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File #: 2451-2025    Version: 1
Type: Ordinance Status: Consent
File created: 9/4/2025 In control: Economic Development & Small and Minority Business Committee
On agenda: 12/15/2025 Final action:
Title: To repeal Ordinance No. 3248-2021 to dissolve the Sugar Farm 40(B) TIF; to amend Ordinance No. 3259-2021 and the Sugar Farm Incentive District to include the nonperforming parcels of the Sugar Farm 40(B) TIF; to declare improvements to those nonperforming parcels to be a public purpose and exempt from real property taxation; to require the owners of those nonperforming parcels to make service payments in lieu of taxes; to require the distribution of the applicable portion of those service payments from the nonperforming parcels to Hilliard City Schools and Tolles Career & Technical Center and the appropriate taxing authorities; to deposit the remainder of those service payments from the nonperforming parcels to the City; to authorize the City to enter into the First Amendment to the Franklin County Compensation Agreement (Sugar Farm and Renner South Incentive Districts) with Franklin County; and to declare an emergency. ($0.00)
Attachments: 1. 2451-2025 Sugar Farm TIF SOS, 2. 2451-2025 Exhibit A-2 SugarFarmRennerSouthTIFs 2025-08-26, 3. 2451-2025 Exhibit A-3 SugarFarmNonperformingParcels 2025-08-26
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Explanation

Background: Ordinance No. 3248-2021 established a tax increment financing (“TIF”) area pursuant to Ohio Revised Code (“R.C.”) Section 5709.40(B) encompassing ±13.886 acres at the northeast corner of Renner Road and Alton Darby Creek Road (the “Sugar Farm 40(B) TIF”). Ordinance No. 3259-2021 established two TIF incentive districts under R.C. Section 5709.40(C). One TIF incentive district encompasses ±242.36 acres north of Renner Road (the “Sugar Farm Incentive District”). Subsequent to the creation of the Sugar Farm 40(B) TIF, but prior to the filing of the exemption application for such TIF, it was determined that the property owner within said TIF recorded a condo declaration and split the parent parcel into about 220 separate condo parcels with a parcel covering each apartment unit. The Franklin County Auditor classifies four or more residential units per parcel as a commercial land use class while classifying three or less residential units per parcel as a residential land use class. Therefore, the property owner’s actions have converted the land use classifications within the Sugar Farm 40(B) TIF from commercial to residential.

Pursuant to R.C. Section 5709.40(B), improvements with respect to a parcel that is used or to be used for residential purposes may be declared a public purpose under that division only if the parcel is located in a blighted area of an impacted city, which the Sugar Farm 40(B) TIF is not in a blighted area. Such requirement for improvements used or to be used for residential purposes does not exist under R.C. Section 5709.40(C). Thus, to ensure the parcels in the Sugar Farm 40(B) TIF meet the requirements under R.C. Section 5709.40, a re-classification of their TIF designation is necessary. This ordinance will repeal Ordinance No. 3248-2021 to dissolve the Sugar Farm 40(B) TIF prior to its exemption application being filed and approved by the State. Since the parcels in the Sugar Farm 40(B) TIF have not generated payments ...

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