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You just caught that purple unicorn - now what? Ohio’s operating budget appropriates $500 million in grant funds for brownfield...

For many observers tracking the state budget bill, the General Assembly’s change in the name of the state’s development agency - reverting back to the Ohio Department of Development (ODOD) - was breathtaking in and of itself....more

Other people's money: Certain use of federal stimulus cash by land banks “presumed” eligible

During the past decade, county land banks ramped up operations across Ohio largely employing one-time cash. The Hardest Hit Fund (HHF), sourced from Ohio’s share of mortgage industry settlement payments related to the Great...more

Ohio Supreme Court denies Village of Obetz attempt to reinstate expired TIF exemption

A recent decision by the Ohio Supreme Court addressed whether a municipality can retroactively reinstate an expired TIF exemption by amending the legislation that authorized the original exemption. The case arose from a TIF...more

Ohio Senate Committee chefs baking economic development morsels into their version of the state budget bill

On June 1, 2021, the Ohio Senate Finance Committee released its version of the state’s biennial operating budget (HB 110), which must be signed into law by June 30, 2021. As often happens, there are millions of dollars in...more

Ants arriving at the picnic: U.S. 6th Circuit Court of Appeals finds merit in federal “takings” claim filed against county land...

In May 2021, the federal 6th Circuit Court of Appeals in Cincinnati sent a county land bank case back to the district court in Dayton for reconsideration. Rejecting the winning argument at the lower level - that the owner of...more

Much more than just “drug houses”; State grants to fund commercial building demolition would propel county land banks as key...

In late April 2021, a legislative committee in the Ohio House held its second hearing to consider creating a $100 million grant program, exclusively for county land banks, to fund commercial building demolition. Ohio’s land...more

Lame duck results in energy-efficiency deductions for public buildings and airport development districts

New legislation enacted during the recent lame duck session of the General Assembly may alter the allocation of the federal income tax deduction granted for the design and installation of energy-efficient commercial building...more

New “transformational mixed use development” state tax credits

Taxpayers can now access a new, nonrefundable insurance premium tax credit for capital contributions to certain “transformational mixed use developments” (TMUDs). Amended Substitute Senate Bill 39, a piece of legislation...more

Ohio General Assembly considering significant CRA law change during lame duck session

A new proposal in the Ohio legislature would render commercial and industrial Community Reinvestment Area (CRA) projects akin to “pre-1994” treatment. Ohio’s CRA program was initially created as a housing program in the late...more

[Webinar] Wednesday Webinar: Tax Abatements – What School Districts Need to Know (Pre-K to 12) - August 12th, 12:00 pm - 1:00 pm...

As a school official, have you ever wondered, “what do I do with this CRA tax abatement notice from the city?” There are certain quantitative and legal analysis points that school districts should consider when being...more

Little-noticed change to TIF law allows municipalities and townships to redirect up to 25 percent of their TIF funds to public...

This month, the Ohio General Assembly fast-tracked a school construction finance measure as a mini-capital appropriations bill. Amended Senate Bill (Am. SB) 4 was signed into law by Governor DeWine on July 24, 2020, after the...more

Ohio Supreme Court upholds “expedited tax foreclosures,” allowing county land banks to acquire unoccupied, tax delinquent...

In May 2020, the Ohio Supreme Court issued an opinion that carries importance for county elected officials and community and economic developers. Rejecting an activist effort to invalidate “expedited tax foreclosures,” the...more

DevelopOhio Economic Incentives Toolkit

Bricker’s DevelopOhio blog is intended to serve as the go-to resource for economic development practitioners in Ohio. Arguably, the blog’s most valuable resource is the Economic Incentives Toolkit, first written in 2011 and...more

Ohio returns to funding spec-based commercial & industrial development

In 2020, Ohio’s development officials are again awarding grants to fund commercial and industrial development projects that don’t have known end users. JobsOhio is now in the midst of launching a $50 million per year grant...more

Calling all economic developers: Large TIFs may be eligible for a one-time extension opportunity

In the fall of 2019, the Ohio General Assembly significantly changed state law governing tax increment financing (TIF) exemptions. For certain TIF projects, local communities can extend the exemptions – and, therefore,...more

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