Tax Incentive Programs

Enterprise Zones
With the approval of local jurisdictions, the Hamilton County Commissioners may grant property tax incentives to non-retail enterprises that agree to establish, expand, renovate, or occupy a facility within a county-designated enterprise zone and agree to retain or create employment at the project's location. A business must finalize an agreement prior to project commencement.

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Community Reinvestment Areas
Improvements resulting in real property tax increases may be eligible for tax exemptions within designated Community Reinvestment Areas.

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Warehouse Machinery & Equipment Sales Tax Exemption
Provides an exemption from state and county sales tax for companies that purchase eligible warehousing equipment.

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Manufacturing Machinery & Equipment Sales Tax Exemption
Provides an exemption from state and county sales tax for companies that purchase machinery and equipment for manufacturing activities.

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Ohio Enterprise Bond Fund
Provides funding for land and building acquisition, construction, expansion or renovation, and equipment purchases for commercial or industrial projects between $2 million and $10 million in size.

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Ohio Job Creation Tax Credit
Provides commercial activity tax credit for businesses that create new jobs in Ohio.

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Ohio Qualified Small-Issue Bond Program
Provides low-interest financing for small manufacturing facilities locating or expanding in Ohio.

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Ohio Training Tax Credit Program
Non-refundable franchise tax credit designed to encourage Ohio's corporations to provide necessary training to its current Ohio workforce that is at risk of being displaced because of skill deficiencies or the inability to use new technologies.

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Ohio Voluntary Action Program
State program that provides incentives for businesses or individuals who voluntarily clean up property contaminated by hazardous substances and petroleum.

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Research & Development Sales Tax Exemption
Provides an exemption from the usual state and county sales tax for companies that purchase equipment for research and development activities.

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