Delaware City Council to Consider Expanding Community Reinvestment Area to Corporate Limits
The proposed measure would align tax abatement boundaries with city borders to encompass newly annexed territory.
Delaware City Council is scheduled to hold a third reading at its Oct. 26, 2026 meeting to consider adopting legislation that amends and re-establishes the Delaware Community Reinvestment Area. The legislation would re-establish program boundaries to align with the city's corporate limits to include newly annexed territories.
Delaware City Council established Oct. 12, 2026, at 7:20 p.m. as the date and time for the public hearing and second reading of Ordinance No. 26-52. Council conducted the scheduled public hearing and second reading on Oct. 12, 2026, advancing the measure toward final adoption.
Created under Ohio Revised Code Sections 3735.65 through 3735.70, the Community Reinvestment Area program authorizes local governments to grant real property tax exemptions to encourage new investment. Under state statute, property owners within an established reinvestment area can apply for real property tax exemptions on a percentage of the assessed valuation of a new structure or on the increased valuation from remodeling. State law permits these exemptions to extend for up to 15 years for dwellings as well as commercial or industrial facilities.
To exempt commercial or industrial properties, municipal authorities and property owners must execute a written agreement prior to the start of construction or remodeling. Under state statute, municipal officials must certify a copy of any proposed commercial agreement to the affected board of education at least 45 business days prior to formal approval. School board approval is not mandatory under state law if estimated tax revenues and payments equal or exceed 25 percent of taxes that would have been payable without the exemption. School boards can also adopt resolutions waiving their approval rights or shortening the 45-day notice period.
Expanding the boundaries to match corporate limits brings newly annexed land into the reinvestment area, touching overlapping school jurisdictions such as Delaware City Schools and Buckeye Valley Local Schools. Delaware City Council and the Buckeye Valley Local School District board held a joint school board meeting on Oct. 5, 2026. The municipal reinvestment framework also incorporates mixed-income housing incentives designed to pair residential abatements with commitments for affordable housing units.
Council open meetings are held in City Hall Council Chambers. Written comments sent to councilclerk@cityofdelawareoh.gov by the 10 a.m. deadline on the date of the meeting will be submitted into the record. Residents wishing to testify or submit comments regarding Ordinance No. 26-52 before the Monday, Oct. 26, 2026 vote can present remarks in person at the 7 p.m. session or contact the clerk.
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City Council · 2026-10-22 · agenda
Supporting evidence (6)
Delaware City Council is scheduled to hold a third reading at its Oct. 26, 2026 meeting to consider adopting legislation that amends and re-establishes the Delaware Community Reinvestment Area.
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7:00 PM OCTOBER 26, 2026
Delaware City Council is scheduled to hold a third reading at its Oct. 26, 2026 meeting to consider adopting legislation that amends and re-establishes the Delaware Community Reinvestment Area.
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14. THIRD READING OF ORDINANCE NO. 26-52 Ordinance No. 26-52, an ordinance amending and re-establishing the Delaware Community Reinvestment Area by implementing Sections 3735.65 through 3735.70 of the Ohio Revised Code and expanding the boundaries to align with the City's Corporate Limits.
The legislation would re-establish program boundaries to align with the city's corporate limits to include newly annexed territories.
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Ordinance No. 26-52, an ordinance amending and re-establishing the Delaware Community Reinvestment Area by implementing Sections 3735.65 through 3735.70 of the Ohio Revised Code and expanding the boundaries to align with the City's Corporate Limits. (Ordinance to re-establish CRA boundaries to include newly annexed territories.)
Delaware City Council and the Buckeye Valley Local School District board held a joint school board meeting on Oct. 5, 2026.
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Approval of the Motion Summary from the City Council / Buckeye Valley Local School District Joint School Board Meeting held on October 5, as recorded and transcribed.
Council open meetings are held in City Hall Council Chambers.
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Open meetings are held in City Hall Council Chambers.
Written comments sent to councilclerk@cityofdelawareoh.gov by the 10 a.m. deadline on the date of the meeting will be submitted into the record.
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Emails, letters, and petitions received to the Council Clerk by 10 a.m. the date of the meeting will be presented to members and submitted into the record. These items will not be read aloud during the meeting but will be available on the website following the meeting at the end of the next business day. Name and address are required. Send to councilclerk@cityofdelawareoh.gov.
https://delawareohio.granicus.com/MinutesViewer.php?view_id=1&clip_id=993
Supporting evidence (1)
Delaware City Council established Oct. 12, 2026, at 7:20 p.m. as the date and time for the public hearing and second reading of Ordinance No. 26-52.
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Establish October 12, 2026, at 7:20 PM as the date and time for the public hearing and second reading of Ordinance No. 26-52, an ordinance amending and re-establishing the Delaware Community Reinvestment Area by implementing Sections 3735.65 through 3735.70 of the Ohio Revised Code and expanding the boundaries to align with the City’s Corporate Limits. (Ordinance to re-establish CRA boundaries to include newly annexed territories.)
https://codes.ohio.gov/ohio-revised-code/section-3735.67
Supporting evidence (3)
Under state statute, property owners within an established reinvestment area can apply for real property tax exemptions on a percentage of the assessed valuation of a new structure or on the increased valuation from remodeling.
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The owner of real property located in a community reinvestment area and eligible for exemption from taxation under a resolution adopted pursuant to section 3735.66 of the Revised Code may file an application for an exemption from real property taxation of a percentage of the assessed valuation of a new structure, or of the increased assessed valuation of an existing structure after remodeling began
State law permits these exemptions to extend for up to 15 years for dwellings as well as commercial or industrial facilities.
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Fifteen years, for any other dwelling or commercial or industrial structure.
To exempt commercial or industrial properties, municipal authorities and property owners must execute a written agreement prior to the start of construction or remodeling.
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If any part of the new structure or remodeled structure that would be exempted is of real property to be used for commercial or industrial purposes, the legislative authority and the owner of the property shall enter into a written agreement pursuant to section 3735.671 of the Revised Code prior to commencement of construction or remodeling
https://codes.ohio.gov/ohio-revised-code/section-3735.671
Supporting evidence (3)
Under state statute, municipal officials must certify a copy of any proposed commercial agreement to the affected board of education at least 45 business days prior to formal approval.
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For the purpose of obtaining such approval, the legislative authority shall certify a copy of the agreement to the board of education not later than forty-five days prior to approving the agreement, excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code.
School board approval is not mandatory under state law if estimated tax revenues and payments equal or exceed 25 percent of taxes that would have been payable without the exemption.
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Approval of an agreement by the board of education is not required under division (A)(1) of this section if, for each tax year the real property is exempted from taxation, the sum of the following quantities, as estimated at or prior to the time the agreement is formally approved by the legislative authority, equals or exceeds twenty-five per cent of the amount of taxes, as estimated at or prior to that time, that would have been charged and payable that year upon the real property had that property not been exempted from taxation
School boards can also adopt resolutions waiving their approval rights or shortening the 45-day notice period.
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If a board of education has adopted a resolution waiving its right to approve agreements and the resolution remains in effect, approval of an agreement by the board is not required under division (A)(1) of this section. If a board of education has adopted a resolution allowing a legislative authority to deliver the notice required under this division fewer than forty-five business days prior to the legislative authority's execution of the agreement, the legislative authority shall deliver the notice to the board not later than the number of days prior to such execution as prescribed by the board in its resolution.