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City of Toledo
Department of Economic Development

Commercial & Industrial Tax Abatement Program
Deadline  1/1/2030
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Description  [hide this]

The City of Toledo’s Commercial and Industrial Tax Abatement (“CITA”) Program is designed to spur economic activity and job growth that would not have otherwise occurred in the absence of the incentive. The incentive helps minimize risk by lowering operating expenses of a development project that results in the creation or retention of jobs in Toledo. This program offers up to a 100% exemption on the increased property value resulting from new construction or significant renovations. The abatement period extends up to 12 years for renovations and up to 15 years for new construction. The map below illustrates the RTA zones located throughout the city.

Eligibility  [hide this]

Commercial and industrial structures qualify for the CITA Program. Smaller multi-family structures with four or less units are directed to the Residential Tax Abatement Program.

The CITA Program supports new construction and the rehabilitation of existing commercial and industrial structures. The minimum cost of improvements for rehabilitation is $5,000. The abatement periods vary, with new construction projects qualifying for up to a 15-year exemption and renovations qualifying for up to a 12-year exemption.

The Lucas County Auditor assesses whether an improvement will increase property tax value and determines the extent of the increase.


Qualification Requirements:

  • The property must be located in the jurisdictional boundaries of the City of Toledo.
  • Applicant must be the owner of the property for which they are applying for the exemption.
  • Applicant must commit to the creation or retention of jobs in the City of Toledo.
  • Property taxes and assessments must be current.
  • Properties must comply with zoning requirements, including overlay and historic district approvals.
  • Projects must obtain the appropriate permits, inspections and occupancy approvals.
  • Projects must have a minimum investment in renovation or construction of $5,000.
  • Construction cannot commence until a Community Reinvestment Area Agreement and, if needed, a School Payment Agreement and ordinance are executed and approved.
  • In some cases, depending on which Community Reinvestment Area the project is located, the abatement must be authorized by an ordinance being adopted by Toledo City Council.
  • According to Ohio Revised Code, projects expected to generate $2,000,000 or more in new payroll, including construction payroll, are required to enter into a School Payment Agreement with the impacted school district.
  • According to Ohio Revised Code, projects receiving a tax abatement more than 75% will require approval by the impacted school board, unless the school board adopts a resolution waiving its rights to approve such exemptions.
  • If your project involves the rehabilitation of a structure of historical or architectural significance, please contact the Department of Economic Development in advance of your submission to confirm the required documentation for your particular project.

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