Scott J. Ziance
Practice Areas
Industries
Education
- Harvard Law School, J.D., 1997, cum laude
Harvard Journal of Law and Public Policy, 1994-1997 - Bowling Green State University, B.A., 1993, magna cum laude, Phi Beta Kappa, Phi Kappa Phi
Bar & Court Admissions
Scott is a partner in the Vorys Columbus office and a member of the tax group. He focuses his practice on the utilization of economic development incentives, tax incentives, economic development financing mechanisms, public-private partnerships and special economic development entities to assist developers, operating businesses and political subdivisions in developing and redeveloping property and creating jobs and economic growth throughout the United States. He also has substantial real property tax valuation litigation experience and significant experience with other aspects of state and local taxation, including oil and gas tax matters and unclaimed funds law.
Career highlights include:
- Representing a West Coast-based Fortune 50 company as incentives counsel in 13 states from coast to coast
- Leading the establishment of an internal economic development incentives team for a large international manufacturer and guiding that team’s effort in projects throughout the United States
- Representing a Fortune 50 retailer on incentives matters in three different times zones throughout the United States
- Drafting or assisting in the drafting of 18 statutory amendments related to economic development incentives
- Serving as incentives counsel to a majority of the ten largest public companies in Central Ohio
- Serving as incentives counsel in connection with three of the largest five incentives packages in the history of the Ohio Department of Development
- Facilitating the construction of 58 distribution centers throughout the United States, containing approximately 29 million square feet (enough space for more than 500 football fields), through the negotiation of incentives for industrial parks, build-to-suit buildings, and speculative buildings
- Designing and implementing an innovative joint economic development zone-based structure to facilitate the construction, by one of the world 's largest developers, of a major industrial park
- Serving as special counsel to a city in helping the city win a site-selection contest for a 1,400-employee corporate headquarters facility and construct $50M+ of public improvements to leverage the headquarters and related development
- Leading a number of post-Historic Boardwalk Hall historic tax credit transactions
- Serving as lead counsel in connection with the establishment of dozens of tax increment financing districts
- Acting as lead counsel for dozens of tax incentives agreements (property tax abatements, job creation tax credits, grant agreements and others) that are triggering billions in investments and creating thousands of jobs
- Leading efforts to save the Ohio historic tax credit when it was slated for elimination as part of the 2015 Ohio budget bill
- Securing millions in tax savings for clients in real property tax valuation cases and personal property tax refund claims
- Advising numerous producers, midstream companies and other Utica shale play participants with novel state and local tax issues
Scott is a member of the Federalist Society, NAIOP Ohio, NAIOP Central Ohio Chapter, the Council of Development Finance Agencies, Heritage Ohio and the Ohio State Bar Association.
Scott regularly works with economic development officials from states, political subdivisions and private, non-profit economic development entities, on credit and incentives matters throughout the United States. He has made presentations throughout the United States on tax increment financing, historic tax credits, new markets tax credits, economic development incentives and economic development financing, and he has testified before an Ohio Constitutional Modernization Commission committee concerning economic development provisions in the Ohio Constitution. In addition, Scott has authored numerous columns on economic development incentives for business newspapers.
Scott received his J.D. cum laude from Harvard Law School, where he was a member of the Harvard Journal of Law and Public Policy. He received his B.A. magna cum laude from Bowling Green State University, where he was a member of Phi Beta Kappa and Phi Kappa Phi.
Professional and Community Activities
- NAIOP, Corporate Board of Directors, 2020-2022
- Ohio State Bar Association, Chair of the Taxation Committee, 2006-2008
- Columbus Chamber, Infrastructure Steering Committee, 2007-2009
- Columbus Region Logistics Council, Business Environment Committee, 2008-2011
- Heritage Ohio, Board of Directors, 2008-2012, Vice Chair of Records and Legal Affairs, 2009-2012
- NAIOP Central Ohio Chapter Board of Directors, 2012-present; President, 2019
- NAIOP Ohio Board of Directors, 2013-present; President, 2018-2019
- Bowling Green, Ohio City Council, 1992-1993
Honors & Awards
- Greater Ohio Policy Center, Private Sector Champion Award Finalist, 2017
- Columbus CEO, Top Lawyers in Columbus, 2015-2016
- The Best Lawyers in America, Public Finance Law, 2011-2020
- Ohio Super Lawyers Rising Stars, Tax, 2006-2007
- Bowling Green State University, Recent Graduate Award, 1999
News
- 8/15/2019One hundred and thirteen lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in The Best Lawyers in America® 2020.
- 7/22/2019Scott Ziance, a partner in the Vorys Columbus office, was recently quoted in a Columbus Business First special report on Qualified Opportunity Zones (QOZs).
- 4/30/2019Recently, a financial closing took place for the redevelopment of the Dayton Arcade complex. The developer described the financing structure as "one of the largest and most complex, using these types of redevelopment financing tools layered together, in the United States."
- 11/15/2018Scott Ziance, a partner in the Vorys Columbus office, was quoted in a Springfield News-Sun story on the use of the use of Tax Increment Financing (TIF) as an incentive for development.
- 8/15/2018One hundred and thirteen lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in The Best Lawyers in America® 2019.
- 12/12/2017Vorys announced that Scott Ziance, leader of the firm’s multi-disciplinary economic development incentives team, has been elected as the president of NAIOP of Ohio.
- 8/17/2017One hundred and eight lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2018.
- 11/8/2016Scott Ziance, a partner in the Columbus office, was quoted in a Columbus Dispatch story regarding the application for historic designation that was filed by the owners of the Dispatch building at 34 S. 3rd St., in Columbus.
- 8/15/2016One-hundred and eleven lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2017.
- 8/17/2015One-hundred and eighteen lawyers from Vorys were recently selected by their peers for inclusion in The Best Lawyers in America® 2016.
- 6/16/2015Scott Ziance, a partner in the Vorys Columbus office and a member of the tax group, was quoted in a Cleveland Plain Dealer story titled “Preservation Tax-Credit Moratorium Pulled from Ohio Senate Budget Proposal.”
- 6/11/2015Scott Ziance, a partner in the Vorys Columbus office and a member of the tax group, was quoted in a Columbus Business First story and a Cleveland Plain Dealer story on an sentence in the Ohio Senate’s proposed budget that would place a two year moratorium on the Ohio Preservation Tax Credit.
- 4/16/2015Scott Ziance, a partner in the Vorys Columbus office and member of the tax group, was quoted extensively in a Steubenville Herald-Star article titled “University Seeks Project Commitment.” The story was about a recent Steubenville City Council Economic Development Committee meeting.
- 2/6/2015Scott Ziance, a partner in the Vorys Columbus office and a member of the tax group, was quoted in a Cleveland Plain Dealer story titled “Flats East Bank Dining, Shopping, Lodging Could Cost you a Few Extra Bucks. Here's Why.”
- 8/18/2014One-hundred and ten lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2015.
- 9/3/2013Scott Ziance, a partner in the Vorys Columbus office and member of the tax group, was quoted in a Columbus Dispatch story titled “JobsOhio fights to fix portrayal.” The story was about JobsOhio, the state's private, nonprofit corporation that was created by Governor Kasich to lead Ohio's job-creation efforts.
- 8/14/2013One hundred and eleven lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2014.
- 8/23/2012One hundred and twenty-six lawyers from Vorys were recently selected by their peers for inclusion in The Best Lawyers in America® 2013.
- 2/17/2012Scott Ziance, a partner in the firm’s Columbus office, was quoted in a Columbus Business First story regarding whether Indiana’s status as a right-to-work state will give it a competitive edge over Ohio in company relocation decisions.
- 1/25/2012Scott Ziance, a partner in the firm’s Columbus office, was featured in a Columbus Dispatch story regarding the economic development incentives that will be used by JobsOhio, the state’s new privately run job creation agency.
- 9/6/2011
- 8/9/2010
- 6/22/2010
- 1/6/2010
- 6/26/2007
Events
- 2/21/2020Vorys is hosting its fifth annual Economic Development Incentives Conference on February 21, 2020.
- 12/6/2019Vorys Partner Scott Ziance spoke at One Columbus’s 2019 Economic Development 411 (ED411) on December 6, 2019.
- 11/12/2019Vorys Partner Scott Ziance spoke at the 2019 Property Tax Symposium on November 12, 2019.
- 10/23/2019Vorys Partner Scott Ziance spoke at the Ohio Municipal League (OML) Annual Conference on October 23, 2019.
- 10/11/2019Vorys Partner Scott Ziance spoke at the National Association of Property Tax Attorneys (NAPTA) 2019 Annual Conference on October 11, 2019.
- 9/20/2019Vorys Attorneys, Tony Ehler, Dave Froling, Nicholas Ray and Scott Ziance spoke at the Council on State Taxation (COST) Mid-West Regional State Tax Seminar on September 20, 2019.
- 4/9/2019Vorys Partners Joseph Mann and Scott Ziance spoke at a Columbus REALTORS event on April 9, 2019.
- 2/22/2019Vorys hosted its fourth annual Economic Development Incentives Conference on February 22, 2019.
- 9/12/2018Vorys partner Scott Ziance spoke at the 2018 NAIOP Central Ohio Industrial Update on September 12, 2018 in Columbus, Ohio.
- 5/24/2018On May 24, 2018, Vorys Partners Joseph Man and Scott Ziance presented at the I-70/75 Economic Development Summit.
- 4/18/2018On April 18, 2018 Vorys Partner Scott Ziance presented a webinar to the Ohio Municipal Attorneys Association (OMAA) and the Ohio Municipal Leagues (OML).
- March 1-2 2018Vorys attorney Nick House presented at the 2018 ICSC Seminar; Changing the Narrative in the Age of “Fake News”: The Retail Beat Goes On. Scott Ziance and Tim Bechtold were panelists at the conference, and Ted Smith and Bryan Falk acted as moderators.
- 2/23/2018The Vorys Economic Development Incentives Conference was held on February 23, 2018 in Columbus, OH.
- 11/2/2017Vorys partner Scott Ziance spoke at the Ohio CCIM's Top Ten Tax Increment Financing Misconceptions event on November 2, 2017.
- 10/24/2017Vorys Partner Scott Ziance spoke at the COST 48th Annual Meeting on October 24, 2017. He presented on incentive transactions and legal constraints that impact businesses and governments.
- 5/11/2017Vorys Partner Scott Ziance presented the Top Ten Tax Increment Financing Misconceptions program hosted by the Ohio CCIM Chapter on May 11, 2017.
- 4/6/2017Vorys Partner Scott Ziance presented the Top Ten Tax Increment Financing Misconceptions program hosted by the Ohio CCIM Chapter on April 6, 2017.
- 3/8/2017Vorys Partner Scott Ziance was a speaker at How to get your Development Done in 2017: Valuable New Incentives & Opportunities hosted by the Central Ohio chapter of NAIOP on March 8, 2017.
- 2/24/2017Vorys hosted the 2017 Ohio Economic Development Incentives Conference on February 24, 2017 in Columbus, Ohio.
- 1/19/2017Vorys Partner Scott Ziance was a speaker at the Developing Columbus: The Impact of Tax Incentives panel hosted by the OSU Center for Real Estate Breakfast Panel Series on January 19, 2017.
- 1/11/2017Vorys Partner Scott Ziance was a speaker at the Top Ten TIF Misconceptions program hosted by the Ohio CCIM Chapter on January 11, 2017.
- 6/8/2016Vorys Partner Scott Ziance presented a webinar titled “An Introduction to HB233 Downtown Redevelopment Districts” hosted by Heritage Ohio on June 8, 2016.
- 5/10/2016Vorys attorneys Aaron Berke and Scott Ziance were speakers at the Grow Licking County Economic Development Series on May 10 and 12, 2016.
- 2/12/2016Several Vorys attorneys will be speakers at the Ohio Economic Development Incentives Conference on February 12, 2016.
- 3/9/2015Vorys partner Scott Ziance will be participating in a panel titled Historic Tax Credits 101: What Every CCIM Should Know, hosted by the CCIM Ohio Chapter on March 9, 2015.
- 3/2/2015Vorys partner Scott Ziance participated in a panel titled Historic Tax Credits 101: What Every Real Estate Lawyer Should Know, hosted by the Columbus Bar Association Real Property Law Committee on March 2, 2015.
- 1/27/2015Several Vorys attorneys presented at the 24th Annual Ohio Tax Conference on January 27-28, 2015. They discussed the following business tax topics:
- 10/10/2014Vorys partner Scott Ziance was a speaker at the Semi-Annual General Policy Council Meeting and Luncheon hosted by Buckeye Hills- Hocking Valley Regional Development District on October 10, 2014.
- 9/9/2014Vorys partner Scott Ziance will be speaking at the 2014 CDFA Ohio Financing Roundtable Conference on September 9, 2014.
- 7/9/2014Vorys partner Scott Ziance will served as a moderator for the Central Ohio NAIOP meeting taking place on July 9, 2014.
- 6/17/2014Vorys partner Scott Ziance presented at the Ohio Mid-Eastern Governments Association Meeting on June 18, 2014.
- 4/29/2014Vorys partner Scott Ziance wasa speaker at the Ohio Legislative Briefing Call hosted by the CDFA Ohio Financing Roundtable on April 29, 2014.
- 1/28/2014Several Vorys attorneys spoke at the 23rd Annual Ohio Tax Conference on January 28-29, 2014.
- 12/6/2013Vorys partner Scott Ziance was a speaker at the Economic Development 411 program, hosted by Columbus 2020 on December 6.
- 10/22/2013Vorys partner Scott Ziance spoke at the Greater Ohio Policy Center & Thriving Communities Institute’s Revitalizing Ohio’s Vacant Properties Conference on October 22, 2013.
- 9/27/2013Vorys attorneys David Froling, Laura Kulwicki and Scott Ziance spokeat the Mid-West Regional State Tax Seminar on September 27, 2013 hosted by the Council on State Taxation.
- 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.
- 1/28/2013The Vorys state and local tax team and the Vorys government relations team hosted a webinar on January 28 entitled, Top Ten Tax Topics to Watch for in 2013, discussing the top tax and tax reform issues.
- 12/5/2012Vorys partner Scott Ziance spoke at the 35th Annual Real Estate Economic Seminar: 2013 Forecast that took place on Wednesday, December 5, 2012.
- 9/27/2012Vorys partner Scott Ziance spoke at The Ohio Society of CPAs’ Columbus Accounting Show on September 27.
- 9/14/2012Vorys hosted the Ohio Constitutional Seminar: “Shall There Be a Convention to Revise, Alter, or Amend” the Ohio Constitution? on September 14, 2012.
- 8/10/2012Vorys partner Scott Ziance spoke at the 2012 Annual Ohio Tax Course on August 10.
- 7/18/2012Vorys partners Sheila Nolan Gartland, Greg Russell and Scott Ziance participated in Central Ohio NAIOP’s seminar, Utica Shale Play – What it Means for Real Estate Professionals on July 18.
- 6/5/2012Vorys partners Tony Ehler and Scott Ziance presented a complimentary webinar designed specifically for tax professionals in the oil and gas industry on June 5.
- 5/23/2012Vorys partners Mark Norman and Scott Ziance spoke at the Ohio Brownfield Conference on May 23.
- 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.
- 11/10/2011
- 8/11/2011
- 7/28/2011
- 7/13/2011
- 7/12/2011
- 6/28/2011
- 4/8/2011
- 1/27/2011
- 1/12/2011
- 10/20/2010
- 9/29/2010
- 7/29/2010
- 6/16/2010
- 2/4/2010
- 1/28/2010
- 1/14/2010
- 10/1/2009
- 8/27/2009
- 1/29/2009
Insights
- Winter 2020The Court concluded that inclusion of properties in a special taxing district that receive no benefit from the taxing district was a taking without due process.
- 12/2/2019Taxpayers interested in claiming the Ohio Opportunity Zone Tax Credit (OZ Tax Credit) for tax year 2019 should be aware that the window to apply for the first come, first served tax credit will open on January 2, 2020 at 10:00am EST.
- 11/5/2019
- 7/31/2019In the Summer 2019 edition of Development Incentives Quarterly, read about the provisions that impact state law governing economic development incentives in Ohio's Budget Bill and the changes coming to Ohio's Job Retention Tax Credit.
- Summer 2019On July 18, Ohio Governor Mike DeWine signed a two-year budget bill (HB 166), his first since taking office.
- Summer 2019On July 18, 2019, Governor DeWine signed into law House Bill 166 (HB 166), the Ohio biennial operating budget bill.
- 7/17/2019Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.
- 7/17/2019Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.
- 7/10/2019On June 12, 2019, the Senate unanimously approved Senate Bill 95. The bill, sponsored by State Senators Bob Peterson and Stephanie Kunze, has been sent to the House for further consideration.
- Spring 2019Through Vorys’ fourth annual Economic Development Incentives Conference – hosted in February – we welcomed more than 270 guests from three countries and seven states.
- 4/10/2019Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation.
- 4/10/2019Since the last edition of The Evaluator, there have been several notable legislative developments and decisions from courts and tax boards in jurisdictions across the country.
- 3/7/2019Property taxes are frequently the largest non-productive expense incurred by property owners, and proactive management of this expense may result in increased profitability.
- 2/12/2019Every six years the State of Ohio requires counties to reappraise real estate.
- 1/8/2019Every six years the State of Ohio requires counties to reappraise real estate.
- 1/8/2019Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 9/10/2018On August 29, 2018, House Speaker Pro Tempore Kirk Schuring introduced a bill (H.B. No. 727) to create a tax credit for investments in Qualified Opportunity Zones.
- 8/2018
- 8/2018Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Illinois, Michigan, Colorado, Tennessee, Minnesota, Indiana and North Carolina. These decisions related to numerous real estate tax areas including exemptions and assessments.
- 7/3/2018In the Summer 2018 edition of Development Incentives Quarterly, read our Top 10 most interesting facts about the Foxconn deal, read a recap of the Ohio Supreme Court decision on what takes priority – a TIF exemption or another exemption, and seven interesting things to know about the City of Columbus' proposed incentives policy.
- 6/27/2018Earlier this year, the City of Columbus announced it would be implementing a new incentives policy impacting residential post-1994 Community Reinvestment Areas (CRAs) in the city.
- 6/21/2018Two important aspects of every tax increment financing (TIF) project in Ohio are (i) determining whether the TIF exemption or another exemption should take priority when two exemptions apply to the same property, and (ii) taking the steps necessary to implement the preferred priority.
- 5/2018Taxpayers seeking to contest the values established by the auditor or county assessor have a short time-to contest their new valuation.
- 5/2018Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Indiana, California, Oregon, Minnesota, Wisconsin, Michigan and Arizona.
- Spring 2018Vorys third annual Economic Development Incentives Conference – hosted in February – welcomed more than 160 guests from several states across the country.
- 3/23/2018In the Spring 2018 edition of Development Incentives Quarterly, read a Q&A with Chris Chung, CEO of North Carolina’s Economic Development Partnership; learn about strategies for successfully obtaining New Market Tax Credit financing; and see a recap of Vorys’ 2018 Economic Development Incentives Conference.
- 3/2018Taxpayers seeking to contest the values established by the auditor or county assessor have a short time-to contest their new valuation.
- 3/2018Property tax decisions of interest from around the country from January and February 2018.
- 2/5/2018Columbus has implemented a new policy prohibiting businesses from benefiting from incentives granted and administered by Columbus for any year in which the business elects to file its Columbus net profits tax return with the Ohio Department of Taxation (the department).
- Winter 2018The State of Ohio requires counties to reappraise properties for tax purposes every six years and update those values in the middle of that cycle.
- Winter 2018
- Winter 2018The below legislation is currently pending or will be introduced soon.
- 11/15/2017In the Fall 2017 edition of Development Incentives Quarterly, read a Q&A with Kenny McDonald, president and chief economic officer of Columbus 2020; learn about how the new effective date for the Ohio historic preservation tax credit certificates could cause a delay in claiming credit; and learn more about what it mean now that Illinois was reinstated and revised the EDGE Tax Credit.
- 8/29/2017Ohio Governor John Kasich signed in June Am. Sub. House Bill 49, which allowed for the creation of transportation financing districts, a new economic development incentive.
- 8/9/2017In the Summer 2017 edition of Development Incentives Quarterly, learn five more common TIF misconceptions, read about the growing pains municipalities are facing with GASB 77 and find out which Ohio county auditors will complete the required six-year tax appraisal of all properties located in their counties this year.
- Summer 2017
- 6/13/2017On July 1, 2017, a new policy change will go into effect that could have a significant impact on recipients of the Ohio Historic Preservation Tax Credit, O.R.C. § 149.311.
- 5/23/2017The Hamilton County Auditor recently mailed letters to all property owners notifying them of the 2017 new tentative values for their properties.
- Spring 2017In this two-part series, we’ll cover the top 10 misconceptions associated with Ohio Tax Increment Financing (TIF).
- 4/10/2017In the Spring 2017 edition of Development Incentives Quarterly, learn five common TIF misconceptions, learn more about the two significant developments related to Ohio Historic Preservation Tax Credits that happened at the end of 2016 and read a recap of the Vorys Ohio Economic Development Incentives Conference.
- 1/5/2017During a very active session on December 8, 2016, the Ohio General Assembly approved a number of bills containing various economic development incentive updates, including Substitute Senate Bill 235 (SB 235), Substitute Senate Bill 257 (SB 257), and Substitute House Bill 463 (HB 463). Governor Kasich signed SB 235 on December 27, 2016 and it will become effective on March 28, 2017.
- 12/29/2016On December 8, 2016, the Ohio General Assembly approved Substitute Senate Bill 235 (SB 235), which, among other things, creates an exemption from property taxation for commercial or industrial “newly developable property” or “redevelopment property,” defined herein. Governor Kasich signed SB 235 on December 27, 2016, and it will become effective on March 28, 2017. The procedures and benefits of this new exemption are outlined in this Alert.
- Fall 2016Amended Substitute House Bill 233 (HB 233), which became effective August 5, 2016, established the procedure for designating so-called downtown redevelopment districts (DRDs) and innovation districts. These districts operate much like tax increment financing (TIF) areas except that the collected service payments generally can be utilized for a wider range of uses than TIF service payments.
- 11/15/2016In the Fall 2016 edition of Development Incentives Quarterly, learn more about Downtown redevelopment districts and about the federal New Markets Tax Credit (NMTC) program.
- 8/23/2016The Ohio Tax Commissioner recently issued a memorandum to county auditors regarding significant changes to the taxation of oil and gas reserves starting in tax year 2016.
- 8/1/2016In the Summer 2016 edition of Development Incentives Quarterly, read about the long sought-after clarification as to whether Community Reinvestment Act credit is available for Historic Tax Credit financed projects and the proposed regulations regarding so-called “50(d) income” affecting historic tax credit transactions and energy tax credit transactions.
- 6/23/2016The Ohio Board of Tax Appeals (BTA), on a remand from the Ohio Supreme Court, has held that the special purpose doctrine did not apply to a big box Lowe’s property.
- 4/25/2016On April 20, 2016, the Ohio House of Representatives approved Amended Substitute House Bill 233 (HB 233) as amended and passed by the Ohio Senate, which, among other things, establishes the procedure for designating so-called downtown redevelopment districts and innovation districts.
- Winter 2016During 2015, the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) declined from historical highs in 2014, but are still significantly above appeals from prior years.
- Winter 2016The court reversed a Board of Tax Appeals (BTA) decision that denied a property tax exemption to a board of education that leased a 34-acre parcel of property to a farmer. The local board of education (BOE) acquired 154 acres to build a new high school.
- Winter 2016The State of Ohio requires counties to reappraise properties for tax purposes every six years and update those values in the middle of that cycle. This cycle is not evenly distributed between Ohio’s 88 counties.
- 9/16/2015The Ohio Board of Tax Appeals (BTA) recently decided what we believe is its first case concerning the allocation of property taxes from horizontal drilling. In the case, the BTA affirmed the Harrison County Board of Revision’s decision dismissing a complaint filed by a local taxing authority challenging the allocation of the tax revenue.
- 7/14/2015On June 30th Governor Kasich signed Ohio’s 2016-2017 biennial budget. Amended Substitute House Bill 64 (HB 64) contains a few noteworthy tax reforms. That said, HB 64 is more noteworthy for the tax reforms the General Assembly considered but ultimately discarded -- a commercial activity tax (CAT) rate increase, severance tax reform, sales tax rate increase, and sales tax base expansion.
- 7/13/2015On June 30, 2015, Governor Kasich signed into law Amended Substitute House Bill 64 (HB 64), which contains several tax law changes. Included in HB 64 are numerous modifications to both the Ohio Job Creation Tax Credit (JCTC) and the Ohio Job Retention Tax Credit (JRTC). These changes are effective September 29, 2015, the 91st day after the bill was signed. The most significant changes are described in this Alert.
- 6/15/2015In May, the Ohio Department of Taxation mailed letters to Ohio direct pay permit holders indicating the Department’s intent to conduct audits for Ohio sales and use tax compliance on purchases. The Department’s letters are friendly reminders that vigilant compliance remains ever important.
- 2/17/2015On February 11, 2015, Representative Ryan Smith introduced Ohio House Bill 64 (the Bill), the governor’s proposed 2016-2017 biennial budget bill. As Governor John Kasich previously announced, the Bill contains a number of Ohio tax proposals, including reform of Ohio’s severance taxes.
- 11/3/2014Published 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).
- 11/3/2014Published in The Evaluator, this article details several cases related to real property taxation.
- 11/3/2014Published in The Evaluator, this article details counties reappraising or updated tax valuations for 2014.
- 11/3/2014In the Fall 2014 edition of The Evaluator, read about appeals of BTA decisions, cases the Ohio Supreme Court decided related to real property taxation, as well as updates on counties reappraising or updated tax valuations for 2014.
- 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.
- 1/24/2014A Look Back... Before we delve into what we anticipate for Ohio’s taxes in 2014, the Vorys state and local tax team takes a look back at some of our Top Tax Topics to Watch for 2013. There were varying degrees of development with respect to the topics we identified last year, but several are worth noting.
- 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.
- 2/15/2013Ohio Governor John Kasich's FY 2014-2015 biennial budget bill was introduced this week. Weighing 22 pounds in print, covering over 4,200 pages and containing almost 130,000 lines of text, the bill does not lack in length or ambition.
- 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.
- 1/24/2013
- 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.
- 2/13/2012The 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.
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