Local guidelines regulate the type of business and investment eligible for incentive.
The exemption level can be exceeded under special circumstances with school board approval. Additional state incentives available include health care subsidies and disadvantaged worker hiring credits. Between January 1st and April 30th of each calendar year, an eligible business may apply to the Director of the ODOD for state franchise tax incentives. Substantial real and personal property tax reductions. See ORC 5709.61-69.