ORC §122.84 — Ohio Opportunity Zone Investment Tax Credit (OH)
Tracked preemption from the Ohio overlay bundle.
Overview
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Effective
2019-07-18
Sunset
—
Authority
state
Scope
state:OH
Other Ohio preemptions
ORC §5104.054 — Type B Family Child Care Homes By-Right in Residential DistrictsORC §4301.82 — Designated Outdoor Refreshment Area (DORA) Liquor PreemptionORC §519.212 — Permanently Sited Manufactured Home Zoning Preemption (Townships)ORC §303.212 — Permanently Sited Manufactured Home Zoning Preemption (Counties)ORC §713.15 — Nonconforming Use Grandfathering Floor (Municipal)ORC §§3735.65–3735.70 — Community Reinvestment Area (CRA) Tax Abatement FrameworkORC §3781.184 — Federal HUD Construction Standard Preemption (Manufactured Homes)ORC §519.21 — Agricultural Use Preemption (Townships)
Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
parcel.in_federal_opportunity_zone == TruePreempted fields
0 fields on the base district schema are rewritten when the trigger fires.
Citation
Authority source
ORC §122.84 (HB 166, 133rd GA)
§ §122.84
Research notes
State tax-credit layer on top of federal Opportunity Zone designations (26 U.S.C. §1400Z-1/§1400Z-2). 10% nonrefundable Ohio income tax credit for taxpayers investing in Ohio Qualified Opportunity Funds. Not a zoning preemption — it is a state financial incentive that runs parallel to zoning. Captured so city profiles in OZ census tracts are flagged for downstream underwriting. No zoning fields preempted.