Law impacting affordable housing now in effect in Ohio

DeWine signed HB 45 into law, says he’s working on another housing proposal.
Cincinnati has a large historic building stock it is trying to bring back to life with affordable units throughout the city, Cincinnati city council member Liz Keating said. ANNA AZALLION/WCPO

Cincinnati has a large historic building stock it is trying to bring back to life with affordable units throughout the city, Cincinnati city council member Liz Keating said. ANNA AZALLION/WCPO

CINCINNATI — Two changes that impact affordable housing projects are now in effect after Ohio Gov. Mike DeWine signed House Bill 45 into law last week, despite advocates urging him to issue a line-item veto on both housing provisions.

Under the new law, developers will no longer be able to use two specific tax credits together: the Federal Low Income Housing Tax Credit and the Ohio Historic Preservation Tax Credit.

“That disproportionately impacts Cincinnati because we have such a large historic building stock that we are trying to bring back to life with affordable units throughout the city,” Cincinnati city council member Liz Keating said.

Lt. Gov. John Husted said state lawmakers made this change because they don’t think stacking the tax credits is what they were designed for.

The law also allows auditors to assess affordable housing developments as if they’re operating at market rate pricing, rather than the reduced rent that’s required. This means property taxes for these buildings could go up.

“When an affordable housing development is created there’s lots of different tools that get layered in because the rent that you charge will never cover your costs of operating the building in total,” said Kristen Baker, LISC Greater Cincinnati executive director. “That’s really going to cause a financial strain for affordable housing providers in our communities.”

Husted said lawmakers had the recipients of property taxes in mind with this provision.

“They were very interested in the tax treatment of those projects in local communities as it relates to the funding of schools and other things,” Husted said.

The governor said he is working on a solution after his office received many calls about the provisions. DeWine is putting together a statewide affordable housing approach that he’ll present to the legislature in his budget proposal at the end of the month.

“We will be advocating the establishment of tax credits to promote the development of more single-family homes, more home ownership,” he said.

DeWine said this will include a state low-income tax credit, something he said fixes lawmaker concerns about stacking tax credits.

Many housing advocates are optimistic about this proposal, but in the meantime, they still don’t know exactly how this new law will impact current projects or projects already planned out.

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