Ohio Administrative Code Title 122:9 - Community Reinvestment Area Regulations
Here’s a detailed overview of Ohio Administrative Code Title 122:9 – Community Reinvestment Area (CRA) Regulations, covering the key rules governing tax-exempt incentives in designated CRA zones:
📘 Overview
Title 122:9 establishes regulations for CRAs—geographic zones designated by municipalities/counties under ORC Chapter 3735. Eligible property improvements in these areas may receive real property tax exemptions. Title 122:9 governs the associated application fees and relocation policies.
📄 Chapter 122:9‑1 – Tax Exemption Fee
122:9‑1‑01 – Community reinvestment area tax exemption fee
Sets the state application fee required when a municipality or county applies for a CRA agreement with the Development Services Agency.
Though the fee structure is detailed here, the rule was rescinded as of September 1, 2023. (law.cornell.edu, ohrules.elaws.us)
122:9‑1‑02 – Relocation provisions
Defines “relocation” and outlines conditions where certain employment or property transfers do not trigger CRA relocation restrictions:
Moves within the same political subdivision are exempt.
Transfers between jurisdictions may be exempt if existing jobs/assets are backfilled or replaced within three years.
Late notices (after 30 days) must be justified to the Director of the Development Services Agency. (codes.ohio.gov)
🔍 Key Sections Overview
| Rule | Focus & Highlights |
|---|---|
| 122:9‑1‑01 | Application fee provisions; rescinded in 2023. (law.cornell.edu) |
| 122:9‑1‑02 | Relocation definitions, exceptions for internal moves, relocation timing, and reporting requirements under ORC 3735.673. |
✅ Summary Insights
Rescinded fee rule: As of Sept 1, 2023, the application fee guidance in 122:9‑1‑01 is no longer active.
Clear relocation guidance: Rule 122:9‑1‑02 lays out when job/asset transfers do or do not affect CRA eligibility—key for businesses expanding or shifting operations.
Legislative authority: These rules implement ORC sections 3735.65–.70 and advance compliance oversight under ORC 3735.673. (
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