June 10, 2021

Dear Members of the Ohio General Assembly and Gov. DeWine,

The past year has illustrated how critical security is for all Ohioans. Unfortunately, an amendment included in the substitute version of the biennial budget (HB 110) would exacerbate Ohio’s shortage by undermining the economic viability of affordable housing developments. This amendment would effectively increase property tax liability on many types of federally assisted housing developments without regard to the fact that these projects generate less rental income, and often cost more to operate, than market-rate housing projects.

The Ohio Supreme Court has a long history of ruling that property taxes on should be based on the income that is actually received – not market-rate rent that could be theoretically collected if there were no rent restrictions in place.

This proposal, which is similar to legislation introduced in the 133rd General Assembly (SB 36), would warp Ohio’s property tax valuation system in an inequitable manner, and apply that inequitable method against only one type of property – properties that are designed to our poorest citizens.

The Senate Ways & Means Chairman asked interested parties to collaborate on a solution that would ensure federally assisted housing could remain viable, while satisfying county auditors’ need for the time and information necessary to accurately assess these properties. A working group has made significant progress toward developing a proposal and has started implementing a pilot program that gives county auditors a clear method for valuing affordable housing properties. This controversial budget amendment has not been fully vetted in the Senate and not at all in the House; enacting it now would preempt the working group’s consensus solution.

Maintaining property taxes at fair and reasonable levels is the only way for these affordable housing developments to remain economically viable while providing social service resources to low-income residents facing a variety of challenges. Destabilizing the property tax system in a way that undercuts these properties will force many operators to shut down, meaning fewer affordable housing options for low-income seniors, Ohioans with disabilities, and low-wage single parents trying to provide a better life for their children.

We, the undersigned organizations and companies, stand united in opposition to this budget amendment because it would hinder efforts to end and expand access to safe, decent, affordable housing at a time when so many Ohioans are struggling to keep a roof over their heads.

Sincerely, 1. Ohio Housing Council 39. ACEnet, Athens 2. Coalition on Homelessness and 40. Affordable Housing Advisors, LLC, Housing in Ohio Westerville 3. Advocates for Ohio's Future 41. Affordable Housing Alliance of 4. Children’s Defense Fund-Ohio Central Ohio, Columbus 5. City of Cincinnati 42. Affordable Housing Trust for 6. Enterprise Community Partners Columbus and Franklin County 7. Finance Fund 43. AJM First Capital, LLC, Kirtland 8. Greater Ohio Policy Center 44. Akron Cleveland Association of 9. Habitat for Humanity of Ohio REALTORS 10. Huntington National Bank 45. Akron Leadership Foundation 11. Leading Age Ohio 46. Akron Metropolitan Housing 12. NAMI Ohio Authority, Akron 13. Nationwide Children’s Hospital 47. Alliance for Children & Families, Inc., 14. NeighborWorks Collaborative of Ohio Alliance 15. Ohio Association of Area Agencies on 48. Alpha Phi Alpha Homes, Inc., Akron Aging (o4a) 49. American Community Developers, 16. Ohio Association of Community Inc., Detroit Action Agencies 50. ARCS of Warren County, Lebanon 17. Ohio Association of Foodbanks 51. At Home by High, Columbus 18. Ohio Bankers League 52. Athens-Hocking-Vinton ADAMH 19. Ohio Capital Corporation for Housing Board 20. Ohio Capital Finance Corporation 53. Beacon 360 Management Inc., 21. Ohio Conference of Community Columbus Development 54. Bellwether Enterprise, Cleveland 22. Ohio Council of Churches 55. Broken Connections, Inc., East 23. Ohio CDC Association Cleveland 24. Ohio Domestic Violence Network 56. Brown & Bills Architects, Inc., 25. Ohio Housing Authorities Conference Englewood 26. Ohio Municipal League 57. Buckeye Community Hope 27. Ohio Partners for Affordable Energy Foundation, Columbus 28. Ohio Poverty Law Center 58. Building Industry Association of 29. Ohio REALTORS Central Ohio 30. Ohio Recovery Housing 59. Butler Metro Housing Authority, 31. Ohio Women’s Affordable Housing Hamilton Network 60. C.L.E.A.N., Canton 32. PNC Bank 61. Catholic Charities Diocese of Toledo 33. Policy Matters Ohio 62. CHN Housing Partners, Cleveland 34. The Ohio Council of Behavioral 63. Cincinnati Development Fund Health & Family Services Providers 64. City of Springfield 35. UHCAN Ohio 65. City of Columbus's Department of 36. A.M. Rodriguez Associates, Inc., Development Akron 66. City of South Euclid 37. Access Center for Independent Living, 67. CityWide Development Corporation, Dayton Dayton 38. ACCESS, Inc., Akron 68. Clark Schaefer Hackett, Columbus 69. Cleveland Neighborhood Progress 99. Family Promise of Butler County 70. Clintonville-Beechwold Community 100. Family Promise of Delaware County Resources Center, Columbus 101. Findlay Hope House for the Homeless 71. Columbus Coalition for the Homeless 102. First English Lutheran Church, 72. Columbus Early Learning Centers Columbus 73. Columbus Empowerment Corp. 103. Forbes House, Painesville 74. Columbus Works, Inc. 104. Franklin County Auditor’s Office 75. Communities In Schools of Ohio, 105. Franklin County Recorder’s Office Columbus 106. Franklin Foundation, Columbus 76. Community Action Commission of 107. Franklinton Cycleworks, Columbus Fayette County, Inc. 108. Franklinton Development Association, 77. Community Building Partnership of Columbus Stark County, Canton 109. Franklinton Farms, Columbus 78. Community Development for All 110. Freshwater Future, Petoskey People, Columbus 111. G.F. Bailey, LLC, Dayton 79. Community Housing Network, 112. Genacross Lutheran Services, Toledo Columbus 113. Graphic Village, Cincinnati 80. Community Housing Solutions, 114. Great Lakes Community Action Cleveland Partnership, Fremont 81. Community Shelter Board, Columbus 115. Greater Collinwood Development 82. COMPASS at Broad Street, Columbus Corp., Cleveland 83. Corporation for Ohio Appalachian 116. Green National Development, Development, Athens Skaneateles 84. County Corp, Dayton 117. Grovedale Consulting, Cincinnati 85. Dayspring Christian Community 118. Habitat for Humanity-MidOhio, Development Corporation, Columbus Columbus 86. Downing Community Advisors, 119. Haven of Portage County, Ravenna Beavercreek 120. Healthy Homes at Nationwide 87. Dublin Capital Group Children’s Hospital 88. East Akron Neighborhood 121. Heart of Ohio Homeless Shelter, Development Corporation Marion 89. EDEN Inc., Cleveland 122. HFLA of Northeast Ohio, Beachwood 90. Episcopal Retirement Services, 123. Highland County Homeless Shelter, Cincinnati Hillsboro 91. Equitas Health, Columbus 124. Home Builders Association of Dayton 92. Erie Metropolitan Housing Authority, 125. Home is the Foundation, Eaton Sandusky 126. Homefull, Dayton 93. Esther's House of Healing, Columbus 127. Homeless Families Foundation, 94. Fair Housing Center for Rights & Columbus Research, Cleveland 128. Homeport, Columbus 95. Fair Housing Resource Center, Inc., 129. Hooker DeJong, Inc., Muskegon Painesville 130. Housing Solutions of Greene County, 96. Fairfax Renaissance Development Xenia Corporation, Cleveland 131. Huckleberry House, Inc., Columbus 97. Fairfield Homes, Inc., Granville 132. Human Services Chamber of Franklin 98. Famicos Foundation, Cleveland County 133. Humility of Mary Housing, Cuyahoga 163. Mental Health & Recovery Board of Falls Union County, Marysville 134. IMPACT Community Action, 164. Metropolitan Area Religious Coalition Columbus of Cincinnati 135. Inclusive Housing Resources, 165. Miami Valley Community Action Sharonville Partnership, Dayton 136. Interfaith Hospitality Network of 166. Millennia Housing Development, Greater Cincinnati Cleveland 137. Interfaith Hospitality Network of 167. MiraCit Development Corporation, Springfield Inc., Columbus 138. Jarret Consulting Services, Toledo 168. Montu Agency LLC, Cleveland 139. JEM Designs, Beavercreek 169. Muslim Family Services of Ohio, 140. Jennings Center for Older Adults Columbus 141. Joseph's Home, Cleveland 170. MVAH Partners, West Chester 142. JRAB, Cincinnati 171. My Sister's Place, Athens 143. KAGC, Liberty Twp. 172. National Affordable Housing Trust, 144. Kaleidoscope Youth Center, Columbus Columbus 173. National Church Residences, 145. Kennedy Heights Development Corp., Columbus Cincinnati 174. National Equity Fund, Columbus 146. Kindway, Westerville 175. Neighborhood Development Services, 147. Kings Local Food Pantry, South Inc., Ravenna Lebanon 176. Neighborhood Housing Partnership of 148. Kno-Ho-Co-Ashland Community Greater Springfield Action Commission, Coshocton 177. Neighborhood Housing Services of 149. LakewoodAlive, Lakewood Hamilton, Inc. 150. Lasting Legacy Real Estate, New 178. Neighborhood Properties, Inc., Toledo Albany 179. NeighborWorks Toledo Region 151. LEADS Community Action, Newark 180. Northeast Ohio Coalition for the 152. Licking County Coalition for the Homeless, Cleveland Homeless, Newark 181. Northwest Ohio Realtors, Maumee 153. Lowenstein Development, LLC, 182. Northwestern Ohio Community Columbus Action Commission, Inc., Defiance 154. Lucas County Land Bank, Toledo 183. Oberer Companies, Miamisburg 155. Lument, Columbus 184. OneEighty, Inc., Wooster 156. Lutheran Metropolitan Ministry, 185. Over-the-Rhine Community Housing, Cleveland Cincinnati 157. Luken Solutions, Columbus 186. Parsons Avenue Redevelopment 158. Lutheran Social Services of Central Corporation, Columbus Ohio, Worthington 187. Pathway Clubhouse, Groveport 159. Make A Day Foundation, Columbus 188. PIRHL, Cleveland 160. Manning & Associates CPAs, LLC, 189. Preservation of Affordable Housing, Dayton Boston 161. Maumee Valley Habitat for Humanity 190. PrimaryOne Health, Columbus 162. Merchants Capital Corp., Carmel 191. Randall B. Shorr, Attorney at Law, Cleveland 192. Regionomics, Lockbourne 225. The Model Group, Cincinnati 193. Residential Administrators, West 226. The NRP Group LLC, Cleveland Liberty 227. The Partnership Center, Cincinnati 194. RESULTS Columbus 228. The P.E.E.R. Center, Columbus 195. Right Path Financial Coaching 229. The Provident Companies, Mansfield 196. Ruscilli Construction Co. Inc., Dublin 230. Tidwell Group, Columbus 197. Seeds of Caring, Columbus 231. Toledo Lucas County Homelessness 198. Seven Hills Neighborhood , Board Cincinnati 232. Tom Albanese Consulting, LLC, 199. Siemer Institute, Columbus Columbus 200. Sisters of Charity Foundation of 233. Torrey Hill , Toledo Cleveland 234. Tri-County Independent Living 201. Sisters of the Humility of Mary, Center, Akron Westlake 235. Trumbull County Land Reutilization 202. Slavic Village Development, Corporation, Warren Cleveland 236. Unitarian Universalist Justice Ohio, 203. Soteria of TCN, Bellefontaine Columbus 204. Southern Perry Incubation Center for 237. United Way of Greater Cincinnati Entrepreneurs, New Straitsville 238. United Way of Greater Toledo 205. St. Christopher’s Episcopal Church, 239. Ursuline Sisters of Cleveland Fairborn 240. Vacant and Abandoned Property 206. St. Mary Development Corp., Dayton Action Council, Cleveland 207. St. Paul's Community Center, Toledo 241. Vincentian Ohio Action Network, 208. Stark Indivisible, North Canton Columbus 209. Strategic Opportunities, Bexley 242. Vineyard Columbus Church, 210. Strategies to End Homelessness, Westerville Cincinnati 243. Vistula Management Co., Toledo 211. Summit Community Development 244. Vogt Strategic Insights, Columbus Corp., Inc., Shaker Heights 245. Wallick Communities, New Albany 212. Sunset Development, Columbus 246. Walnut Hills Redevelopment 213. Supports to Encourage Low-Income Foundation, Cincinnati Families, Hamilton 247. Wayne Metropolitan Housing 214. Talbert House, Cincinnati Authority, Wooster 215. Tangram Flex, Inc., Dayton 248. Western Reserve Independent Living 216. Tatums Renovation & Design, LLC Center, Warren 217. Testa Companies, Cuyahoga Falls 249. Wild River Realty, Inc. 218. The Ability Center of Greater Toledo 250. Woda Cooper Companies, Inc., 219. The Center for Disability Columbus Empowerment, Columbus 251. Yellow Springs Home, Inc. 220. The Center for Healthy Families, 252. Youngstown Neighborhood Columbus Development Corporation 221. The Community Builders, Columbus 253. YWCA Columbus 222. The Fair Housing Center, Toledo 254. YWCA Hamilton 223. The Law Office of Rachel K. 255. YWCA Mahoning Valley Robinson, LLC, Columbus 256. Zanesville Housing Development 224. The Main Place, Inc., Newark Corporation 257. Zepf Center, Toledo