• Maximum Tax Exemption Without Affected School Board Approval

  Up to 10 years
  Up to 75% of assessed valuation of the improvements to real property

• Pre-existing Guernsey County Community Re-investment Area

  Guernsey County is one of a few Ohio counties that can continue to offer Community Re-investment Area tax abatements of 100% of applicable real property tax for 15 years (12 years for retail and commercial projects) for qualifying construction. This applies only to the geographical area in the certified Guernsey County Community Re-investment Area as of July 1, 1994.

• Types of Construction Eligible

  Commercial
  Retail
  Industrial

• Allowable Tax Abatement Categories

  Structures and Buildings
  NOTE: Land cost excluded

• Types of Construction Not Eligible

  Residential Structures

• Investment Criteria

  Expansion of a business by adding land, building, machinery, equipment (excluding inventory) equal to or exceeding 10% of the market value of the facility.

  Renovations or alterations of an occupied structure equal to or exceeding 50% of the market value of the structure.

  Renovation or alterations to occupy a vacant structure equal to or exceeding 20% of the market value of the structure.

• Employment Criteria

  Not applicable

• Area Eligible in Guernsey County

  City of Cambridge and portions of Adams Township, Cambridge, Center, Jackson and Wills.

Rural Enterprise Zone - Return to top

• Maximum Tax Exemption Without Affected School Board Approval

  Up to 15 years
  Up to 100% in incorporated areas
  Up to 60% in unincorporated areas
  (Real Property/Personal Property/New Inventory

• Types of Construction Eligible

  Manufacturing
  Warehousing
  Research & Development
  Distribution

• Allowable Tax Abatement Categories

  Structures and Buildings
  Equipment
  Machinery
  New Inventory
  NOTE: Land cost excluded

• Types of Construction Not Eligible

  Retail
  Commercial
  Residential Structures

• Investment Criteria

  Expansion of a business by adding land, building, machinery, equipment (excluding inventory) equal to or exceeding 10% of the market value of the facility.

  Renovations or alterations of an occupied structure equal to or exceeding 50% of the market value of the structure.

  Renovation or alterations to occupy a vacant structure equal to or exceeding 20% of the market value of the structure.

• Employment Criteria

  New businesses create at least five full-time positions
  Expanding businesses create at least 10% additional new full-time positions
  All hires are to be permanent full-time positions

• Area Eligible in Guernsey County

  All municipalities and townships

Fees - Return to top

A state application fee and a local economic development fee are assessed.

Foreign Trade Zone - Return to top

The Foreign Trade Zone area includes all of the 130-acre D.O. Hall Business Park.