Ada - 5,952
  3. Adamsville - 114
  4. Addyston - 938
  5. Adelphi - 380
  6. Adena - 759
  7. Akron - 199,110
  8. Albany - 828
  9. Alexandria - 517
  10. Alger - 860
  11. ALLEDONIA - 212
  12. Alliance - 22,322
  1. ALPHA - 137
  2. ALVADA - 1,013
  3. Alvordton - 217
  4. Amanda - 2,071
  5. Amelia - 4,801
  6. Amesville - 154
  7. Amherst - 12,021
  8. AMLIN - 1,304
  9. Amsterdam - 511
  10. Anderson - 43,446
  11. Andover - 2,753
  1. Anna - 1,567
  2. Ansonia - 1,174
  3. Antioch - 86
  4. Antwerp - 1,736
  5. Apple Creek - 1,173
  6. Arcadia - 590
  7. Arcanum - 2,129
  8. Archbold - 4,346
  9. Arlington - 1,455
  10. Arlington Heights - 745
  11. Ashland - 20,362
  1. Ashley - 1,330
  2. Ashtabula - 20,941
  3. Ashville - 4,097
  4. Athens - 30,473
  5. Attica - 899
  6. Atwater - 758
  7. Aurora - 15,548
  8. AUSTINBURG - 2,197
  9. Austintown - 36,722
  10. Avon - 21,193
  11. Avon Lake - 22,581
  1. Bailey Lakes - 371
  2. Bainbridge - 11,395
  3. Bainbridge - 11,395
  4. Bairdstown - 130
  5. Baltic - 795
  6. Baltimore - 2,966
  7. BANNOCK - 211
  8. Barberton - 26,550
  9. Barlow - 2,618
  10. Barnesville - 4,193
  11. BARTLETT - 130
  12. BARTON - 234
  13. BASCOM - 390
  14. Batavia - 23,280
  15. Bay View - 632
  16. Bay Village - 15,651
  17. Bazetta - 5,874
  18. Beach City - 1,033
  19. Beachwood - 11,953
  20. Beallsville - 409
  21. Beaver - 6,711
  22. Beavercreek - 52,156
  23. Beaverdam - 382
  24. Bedford - 13,074
  25. Bedford Heights - 10,751
  26. Bellaire - 4,278
  27. Bellbrook - 6,943
  28. Belle Center - 813
  29. Belle Valley - 223
  1. Bellefontaine - 13,370
  2. Bellevue - 8,202
  3. Bellville - 1,918
  4. Belmont - 453
  5. Belmore - 143
  6. Beloit - 978
  7. Belpre - 6,441
  8. Bentleyville - 864
  9. Benton - 803
  10. Benton Ridge - 299
  11. Berea - 19,093
  12. Bergholz - 664
  13. Berkey - 237
  14. BERLIN - 6,498
  15. BERLIN CENTER - 3,175
  16. Berlin Heights - 714
  17. Bethel - 18,523
  18. Bethesda - 1,256
  19. Bethlehem - 1,123
  20. Bettsville - 661
  21. BEULAH BEACH - 53
  22. Beverly - 1,313
  23. Bexley - 13,057
  24. BIDWELL - 4,427
  25. BIG PRAIRIE - 2,028
  26. BIRMINGHAM - 105
  27. BLACKLICK - 8,664
  28. BLADENSBURG - 191
  29. BLAINE - 87
  1. Blakeslee - 96
  2. Blanchester - 4,243
  3. Bloomdale - 678
  4. Bloomingburg - 938
  5. Bloomingdale - 202
  6. Bloomville - 956
  7. Blue Ash - 12,114
  8. Blue Creek - 781
  9. Blue Rock - 677
  10. Bluffton - 4,125
  11. Boardman - 40,889
  12. Bolivar - 994
  13. Botkins - 1,155
  14. Bowerston - 398
  15. Bowersville - 312
  16. Bowling Green - 30,028
  17. Braceville - 2,856
  18. Bradford - 1,842
  19. Bradner - 985
  20. Brady Lake - 464
  21. Bratenahl - 1,197
  22. Brecksville - 13,656
  23. Bremen - 1,425
  24. Brewster - 2,112
  25. Brice - 114
  26. Bridgeport - 1,831
  27. BRIDGETOWN - 14,407
  28. BRILLIANT - 1,482
  1. BRINKHAVEN - 597
  2. BRISTOLVILLE - 3,325
  3. Broadview Heights - 19,400
  4. Bronson - 1,973
  5. Brook Park - 19,212
  6. Brookfield - 99
  7. Brooklyn - 11,169
  8. Brooklyn Heights - 1,543
  9. Brookville - 5,884
  10. Brownhelm - 7,618
  11. BROWNSVILLE - 220
  12. Brunswick - 34,255
  13. Bryan - 8,545
  14. Buchtel - 558
  15. Buckeye Lake - 2,746
  16. Buckland - 233
  17. Bucks - 1,776
  18. Bucyrus - 12,362
  19. BUFFALO - 815
  20. Burbank - 207
  21. BURGHILL - 1,703
  22. Burgoon - 172
  23. Burkettsville - 244
  24. Burton - 4,412
  25. Butler - 3,614
  26. Butlerville - 163
  27. Byesville - 2,438
  28. Byrd - 739
  1. CABLE - 1,775
  2. Cadiz - 3,689
  3. Cairo - 524
  4. Calcutta - 3,742
  5. Caldwell - 1,748
  6. Caledonia - 577
  7. Cambridge - 14,570
  8. Camden - 2,046
  9. CAMERON - 74
  10. CAMP DENNISON - 375
  11. Campbell - 8,235
  12. Canal Fulton - 5,479
  13. Canal Winchester - 7,101
  14. Canfield - 16,164
  15. Canton - 73,007
  16. CARBON HILL - 233
  17. Cardington - 3,095
  18. Carey - 3,674
  19. Carlisle - 7,500
  20. Carroll - 2,135
  21. Carrollton - 3,241
  22. Carthage - 1,532
  23. CARTHAGENA - 19,438
  24. Casstown - 267
  25. Castalia - 852
  26. Castine - 130
  27. Catawba - 272
  28. Catawba Island - 3,599
  29. Cecil - 188
  30. Cedarville - 5,500
  1. CELERYVILLE - 210
  2. Celina - 10,400
  3. Centerburg - 1,773
  4. Centerville - 103
  5. Centerville - 103
  6. Chagrin Falls - 4,233
  7. Champion - 9,612
  8. CHANDLERSVILLE - 1,300
  9. Chardon - 5,148
  10. Charlestown - 1,799
  11. Chatfield - 724
  12. Chatham - 2,265
  13. Chauncey - 1,049
  14. Cherry Fork - 155
  15. Cherry Grove - 4,378
  16. Cherry Valley - 955
  17. Chesapeake - 745
  18. Cheshire - 1,002
  19. Chesterhill - 289
  20. Chesterland - 2,521
  21. Chesterville - 228
  22. Cheviot - 8,375
  23. Chickasaw - 290
  24. Chillicothe - 21,901
  25. Chilo - 63
  26. Chippewa Lake - 711
  27. Christiansburg - 526
  28. Cincinnati - 296,943
  29. Circleville - 13,314
  30. Clarington - 384
  1. Clarksburg - 455
  2. Clarksfield - 1,625
  3. Clarksville - 548
  4. Clay Center - 276
  5. Clayton - 13,209
  6. Clear Creek - 2,276
  7. Cleveland - 396,815
  8. Cleveland Heights - 46,121
  9. Cleves - 3,234
  10. Clifton - 152
  11. Clinton - 4,109
  12. Cloverdale - 168
  13. Clyde - 6,325
  14. Coal Grove - 2,165
  15. COAL RUN - 2,501
  16. Coalton - 479
  17. Coitsville - 1,392
  18. Coldwater - 4,427
  19. Colerain - 4,276
  20. Colerain township - 58,499
  21. College Corner - 407
  22. COLLINS - 631
  23. Columbia - 4,532
  24. COLUMBIA STATION - 10,199
  25. Columbiana - 6,384
  26. Columbus - 787,033
  27. Columbus Grove - 2,137
  28. Commercial Point - 1,582
  29. Conesville - 347
  30. Congress - 2,701
  1. Conneaut - 12,841
  2. CONOVER - 1,078
  3. Continental - 1,153
  4. Convoy - 1,085
  5. Coolville - 496
  6. Copley - 17,304
  7. Corning - 583
  8. Cortland - 7,104
  9. Corwin - 421
  10. Coshocton - 11,216
  11. Covedale - 6,447
  12. Covington - 2,584
  13. Craig Beach - 1,180
  14. Crestline - 4,630
  15. Creston - 2,171
  16. Cridersville - 1,852
  17. Crooksville - 2,534
  18. Crosby - 2,767
  19. CROTON - 979
  20. Crown City - 413
  21. CUBA - 29
  22. Cumberland - 367
  23. CURTICE - 1,526
  24. Custar - 179
  25. CUTLER - 1,547
  26. Cuyahoga Falls - 49,652
  27. Cuyahoga Heights - 638
  28. Cygnet - 597
  29. CYNTHIANA - 68
  1. Dalton - 1,830
  2. DAMASCUS - 1,801
  3. Danville - 1,044
  4. Darbydale - 793
  5. DARRTOWN - 516
  6. Day Heights - 2,620
  7. Dayton - 141,527
  8. De Graff - 1,285
  9. Decatur - 726
  10. Deer Park - 5,736
  1. Deerfield - 927
  2. Deersville - 79
  3. Defiance - 16,494
  4. Delaware - 34,753
  5. Delhi - 29,510
  6. Dellroy - 356
  7. Delphos - 7,101
  8. Delta - 3,103
  9. Dennison - 2,655
  10. Dent - 10,497
  1. Deshler - 1,799
  2. Dexter City - 129
  3. DIAMOND - 2,702
  4. Dillonvale - 3,474
  5. Dillonvale - 3,474
  6. DOLA - 140
  7. Donnelsville - 304
  8. Dorset - 846
  9. Dover - 12,826
  1. Doylestown - 3,051
  2. Dresden - 1,529
  3. Drexel - 2,076
  4. Dublin - 41,751
  5. DUNCAN FALLS - 880
  6. DUNDEE - 297
  7. Dunkirk - 875
  8. DUNLAP - 1,719
  9. Dupont - 318
  1. EAST SPRINGFIELD - 85
  2. Eastlake - 18,577
  3. Eaton - 8,407
  4. Edgerton - 2,012
  5. Edgewood - 4,432
  6. Edinburg - 2,586
  7. Edison - 437
  1. Edon - 834
  2. Eldorado - 509
  3. Elgin - 57
  4. Elida - 1,905
  5. ELIZABETHTOWN - 350
  6. Elmore - 1,410
  7. Elyria - 54,533
  1. Empire - 299
  2. Englewood - 13,465
  3. Enon - 2,415
  4. ETNA - 16,373
  5. Euclid - 48,920
  6. Evansport - 184
  7. Evendale - 2,767
  1. Fairborn - 32,352
  2. Fairfax - 1,699
  3. Fairfield - 42,510
  4. Fairlawn - 7,437
  5. FAIRPOINT - 44
  6. Fairport Harbor - 3,109
  7. Fairview - 83
  8. Fairview Park - 16,826
  9. FARMDALE - 1,768
  10. Farmersville - 1,009
  11. Fayette - 9,194
  1. Fayetteville - 330
  2. Felicity - 818
  3. Findlay - 41,202
  4. Finneytown - 12,741
  5. Fitchville - 1,056
  6. FLAT ROCK - 233
  7. FLEMING - 1,410
  8. Fletcher - 473
  9. Florida - 232
  10. Flushing - 2,021
  1. Forest - 1,461
  2. Forest Park - 18,720
  3. Fort Jennings - 485
  4. Fort Loramie - 1,478
  5. Fort Recovery - 1,430
  6. FORT SENECA - 254
  7. Fostoria - 13,441
  8. Fowler - 2,595
  9. Frankfort - 1,064
  10. Franklin - 11,771
  1. Franklin Furnace - 1,660
  2. Frazeysburg - 1,326
  3. Fredericksburg - 423
  4. Fredericktown - 2,493
  5. Freedom - 946
  6. Freeport - 745
  7. Fremont - 16,734
  8. FRESNO - 140
  9. Fulton - 3,182
  10. Fultonham - 176
  1. Gahanna - 33,248
  2. Galena - 653
  3. Galion - 10,512
  4. Gallipolis - 5,097
  5. Galloway - 27,698
  6. Gambier - 2,391
  7. Garfield Heights - 28,849
  8. Garrettsville - 2,325
  9. Gates Mills - 2,270
  10. Geneva - 11,098
  11. Geneva-on-the-Lake - 1,288
  12. Genoa - 23,093
  13. Georgetown - 4,331
  14. Germantown - 5,547
  15. Gettysburg - 513
  1. Gibsonburg - 2,581
  2. Gilboa - 184
  3. Girard - 9,958
  4. Glandorf - 1,001
  5. GLENCOE - 310
  6. Glendale - 2,155
  7. Glenford - 173
  8. Glenmont - 272
  9. Glenwillow - 923
  10. Glouster - 1,791
  11. Gnadenhutten - 1,288
  12. Golf Manor - 3,611
  13. GOMER - 208
  14. Gordon - 212
  1. Goshen - 529
  2. Grafton - 6,636
  3. Grand Rapids - 1,607
  4. Grand River - 399
  5. Grandview - 1,731
  6. Grandview Heights - 6,536
  7. Granville - 9,773
  8. Gratiot - 221
  9. Gratis - 4,408
  10. Graysville - 76
  11. GRAYTOWN - 1,357
  12. Green - 25,699
  13. Green Camp - 1,179
  14. Green Springs - 1,368
  1. Green township - 58,370
  2. Greene - 1,015
  3. Greenfield - 5,565
  4. Greentown - 3,804
  5. Greenville - 17,613
  6. Greenwich - 1,476
  7. GRELTON - 0
  8. Groesbeck - 6,788
  9. Grove City - 35,575
  10. Groveport - 5,363
  11. Grover Hill - 402
  12. Guilford - 3,203
  13. Gustavus - 829
  14. GUYSVILLE - 1,692
  1. Hamden - 879
  2. Hamersville - 546
  3. Hamilton - 62,477
  4. Hamilton township - 23,556
  5. Hamler - 576
  6. HAMMONDSVILLE - 743
  7. Hanging Rock - 221
  8. Hanoverton - 408
  9. Harbor View - 123
  10. Harpster - 204
  11. Harrisburg - 320
  12. Harrison - 9,897
  13. Harrisville - 1,836
  14. Harrod - 417
  15. Hartford - 1,431
  1. Hartland - 1,112
  2. Hartsgrove - 1,597
  3. Hartville - 2,944
  4. Harveysburg - 546
  5. Haskins - 1,188
  6. Haviland - 215
  7. Haydenville - 381
  8. Hayesville - 448
  9. Heath - 10,310
  10. Hebron - 2,336
  11. Helena - 224
  12. Hemlock - 155
  13. Henrietta - 1,861
  14. Hicksville - 4,979
  15. Higginsport - 251
  1. Highland - 2,372
  2. Highland Heights - 8,345
  3. Highland Hills - 1,130
  4. Hilliard - 28,435
  5. Hills and Dales - 221
  6. Hillsboro - 6,605
  7. Hinckley - 7,646
  8. Hiram - 1,406
  9. Holgate - 1,109
  10. Holiday City - 52
  11. Holland - 1,764
  12. Hollansburg - 227
  13. Holloway - 338
  14. Holmesville - 372
  15. HOMERVILLE - 1,873
  1. HOMEWORTH - 481
  2. HOOVEN - 534
  3. Hopedale - 950
  4. Hopewell - 1,381
  5. HOUSTON - 1,490
  6. HOWARD - 5,617
  7. Howland - 19,106
  8. Hoytville - 303
  9. Hubbard - 13,528
  10. Huber Heights - 38,101
  11. Hudson - 22,262
  12. Hunting Valley - 705
  13. Huntsburg - 3,637
  14. Huntsville - 431
  15. Huron - 10,697
  1. IDAHO - 7,120
  2. Independence - 7,133
  1. Irondale - 387
  2. Ironton - 11,129
  1. IRWIN - 621
  1. Ithaca - 136
  1. JACOBSBURG - 1,744
  2. Jamestown - 1,993
  3. Jasper - 745
  4. Jefferson - 3,120
  1. Jerusalem - 3,109
  2. Jewett - 692
  3. Johnstown - 4,632
  4. Junction City - 819
  1. Kalida - 1,542
  2. KANSAS - 179
  3. Kelleys Island - 312
  4. KENSINGTON - 1,728
  5. Kent - 28,904
  6. Kenton - 8,262
  1. Kenwood - 6,981
  2. Kettering - 56,163
  3. Kettlersville - 179
  4. KILBOURNE - 139
  5. Killbuck - 1,982
  6. Kimbolton - 144
  1. KINGS MILLS - 1,319
  2. Kingston - 2,156
  3. Kingsville - 1,766
  4. Kinsman - 1,876
  5. Kipton - 243
  6. Kirby - 118
  1. Kirkersville - 525
  2. Kirtland - 6,866
  3. Kirtland Hills - 646
  4. KITTS HILL - 2,911
  5. KUNKLE - 246
  1. La Rue - 747
  2. LACARNE - 74
  3. Lafayette - 4,081
  4. LAFFERTY - 304
  5. Lagrange - 6,164
  6. LAKE MILTON - 2,884
  7. Lakeline - 226
  8. Lakemore - 3,068
  9. LAKESIDE - 694
  10. LAKESIDE MARBLEHEAD - 4,319
  11. Lakeview - 1,072
  12. LAKEVILLE - 1,533
  13. Lakewood - 52,131
  14. Lancaster - 38,780
  15. LANGSVILLE - 918
  16. LANSING - 634
  17. LATHAM - 295
  18. Latty - 1,017
  1. Laura - 474
  2. Laurel - 1,166
  3. Laurelville - 527
  4. Lawrence - 2,579
  5. Leavittsburg - 1,973
  6. Lebanon - 20,033
  7. Leesburg - 1,414
  8. Leesville - 158
  9. Leetonia - 1,959
  10. Leipsic - 2,093
  11. Lenox - 1,450
  12. LEWIS CENTER - 11,261
  13. Lewisburg - 1,820
  14. LEWISTOWN - 222
  15. Lewisville - 176
  16. Lexington - 5,444
  17. Liberty Center - 1,180
  18. Liberty township - 37,259
  1. Lima - 38,771
  2. Limaville - 151
  3. Lincoln Heights - 3,286
  4. Lindsey - 446
  5. Linndale - 179
  6. Lisbon - 2,821
  7. Litchfield - 3,250
  8. Lithopolis - 1,106
  9. LITTLE HOCKING - 263
  10. Lockbourne - 237
  11. Lockland - 3,449
  12. Lodi - 2,746
  13. Logan - 7,152
  14. London - 9,904
  15. Londonderry - 727
  16. LONG BOTTOM - 1,593
  17. Lorain - 64,097
  1. Lordstown - 3,417
  2. Lore City - 325
  3. Loudonville - 2,641
  4. Louisville - 9,186
  5. Loveland - 12,081
  6. Lowell - 549
  7. Lowellville - 1,155
  8. Lower Salem - 86
  9. Lucas - 615
  10. Lucasville - 2,757
  11. Luckey - 1,012
  12. Ludlow Falls - 208
  13. Lykens - 660
  14. Lynchburg - 1,499
  15. Lyndhurst - 14,001
  16. LYNX - 474
  17. Lyons - 562
  1. Macedonia - 11,188
  2. MACK - 11,585
  3. Macksburg - 186
  4. Madeira - 8,726
  5. Madison - 8,448
  6. Magnetic Springs - 268
  7. Magnolia - 978
  8. Maineville - 975
  9. Malinta - 265
  10. Malta - 1,864
  11. Malvern - 1,189
  12. Manchester - 2,052
  13. Mansfield - 47,821
  14. Mantua - 1,043
  15. Maple Heights - 23,138
  16. MAPLEWOOD - 739
  17. Marble Cliff - 573
  18. Marblehead - 903
  19. Marengo - 342
  20. MARIA STEIN - 2,269
  21. Mariemont - 3,403
  22. Marietta - 14,085
  23. Marion - 36,837
  24. MARK CENTER - 451
  25. MARNE - 783
  26. Marshallville - 756
  27. MARTIN - 1,170
  28. Martins Ferry - 6,915
  29. Martinsburg - 237
  30. Martinsville - 463
  31. Marysville - 22,094
  1. Mason - 30,712
  2. Massie - 1,141
  3. Massillon - 32,149
  4. Masury - 2,064
  5. Matamoras - 896
  6. Maumee - 14,286
  7. Mayfield - 3,460
  8. Mayfield Heights - 19,155
  9. MC ARTHUR - 5,947
  10. MC CLURE - 0
  11. MC COMB - 3,010
  12. MC CUTCHENVILLE - 759
  13. MC DERMOTT - 3,566
  14. MC DONALD - 4,598
  15. MC GUFFEY - 419
  16. McArthur - 2,016
  17. McClure - 725
  18. McComb - 1,648
  19. McConnelsville - 1,784
  20. McCutchenville - 400
  21. McDermott - 434
  22. McGuffey - 501
  23. Mecca - 2,674
  24. Mechanic - 3,127
  25. Mechanicsburg - 1,644
  26. MECHANICSTOWN - 833
  27. Medina - 26,678
  28. MEDWAY - 4,110
  29. Melrose - 275
  30. Mendon - 662
  31. Mentor - 47,159
  1. Mentor-on-the-Lake - 7,443
  2. Metamora - 627
  3. Miami - 40,848
  4. Miamisburg - 20,181
  5. MIAMITOWN - 1,259
  6. Middle Bass - 25
  7. Middle Point - 576
  8. MIDDLEBURG - 63
  9. Middleburg Heights - 15,946
  10. Middlefield - 2,694
  11. Middleport - 2,530
  12. Middletown - 48,694
  13. Midland - 315
  14. Midvale - 754
  15. Milan - 3,606
  16. Milford - 6,709
  17. Milford Center - 792
  18. Millbury - 1,200
  19. Milledgeville - 112
  20. Miller City - 137
  21. Millersburg - 3,025
  22. Millersport - 1,044
  23. MILLFIELD - 341
  24. Millville - 708
  25. Milton Center - 144
  26. Mineral City - 727
  27. Mineral Ridge - 3,892
  28. Minerva - 3,720
  29. MINFORD - 693
  30. Mingo Junction - 3,454
  31. Minster - 2,805
  1. Mogadore - 3,853
  2. Monclova - 12,400
  3. Monroe - 12,442
  4. Monroeville - 1,400
  5. Montezuma - 165
  6. Montgomery - 10,251
  7. Montpelier - 4,072
  8. Montrose-Ghent - 5,177
  9. Montville - 1,991
  10. Moorefield - 12,436
  11. Moraine - 6,307
  12. Moreland Hills - 3,320
  13. Morral - 399
  14. Morristown - 303
  15. Morrow - 1,188
  16. Moscow - 185
  17. Mount Blanchard - 492
  18. Mount Carmel - 4,741
  19. Mount Cory - 204
  20. Mount Eaton - 241
  21. Mount Gilead - 3,660
  22. Mount Healthy - 6,098
  23. Mount Orab - 3,664
  24. MOUNT PERRY - 1,748
  25. Mount Pleasant - 2,368
  26. Mount Sterling - 1,782
  27. Mount Vernon - 16,990
  28. Mount Victory - 627
  29. Mowrystown - 360
  30. Munroe Falls - 5,012
  31. Murray City - 449
  1. Napoleon - 9,796
  2. NASHPORT - 5,485
  3. Nashville - 197
  4. Navarre - 1,957
  5. NEAPOLIS - 423
  6. Neffs - 993
  7. NEGLEY - 281
  8. Nelson - 3,148
  9. Nelsonville - 5,392
  10. Nevada - 760
  11. Neville - 100
  12. New Albany - 7,724
  13. New Alexandria - 272
  14. New Athens - 320
  15. NEW BALTIMORE - 661
  16. New Bavaria - 99
  17. New Bloomington - 515
  18. New Boston - 2,272
  19. New Bremen - 2,978
  20. New Carlisle - 5,785
  21. New Concord - 2,491
  22. New Franklin - 14,227
  23. NEW HAMPSHIRE - 174
  1. New Waterford - 1,238
  2. New Weston - 136
  3. Newark - 47,573
  4. Newburgh Heights - 2,167
  5. Newbury - 5,537
  6. Newcomerstown - 3,822
  7. NEWPORT - 1,988
  8. Newton Falls - 4,795
  9. Newtonsville - 392
  10. Newtown - 2,672
  11. Ney - 354
  12. Niles - 19,266
  13. Noble - 1,716
  14. North Baltimore - 3,432
  15. North Bend - 857
  16. North Benton - 1,305
  17. North Bloomfield - 1,863
  18. North Canton - 17,488
  19. North Fairfield - 560
  20. North Hampton - 478
  21. NORTH INDUSTRY - 10,213
  22. NORTH JACKSON - 3,101
  23. North Kingsville - 2,923
  1. NORTH LAWRENCE - 268
  2. North Lewisburg - 1,490
  3. NORTH LIMA - 2,724
  4. North Madison - 8,547
  5. North Olmsted - 32,718
  6. North Perry - 893
  7. North Randall - 1,027
  8. North Ridgeville - 29,465
  9. North Robinson - 205
  10. North Royalton - 30,444
  11. North Star - 236
  12. Northfield - 3,677
  13. Northfield Center - 5,839
  14. Northridge - 7,572
  15. Northridge - 7,572
  16. Northwood - 5,265
  17. Norton - 12,085
  18. Norwalk - 17,012
  19. Norwich - 31,807
  20. Norwood - 19,207
  21. NOVA - 1,759
  22. NOVELTY - 4,082
  1. Oak Harbor - 2,759
  2. Oak Hill - 1,551
  3. Oakwood - 3,667
  4. Oakwood - 3,667
  5. Oakwood - 3,667
  6. Oberlin - 8,286
  7. Obetz - 4,532
  8. OCEOLA - 190
  1. Ohio City - 705
  2. OKEANA - 3,047
  3. OKOLONA - 14,610
  4. OLD FORT - 186
  5. Old Washington - 279
  6. Olmsted Falls - 9,024
  7. Ontario - 6,225
  8. Orange - 3,323
  1. Orangeville - 197
  2. Oregon - 20,291
  3. OREGONIA - 1,689
  4. Orient - 270
  5. Orrville - 8,380
  6. Orwell - 3,106
  7. Osgood - 302
  8. Osnaburg - 5,616
  1. Ostrander - 643
  2. Ottawa - 7,845
  3. Ottawa Hills - 4,517
  4. Ottoville - 976
  5. Otway - 87
  6. Owensville - 794
  7. Oxford - 23,661
  1. Painesville - 19,563
  2. Palestine - 200
  3. Pandora - 1,153
  4. Paris - 1,744
  5. PARKDALE - 4,338
  6. Parkman - 4,131
  7. Parma - 81,601
  8. Parma Heights - 20,718
  9. Parral - 218
  10. Pataskala - 14,962
  11. PATRIOT - 2,315
  12. Paulding - 4,022
  13. Payne - 1,194
  14. PEDRO - 3,154
  1. Peebles - 1,782
  2. PEMBERTON - 112
  3. Pemberville - 1,371
  4. Peninsula - 565
  5. Pepper Pike - 5,979
  6. Perry - 3,531
  7. Perrysburg - 20,623
  8. Perrysville - 735
  9. PETERSBURG - 1,277
  10. PETTISVILLE - 498
  11. Phillipsburg - 557
  12. Philo - 733
  13. Pickerington - 18,291
  14. PIEDMONT - 433
  1. Pierpont - 1,285
  2. Piketon - 2,181
  3. Pioneer - 1,380
  4. Piqua - 20,522
  5. Pitsburg - 388
  6. Plain City - 4,225
  7. Plainfield - 157
  8. Pleasant City - 447
  9. Pleasant Hill - 1,200
  10. Pleasant Plain - 154
  11. Pleasantville - 960
  12. Plymouth - 1,981
  13. Poland - 14,960
  14. Polk - 2,132
  1. Pomeroy - 1,852
  2. Port Clinton - 6,056
  3. Port Jefferson - 371
  4. Port Washington - 569
  5. Port William - 254
  6. Portage - 692
  7. PORTLAND - 542
  8. Portsmouth - 20,226
  9. Potsdam - 288
  10. Powell - 11,500
  11. Powhatan Point - 1,592
  12. Proctorville - 574
  13. Prospect - 2,089
  14. PUT IN BAY - 763
  1. Quincy - 706
      1. Racine - 675
      2. RADNOR - 1,540
      3. Rarden - 1,249
      4. Ravenna - 11,724
      5. Rawson - 570
      6. RAY - 1,782
      7. Rayland - 417
      8. RAYMOND - 257
      9. Reading - 10,385
      10. Reed - 848
      11. REEDSVILLE - 2,083
      12. Reily - 2,624
      13. Reminderville - 3,404
      14. RENO - 1,293
      15. Republic - 549
      1. Reynoldsburg - 35,893
      2. Richfield - 3,648
      3. Richmond - 938
      4. RICHMOND DALE - 377
      5. Richmond Heights - 10,546
      6. RICHVILLE - 3,324
      7. Richwood - 2,229
      8. Ridgefield - 2,329
      9. Ridgeville - 1,091
      10. RIDGEVILLE CORNERS - 435
      11. Ridgeway - 338
      12. Rio Grande - 830
      13. Ripley - 2,338
      14. Risingsun - 606
      15. Rittman - 6,491
      1. Riverlea - 545
      2. Riverside - 25,201
      3. Roaming Shores - 1,508
      4. ROBERTSVILLE - 331
      5. Rochester - 799
      6. Rock Creek - 529
      7. Rockbridge - 182
      8. Rockford - 1,120
      9. Rocky Ridge - 417
      10. Rocky River - 20,213
      11. Rogers - 237
      12. Rome - 1,812
      13. Rootstown - 8,225
      14. Roseville - 1,852
      15. ROSEWOOD - 257
      1. Ross - 8,355
      2. Rossburg - 201
      3. Rossford - 6,293
      4. ROSSMOYNE - 2,230
      5. RUDOLPH - 458
      6. Ruggles - 905
      7. Rush - 2,613
      8. Rushsylvania - 516
      9. Rushville - 302
      10. Russell - 5,190
      11. Russells Point - 1,391
      12. Russellville - 561
      13. Russia - 640
      14. Rutland - 2,353
      1. Sabina - 2,564
      2. Sagamore Hills - 10,947
      3. SAINT BERNARD - 9,856
      4. SAINT CLAIRSVILLE - 12,636
      5. SAINT HENRY - 3,666
      6. SAINT LOUISVILLE - 2,312
      7. SAINT MARYS - 12,932
      8. SAINT PARIS - 5,608
      9. Salem - 12,303
      10. Salesville - 129
      11. Salineville - 1,311
      12. Sandusky - 25,793
      13. SANDYVILLE - 368
      14. Sarahsville - 166
      15. Sardinia - 980
      16. SARDIS - 559
      17. Savannah - 413
      18. SAYLER PARK FINANCE - 15,934
      19. Scio - 763
      20. Scott - 2,180
      21. SCOTTOWN - 1,078
      22. Seaman - 944
      23. Sebring - 4,420
      24. Sedalia - 322
      25. Senecaville - 457
      26. Seven Hills - 11,804
      27. Seven Mile - 751
      1. Seville - 2,296
      2. SHADE - 31,225
      3. Shadyside - 3,785
      4. Shaker Heights - 28,448
      5. Shalersville - 5,670
      6. Sharonville - 13,560
      7. Shawnee - 12,433
      8. Shawnee Hills - 681
      9. Shawnee Hills - 681
      10. Sheffield - 3,982
      11. Sheffield Lake - 9,137
      12. Shelby - 9,317
      13. Sherrodsville - 304
      14. Sherwood - 827
      15. Sherwood - 827
      16. Shiloh - 649
      17. Shiloh - 649
      18. Short Creek - 1,090
      19. Shreve - 1,514
      20. Sidney - 21,229
      21. Silver Lake - 2,519
      22. Silverton - 4,788
      23. Sinking Spring - 133
      24. Smithfield - 3,473
      25. Smithville - 1,252
      26. Solon - 23,348
      1. Steubenville - 18,659
      2. STEWART - 247
      3. Stockport - 503
      4. Stone Creek - 177
      5. Stonelick - 5,890
      6. STOUT - 1,827
      7. Stoutsville - 560
      8. Stow - 34,837
      9. Strasburg - 2,608
      10. Stratton - 294
      11. Streetsboro - 16,028
      12. Strongsville - 44,750
      13. Struthers - 10,713
      14. Stryker - 1,335
      15. Suffield - 6,311
      16. Sugar Grove - 426
      17. Sugarcreek - 8,041
      18. Sullivan - 2,513
      19. Summerfield - 254
      20. Summitville - 135
      21. Sunbury - 4,389
      22. Swanton - 3,690
      23. Sycamore - 19,200
      24. Sylvania - 48,487
      25. Symmes - 14,683
      26. Syracuse - 826
      1. TAFT - 13,638
      2. Tallmadge - 17,537
      3. Tarlton - 282
      4. Terrace Park - 2,251
      5. The Plains - 3,080
      6. Thompson - 684
      7. Thornville - 991
      1. THURMAN - 918
      2. Thurston - 604
      3. Tiffin - 17,963
      4. Tiltonsville - 1,372
      5. Timberlake - 675
      6. Tipp City - 9,689
      7. TIPPECANOE - 121
      1. Tiro - 280
      2. Toledo - 287,208
      3. Tontogany - 367
      4. Toronto - 5,091
      5. Tremont City - 375
      6. Trenton - 11,869
      1. Trimble - 4,480
      2. TRINWAY - 365
      3. Trotwood - 24,431
      4. Troy - 25,058
      5. Tuscarawas - 1,864
      6. Twinsburg - 18,795
      1. Uhrichsville - 5,413
      2. Union - 6,419
      3. Union City - 1,666
      4. UNION FURNACE - 122
      1. Urbana - 14,795
      2. Urbancrest - 960
      3. Utica - 2,132
      1. VALLEY CITY - 4,150
      2. Valley View - 2,034
      3. Valleyview - 620
      4. Van Buren - 1,469
      1. Van Wert - 10,846
      2. Vandalia - 15,246
      3. Vanlue - 359
      4. Venedocia - 124
      1. Vermilion - 10,594
      2. Vernon - 2,997
      3. Verona - 494
      4. Versailles - 2,687
      1. VICKERY - 121
      2. Vienna - 3,997
      3. VINCENT - 339
      4. Vinton - 548
      1. Wadsworth - 21,567
      2. Waite Hill - 471
      3. Wakeman - 2,731
      4. Walbridge - 3,019
      5. Waldo - 1,143
      6. WALHONDING - 890
      7. Walton Hills - 2,281
      8. Wapakoneta - 9,867
      9. WARNOCK - 57
      10. Warren - 41,557
      11. Warrensville Heights - 13,542
      12. Warsaw - 682
      13. WASHINGTON COURT HOUSE - 14,192
      14. Washington township - 56,607
      15. Washingtonville - 801
      16. WATERFORD - 3,713
      17. Waterloo - 2,562
      18. Waterville - 11,336
      19. Wauseon - 7,332
      20. WAVERLY - 14,132
      21. Wayne - 1,304
      22. Waynesburg - 923
      1. West Unity - 1,671
      2. Westerville - 36,120
      3. Westfield Center - 1,115
      4. Westlake - 32,729
      5. Weston - 2,336
      6. Wharton - 358
      7. Wheelersburg - 6,437
      8. WHIPPLE - 1,001
      9. WHITE COTTAGE - 15
      10. White Oak - 19,167
      11. Whitehall - 18,062
      12. Whitehouse - 4,149
      13. Wickliffe - 12,750
      14. Wilberforce - 2,271
      15. Wilkesville - 895
      16. Willard - 6,236
      17. Williamsburg - 5,746
      18. Williamsfield - 1,645
      19. Williamsport - 1,023
      20. WILLIAMSTOWN - 68
      21. WILLISTON - 487
      22. Willoughby - 22,268
      1. Willoughby Hills - 9,485
      2. WILLOW WOOD - 1,366
      3. Willowick - 14,171
      4. Willshire - 1,584
      5. Wilmington - 12,520
      6. Wilmot - 304
      7. Winchester - 2,208
      8. Windham - 2,209
      9. Windsor - 2,279
      10. WINESBURG - 352
      11. Wintersville - 3,924
      12. Withamsville - 7,021
      13. Woodlawn - 3,294
      14. Woodmere - 884
      15. Woodsfield - 2,384
      16. Woodstock - 305
      17. Woodville - 3,395
      18. Wooster - 26,119
      19. Worthington - 13,575
      20. Wren - 194
      21. Wyoming - 8,428
      1. Xenia - 25,719
            1. Zaleski - 278
            1. Zanesville - 25,487
            1. Zoar - 169