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JEDD

joint economic development district

An Ohio township–municipality compact (R.C. 715.70) that shares income-tax revenue from a development area without annexation.

[verified]
  • land-use
  • finance
  • governance

A joint economic development district is an Ohio compact under R.C. 715.70 in which a township and a municipality jointly govern a development area and share the income-tax revenue it generates. It lets a township host commercial development — which townships otherwise cannot tax on income — by borrowing a city's taxing authority, in exchange for city services or a revenue split, and without the parcel being annexed.

The JEDD matters to a large project because it decides who collects the payroll tax a campus generates and who has a governance seat over it. A data-center JEDD can route income-tax revenue across jurisdictional lines and bundle in the same tax abatement and community reinvestment area terms as a straight municipal deal. Because a JEDD is a negotiated multi-party contract, its text is often where the real allocation of a project's benefits and obligations is written down.

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