- Corporate and Business Organizations
- Government Relations
- University of Dayton School of Law, J.D., 2004, summa cum laude
University of Dayton Law Review, Managing Editor 2004, Staff Writer 2003-2004
- The Ohio State University, B.S., 1997, magna cum laude
Bar & Court Admissions
Mr. Connelly is a senior attorney in the Vorys Columbus office where he practices in the areas of federal, state and local economic development incentives. He represents both public sector and private sector clients and regularly interacts with local legislative authorities, boards of education, the Ohio Development Services Agency and the state Tax Credit Authority. He has experience with enterprise zone and community reinvestment area property tax incentives, job creation tax credits, oil and gas tax, new community authorities, New Markets Tax Credits, tax increment financing and joint economic development districts and zones. He also represents clients on real property tax valuation disputes and appeals.
Mr. Connelly is a member of the Ohio State Bar Association, and is the chair of the Economic Development Incentives Subcommittee of the OSBA’s Taxation Committee.
Since 2008, Mr. Connelly has been an annual speaker at the Ohio Tax Conference on the topic of economic development incentives. He also has been a guest lecturer on the subject of economic development incentives for the County Commissioners Association of Ohio, the Ohio Municipal League, the Council of Development Financing Agencies and the Tax Executives Institute.
Mr. Connelly received his J.D. summa cum laude from the University of Dayton School of Law where he served as staff writer on the University of Dayton Law Review from 2003 to 2004 and managing editor in 2004. He received his B.S. magna cum laude from The Ohio State University.
Mr. Connelly is also a certified public accountant.
- 11/22/2013Chris Connelly, an associate in the Vorys Columbus office and member of the tax group, was mentioned in a Martins Ferry Times Leader story about Tax increment financing (TIF) ordinances discussed at a Cadiz village council meeting.
- 1/28/2014Several Vorys attorneys spoke at the 23rd Annual Ohio Tax Conference on January 28-29, 2014.
- 9/4/2013Vorys associate Chris Connelly spoke at the 2013 CDFA Ohio Finance Roundtable Conference on September 4, 2013. His presentation was titled A Shale of an Opportunity. Connelly and industry experts discussed opportunities and challenges which exist for the development finance industry in regards to shale development in the Buckeye State.
- 1/29/2013Several Vorys attorneys spoke at the 22nd Annual Ohio State Tax Conference, that took place on Tuesday and Wednesday, January 29-30, 2013.
- 1/24/2012Vorys attorneys Chris Connelly, Dave Froling, Laura Kulwicki, Nicholas Ray, Steven Smiseck and Scott Ziance participated in the 21st Annual Ohio Tax Conference on January 24-25.
- 10/31/2014Published in The Evaluator, this article details the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA).
- 10/31/2014Published in The Evaluator, this article details several cases related to real property taxation.
- 10/31/2014Published in The Evaluator, this article details counties reappraising or updated tax valuations for 2014.
- 6/18/2014State and Local Tax Alert: Governor Kasich Signs Mid Biennium Budget Bill and Legislation with Additional Tax ChangesOn June 16, 2014, Governor Kasich signed Substitute House Bill 483 (HB 483), the primary mid-biennial review bill for the current State biennium, and amended Substitute House Bill 492 (HB 492), which includes several tax law changes. The most significant tax law changes contained in HB 483 and HB 492 are described in this Alert.
- 5/15/2014On May 14, 2014, a substitute version of House Bill 375 (the Bill) was passed by the Ohio House of Representatives. The Bill contains several significant changes to the version of House Bill 375 that was first introduced in December 2013. If enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- 2/14/2014On February 12, 2014, a substitute version of House Bill 375 (the Bill) was introduced in the Ohio General Assembly. The Bill proposes several significant changes to the version of House Bill 375 that was first introduced in December 2013, and if enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- 12/5/2013On November 18, 2013, Columbus City Council passed Ordinance No. 2649-2013 (the Ordinance), which expands both the geographic area covered by the Downtown Community Reinvestment Area (the CRA) and expands the scope of real property tax exemptions available within the CRA.
- 12/5/2013On December 4, 2013, House Bill 375 (the Bill) was introduced in the Ohio General Assembly. If enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- 7/2/2013On Sunday June 30, 2013, Governor Kasich signed Ohio’s biennial budget bill, which includes numerous provisions impacting Ohio taxpayers. Though the tax reforms in the final bill are not as sweeping as originally proposed, they will still impact virtually every state tax in some fashion.
- 7/2/2013On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 includes language authorizing the establishment of a "Lake Facilities Authority" to rehabilitate, improve or promote an "impacted watershed."
- 7/1/2013On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 expands upon the scope of the sales and use tax exemption for purchases of certain tangible personal property that will be used at an eligible computer data center (the Data Center Exemption).
- 7/1/2013On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 includes several economic development incentives-related provisions, the most significant of which are described in this alert.
- 2/27/2013Ohio Governor John Kasich’s FY 2014‑2015 biennial budget bill (House Bill No. 59) was recently introduced. Within the bill are significant Ohio sales and use tax reform proposals.
- 2/15/2013On February 12, 2013, the Ohio General Assembly released the "As Introduced" version of House Bill 59 (the Bill), which is the operating budget bill for state fiscal years 2014 and 2015. The Bill contains significant tax reform elements.
- 1/24/2013Published in The Evaluator, this article details why property owners should act now if they wish to challenge their Ohio 2012 tax valuations.
- 1/24/2013This article, published in The Evaluator, explains tax reforms endorsed by the OSBA Council of Delegates. These reforms are focused on efforts to both improve the efficiency of the BTA while also addressing several areas of concern with the operation of the BTA.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions made by the Supreme Court of Ohio as well as in the state legislature.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions of the Ohio Board of Tax Appeals.
- 1/15/2013With the recent commencement of the 130th Ohio General Assembly, 2013 is already shaping up to be a pivotal year for Ohio tax issues. With that in mind, the Vorys state and local tax team and the Vorys governmental relations team present the Top Ten Tax Topics to Watch for in 2013.
- 1/2/2013On December 28, 2012, Governor Kasich announced the establishment of the new Ohio Incumbent Workforce Training Voucher Program (the Program), which is designed to offset a portion of a company’s costs to upgrade the skills of its incumbent workforce, and will provide reimbursement to eligible companies for specific training costs.
- 10/26/2012The state of Ohio requires county auditors to reappraise properties every six years and update those values in the middle of that cycle. The auditors for several Ohio counties listed below are currently finalizing property values to meet this obligation.
- 10/16/2012This summer the Ohio legislature passed significant changes to real property taxation that will impact all property owners. These changes include clarifying how a property is to be valued for real property tax purposes, changing how a recent sale should impact the value of property for taxation purposes, as well as other changes that will impact the filing of complaints at local Boards of Revision.
- 10/16/2012During the past quarter, the Ohio Supreme Court issued several decisions regarding real property taxation.
- 10/16/2012This article, originally published in The Evaluator, details recent decisions by the Ohio Board of Tax Appeals and Appellate Courts.
- 10/16/2012In this quarterly publication, our attorneys will research and write articles that are insightful, interesting and helpful to you. If something is on the horizon that you should know, we'll tell you how it affects you and what you should do to prepare.
- 4/9/2012The redevelopment of environmentally contaminated brownfield sites remains a key component to economic development activities throughout Ohio. Remediation, however, can be expensive.
- 3/26/2012On March 22, 2012, House Bill 489 and Senate Bill 314 (collectively, the Bills) were introduced in the General Assembly. The Bills represent the “JobsOhio II legislation,” which is follow up legislation to the provisions of House Bill 1, which was enacted in February 2011.
- 2/13/2012Oil and Gas Alert: A Win-Win Solution - Using Tax Increment Financing to Pay for Infrastructure Improvements in Areas Impacted by Oil and Gas Production from ShaleThe development of oil and gas from Utica shale is one of the most significant opportunities for economic development in Ohio in the recent past. For example, geologists have estimated that Ohio’s portion of Utica shale alone could contain up to 15 trillion cubic feet of natural gas and 5 million barrels of oil-related liquids.
- 1/12/2012On December 21, 2011, Governor Kasich signed Substitute House Bill 225 (the Bill). As enacted, the Bill includes changes to Ohio’s New Community Authority (NCA) law, permits the county boards of revision to adopt procedures for the electronic filing of real property tax valuation complaints and makes county auditors responsible for the review and approval of property tax exemption applications for certain types of publicly owned property.