Delaware County Commissioners Object to City TIF for Northwood Development
The formal objection under Ohio law protects county tax collections and sets up negotiations over the 1,168-residence east side development.
The Delaware County Board of Commissioners moved to safeguard county property tax revenues on Monday, Oct. 12, taking up a formal objection to tax exemptions proposed by the City of Delaware for the Northwood residential development.
According to the board's meeting agenda, commissioners considered a resolution presented by Deputy County Administrator and General Counsel Aric I. Hochstettler objecting to the city's proposed Tax Increment Financing (TIF) incentive districts exemptions for the project. The action formally registers the county's opposition to the municipal tax incentive structure planned for the master-planned neighborhood.
Under Ohio Revised Code Section 5709.40, when a municipality seeks to create an incentive district exempting property improvements for more than 10 years or at a rate exceeding 75%, it must notify the county commissioners at least 45 business days in advance. A board of county commissioners may object by resolution within 30 days of notice. If a county does not formally object, the municipality can enact the exemption without providing tax compensation to the county.
By objecting, the commissioners preserve the county's statutory standing to negotiate a compensation agreement with Delaware City Council. Under state law, if the two local governments do not reach a mutually acceptable agreement, the city's TIF ordinance must provide statutory compensation to the county for the 11th and subsequent years, equal to up to 50% of the taxes the county would have collected absent the exemption.
The dispute centres on Northwood, a 230-acre residential development planned east of downtown Delaware near State Route 521 and Byxbe Parkway. Approved by the city in April 2024 across three distinct subareas, the project is designed for up to 1,168 residences.
Northwood's footprint includes 357 single-family homes being built by M/I Homes in Subarea B, where home sales began in August 2026. Subarea A encompasses the Reserve at Northbourne, a 360-unit apartment complex on 21.5 acres, while Subarea C is planned for up to 451 multifamily residences and townhomes across 83 acres. The buildout of Subarea C depends on the completion of the Byxbe Parkway extension, which connects the neighborhood to regional road networks.
The county's resolution sets up intergovernmental negotiations between Delaware County and the City of Delaware to determine how infrastructure costs and property tax receipts from the east side development will be shared.
How we know this
The sources and records behind this story, with the facts they support.
Board of Commissioners · 2026-10-12 · agenda
Supporting evidence (1)
According to the board's meeting agenda, commissioners considered a resolution presented by Deputy County Administrator and General Counsel Aric I.
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Aric I. Hochstettler, Deputy County Administrator And General Counsel Board Of Commissioners 14. Objecting To The City Of Delaware’s Proposed Tax Increment Financing Incentive Districts Exemptions For The Development Known As Northwood
https://codes.ohio.gov/ohio-revised-code/section-5709.40
Supporting evidence (2)
Under Ohio Revised Code Section 5709.40, when a municipality seeks to create an incentive district exempting property improvements for more than 10 years or at a rate exceeding 75%, it must notify the county commissioners at least 45 business days in advance.
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If a proposed ordinance under division (C)(1) of this section exempts improvements with respect to a parcel within an incentive district for more than ten years, or the percentage of the improvement exempted from taxation exceeds seventy-five per cent, not later than forty-five business days prior to adopting the ordinance the legislative authority of the municipal corporation shall deliver to the board of county commissioners of the county within which the incentive district will be located a notice that states its intent to adopt an ordinance creating an incentive district.
By objecting, the commissioners preserve the county's statutory standing to negotiate a compensation agreement with Delaware City Council.
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The board of county commissioners, by resolution adopted by a majority of the board, may object to the exemption for the number of years in excess of ten, may object to the exemption for the percentage of the improvement to be exempted in excess of seventy-five per cent, or both. If the board of county commissioners objects, the board may negotiate a mutually acceptable compensation agreement with the legislative authority.
https://1808delaware.com/delaware/northwood-opens-the-door-to-delawares-next-big-neighborhood/
Supporting evidence (3)
The dispute centres on Northwood, a 230-acre residential development planned east of downtown Delaware near State Route 521 and Byxbe Parkway.
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M/I Homes has begun selling single-family homes in Northwood, a residential community near State Route 521 and Byxbe Parkway. Homes begin at $355,900, giving buyers a dozen floor plans and a choice between sections in the Delaware City and Buckeye Valley school districts. The houses now appearing along Brittany and Charlie drives, however, are only one part of a much larger project. Northwood ultimately could bring 1,168 residences to approximately 230 acres east of downtown Delaware.
Approved by the city in April 2024 across three distinct subareas, the project is designed for up to 1,168 residences.
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Together, the three subareas account for Northwood’s maximum of 1,168 residences: 357 single-family homes 360 apartments at the Reserve at Northbourne Up to 451 apartments and townhomes in the future third subarea
The buildout of Subarea C depends on the completion of the Byxbe Parkway extension, which connects the neighborhood to regional road networks.
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The completion of Byxbe Parkway also will influence the timing of Northwood’s remaining development. The future 451-unit subarea cannot begin until the required parkway extension is completed.