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The City of Toledo’s Residential Tax Abatement (RTA) Program is designed to spur housing development and rejuvenate existing housing stock within city limits. This program offers a 100% exemption on the increased property value resulting from new home construction or significant renovations. The abatement period extends up to 12 years for renovations and up to 15 years for new construction. The map below illustrates the RTA zones located throughout the city.


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Eligibility

Single-family homes and multi-family structure with four or fewer units qualify for the RTA Program. Larger multi-family structures with more than five units are directed to the Commercial/Industrial Tax Abatement Program.

The RTA Program supports the development of new single-family homes, multi-family investor-owned properties, and the rehabilitation of existing single- and multi-family housing. The minimum cost of improvements for rehabilitation is set at $2,500. The abatement periods vary, with new construction projects qualifying for up to a 15-year exemption and renovation projects qualifying for up to a 12-year period.

The Lucas County Auditor assesses whether an improvement will increase property tax value and determines the extent of the increase. Major improvements likely to impact property value for tax purposes are listed below, while common residential enhancements that are less likely to affect assessed value are also outlined.


Major improvements that MAY increase assessed value of residential property

  • Build a new porch
  • Remodel a basement/attic into living space
  • New addition(s) to an existing structure
  • Install a sunroom
  • New construction
  • Gut and renovate a home or apartment building
  • Build or enlarge a garage
  • Install indoor fireplace
  • Install new additional bathroom

Improvements that likely WILL NOT increase assessed value of residential property


Exterior Residential Improvements:

  • New roof installation
  • Solar panels
  • Aluminum siding installation
  • Siding repair
  • Storm window/door installation
  • Adding windows/doors
  • Repair/replace/add shutters
  • Install awnings
  • Add/replace gutters/downspouts
  • Repoint, repair, replace masonry
  • Add window boxes
  • Repair/replace porches/steps
  • Install outdoor lighting
  • Install sprinkler system
  • Plant lawns/shrubs/grass/plants
  • Scrape/paint house
  • Install/repair/replace sidewalks


Interior Residential Improvements:

  • Remodel kitchen
  • Paint/wallpaper/redecorate
  • Add closets
  • Resurface floors
  • Resurface ceilings/walls
  • Repair plaster
  • Install window blinds
  • Add built-in bookcases
  • Add built-in cabinets
  • Replace furnace with same kind
  • Replace hot water heater
  • Replace oil or gas burner
  • Replace plumbing
  • Rewire completely
  • Add electrical circuits/outlets
  • Install/replace light fixtures


Qualification Requirements

  • The property must be located in the jurisdictional boundaries of the City of Toledo.
  • Applicant must be the owner of the property for which they are applying for the exemption.
  • Property taxes and assessments must be current.
  • Properties must comply with zoning requirements, including overlay and historic district approvals.
  • Projects must obtain the appropriate permits, inspections and occupancy approvals.
  • Projects must have a minimum investment in renovation or construction of $2,500.
  • Projects should submit an application prior to the commencement of construction.
  • If your project involves the rehabilitation of a structure of historical or architectural significance, please contact the Department of Economic Development in advance of your submission to confirm the required documentation for your particular project.


Abatement Terms and Obligations

Abatement terms commence upon assessment by the Lucas County Auditor, lasting for the specified 12 or 15 years. If the property is sold during this period, the new owner continues to benefit from the abatement. Properties must remain current on property taxes, comply with zoning regulations, and be free of code violations throughout the abatement period. Annual reviews by the Tax Incentive Review Council and property inspections ensure compliance.

Questions?

Please email your questions to Carmen Watkins at carmen.watkins@toledo.oh.gov.