PDF/Printer Friendly Version It is no secret that tax incentives are commonly offered to businesses in exchange for job creation and community development. It is lesser known, however, that tax incentives serving a similar purpose are also offered to owners of residential property. Community Reinvestment Areas, or "CRAs," are designated areas within municipalities or unincorporated county areas that local governments designate as neighborhoods containing housing facilities or structures of historical significance and where "new construction" is discouraged. The underlying goal of establishing a CRA is to revitalize, rehabilitate, and remodel existing structures within the boundary of the CRA

PDF/Printer Friendly Version Two recent Ohio Board of Tax Appeals (“BTA”) cases shed light on potential problems taxpayers face understanding Ohio’s Commercial Activity Tax (“CAT”). Crab Addison v. Testa, BTA No. 2017-496 (03/06/2018) highlights issues relating to consolidated filings and properly registering for the CAT, and the need to follow the rules for the presentation of evidence in proceedings before the BTA. Defender Security Company v. Testa, BTA No. 2016-1030 (03/06/2018) focuses on the issue of situsing gross receipts that do not fall within one of the specified gross receipts situsing methods. Crab Addison v. Testa In Crab Addison, the taxpayer received an assessment and argue