Many Ohio counties are already in the process of developing valuations for countywide reappraisals or triennial updates. Soon these counties will be publishing, mailing or providing notices of property assessments as required by Ohio law. Ohio Revised Code 5715.17...
Content By Richard A. Morehouse
Pung v. Isabella County: What Local Governments Need to Know About Tax Foreclosure
Following on its decision in Tyler v. Hennepin County in 2023, the Supreme Court of the United States again waded into the thicket of tax foreclosure and enforcement in its ruling this week in Pung v. Isabella County, a case arising out of Michigan. Justice Alito’s...
Cuyahoga County Launches Unified Zoning Code
Cuyahoga County recently announced the creation of the Cuyahoga County Unified Zoning Code (UZC), an effort intended to provide a shared framework for updating and maintaining local zoning regulations in participating municipalities. County Planning developed the UZC...
Ohio Halts Data Center Tax Incentive Amid Growing Debate
Data center development has been at the center of the economic development conversation in 2026 as states and communities have been debating both the economic development incentive programs for data centers and the positive and negative impacts. Ohio Governor Mike...
Downtown Cleveland Real Estate: Understanding & Managing an “Upside Down” Market
Current State of the Commercial Real Estate Market and Pending Loan Defaults Today, dozens of buildings in downtown Cleveland are distressed or are “upside down,” meaning that the properties in operation are having difficulty paying or are behind in paying their...
Cleveland’s Burning Bright: Leveraging Legacy Assets for Strategic Growth
A Banner Year Cleveland’s industrial real estate market continues to go through a revival. By leveraging its legacy manufacturing infrastructures with reignited private-public partnerships focused on proactive site strategies, comprehensive economic development...
Regulating the Surge: Legal Analysis of AEP Ohio’s New Data Center Tariff and PUCO’s Approval
Ohio’s utility regulation landscape recently saw a turning point when the Public Utilities Commission of Ohio (PUCO) approved a novel data center–specific tariff for AEP Ohio. The decision rejects appeals from major technology firms and manufacturers, affirming that...
Ohio Property Tax Reform: Legislative Override Eliminates Key Levy Types for School Districts & Municipalities
Ohio lawmakers completed a significant override of Governor Mike DeWine's budget vetoes in October 2025, fundamentally altering how local governments and school districts can structure future property tax levies. This action by the General Assembly, combined with...
Ohio Introduces Two New Housing Development Tools
Ohio’s rollout of two new housing initiatives as part of Ohio House Bill 96 comes at a critical time, as Ohio’s major industrial legacy cities face declining population projections, a challenge that, while reflective of national trends, is compounded by the housing...
Navigating Loan Default: Practical Strategies for Borrowers
Commercial mortgage delinquency rates are on the uptick. The United States economy is shrinking according to Commerce Department measurements. Economic volatility is the new norm. As borrowers navigate economic ebbs and flows, developing a course of action to navigate...