Welcome Home Ohio - Tax Credits (WHO-TC)

The Welcome Home Ohio (WHO) program is designed to provide grants for nonrefundtable tax credits for qualifying activities.

Welcome Home Ohio – Tax Credits (WHO-TC)

• Eligible entities are land banks, land reutilization corporations, electing subdivisions, qualified non-profit developers, and eligible developers
• Tax credit that is issued once the qualifying residential property is sold to a qualifying individual
• A maximum of $90,000 or 90% of the cost of rehab/construction, whichever is less
• $20,000,000 over the biennium with no credits issued after June 30, 2027
• State or federal grant funds are subtracted from the cost of rehab/construction prior to caluclating the tax credit amount
• Certification of occupancy must be signed within the most recent fiscal year.

WHO-TC credit is allocated once the qualifying residential property is sold to a qualifying individual.