Guernsey County offers three local tax incentive programs designed to supplement state tax incentives, depending on the location and type of your business.

Community Re-investment Area
The Community Re-investment Area includes the city of Cambridge and portions of Guernsey County.

Rural Enterprise Zone
The Rural Enterprise Zone includes all Guernsey County Townships and the City of Cambridge and the Village of Byesville.

Foreign Trade Zone
The Foreign Trade Zone area includes 130 of the 217-acre D.O. Hall Business Park.
State Incentives
The State of Ohio offers several loan and grant opportunities attractive to business development. These may be accessed through initial contact with the Community Improvement Corporation or Port Authority. We will act as your liaison with the Appalachian Partnership for Economic Growth, which is the outreach organization for JobsOhio. This team will ensure that you are apprised of all incentive and loan programs available at the State level, to include: Job Creation Tax Credits, 166 Direct Loans, and training grants to name a few. Information regarding these programs is posted on the Jobs Ohio web site at www.jobsohio.com State or local application fees may be applicable for some programs.

Community Re-investment Area Eligibility

Pre-existing Guernsey County Community Re-investment Area
Guernsey County is one of a few Ohio counties that can continue to offer Community Re-investment Area tax abatements of 100% of applicable real property tax for 15 years (12 years for retail and commercial projects) for qualifying construction. This applies only to the geographical area in the certified Guernsey County Community Re-investment Area as of July 1, 1994.

  • Commercial
  • Retail
  • Industrial
  • Structures and Buildings

NOTE: Land cost excluded

  • Residential Structures
  • Expansion of a business by adding land, building, machinery, equipment (excluding inventory) equal to or exceeding 10% of the market value of the facility.
  • Renovations or alterations of an occupied structure equal to or exceeding 50% of the market value of the structure.
  • Renovation or alterations to occupy a vacant structure equal to or exceeding 20% of the market value of the structure.
  • Not applicable
  • City of Cambridge and portions of Adams Township, Cambridge, Center, Jackson and Wills.

Foreign Trade Zone

The Foreign Trade Zone area includes 130 of the 217-acre D.O. Hall Business Park.

A Foreign Trade Zone (FTZ) is a tool that companies use to increase their global competitiveness. An FTZ is a site within the U.S. that is legally considered outside of Customs territory so goods may be brought into the site duty-free and without formal Customs entry. Once merchandise has moved into an FTZ, companies can perform any process, such as repackaging or assembly, to prepare it for distribution within the U.S. or exportation.

By operating in an FTZ, companies have realized significant savings. These benefits translate directly into clear competitive advantage over manufacturing plants located outside the U.S. Specific cost-saving, profit boosting benefits to having operations in an FTZ include:

  • Reduced Customs Duties – Reduction of customs duties on foreign components that carry a higher duty rate than the finished article (inverted tariff principle).
  • Duty Avoidance – Merchandise imported into a zone can be re-exported from the zone, completely avoiding duty charges. Goods can also be destroyed without paying duty.

A state application fee and a local economic development fee are assessed.

Rural Enterprise Zone

  • Up to 15 years
  • Up to 100% in incorporated areas
  • Up to 60% in unincorporated areas
  • Real Property
  • Manufacturing
  • Warehousing
  • Research & Development
  • Distribution
  • Structures and Buildings

NOTE: Land cost excluded

  • Retail
  • Commercial
  • Residential Structures
  • Expansion of a business by adding land, building, machinery, equipment (excluding inventory) equal to or exceeding 10% of the market value of the facility.
  • Renovations or alterations of an occupied structure equal to or exceeding 50% of the market value of the structure.
  • Renovation or alterations to occupy a vacant structure equal to or exceeding 20% of the market value of the structure.
  • New businesses create at least five full-time positions
  • Expanding businesses create at least 10% additional new full-time positions
  • All hires are to be permanent full-time positions
  • All municipalities and townships
    • The Guernsey County Port Authority is a source of funding assistance for small and large business investment. The Port offers this assistance either through its own sources or by acting as a liaison in “stacking” sources from banking, JobsOhio, or bonding as described below.
      • RBEG Revolving Loan Program: This option is offered to small businesses as start-up funding or a source for expansion dollars. The program offers loans up to $25,000 at 1% below the current market rate. The loan approval process is seamless and conducted internally by the Port Authority Board/Staff. Applications can be made at the CIC/Port Authority office.
      • Wrap-Around bonding: This option allows a construction project to proceed sales tax exempt on material used directly in the building development. Bonding legal documents are generally processed in detail with cooperating legal counsels. In Guernsey County, this option provides a 7.5% sales tax savings on building materials as defined earlier.
      • Project Involvement: Partnering with the Port Authority, in many cases, opens funding resources which may not be available to private developers. Port Authority liaisons with state and regional entities facilitates access to these dollars which help subsidize project development.”

Port Authority Funding Options

The Guernsey County Port Authority is a source of funding assistance for small and large business investment. The Port offers this assistance either through its own sources or by acting as a liaison in “stacking” sources from banking, JobsOhio, or bonding as described below.

  • This option is offered to small businesses as start-up funding or a source for expansion dollars. The program offers loans up to $25,000 at 1% below the current market rate. The loan approval process is seamless and conducted internally by the Port Authority Board/Staff. Applications can be made at the CIC/Port Authority office.
  • This option allows a construction project to proceed sales tax exempt on material used directly in the building development. Bonding legal documents are generally processed in detail with cooperating legal counsels. In Guernsey County, this option provides a 7.5% sales tax savings on building materials as defined earlier.
  • Partnering with the Port Authority, in many cases, opens funding resources which may not be available to private developers. Port Authority liaisons with state and regional entities facilitates access to these dollars which help subsidize project development.