Tax Abatement/LEED

Applicable City Series residences are eligible for the City of Cincinnati Community Reinvestment Area (CRA) Residential Tax Abatement program, which enables property owners to significantly minimize the real estate taxes they pay. Property tax abatement is available for any increased valuation that results from improvements to the property for new construction and renovation.


For new construction: The abatement allows owners to pay taxes on the land and the value that exceeds the maximum tax abatement of their property for 10-15 years.


The Residential Property Tax Abatement Program aims to:

  • Stimulate Community Revitalization
  • Retain City Residents
  • Attract Homeowners
  • Reduce Development Costs for Homeownership and Rental Projects


Tax abatement benefits stay with the property the entire length of the abatement and transfer to any new property owner within the approved time period.


Download: Tax Abatement Application (PDF)


For more information: Contact Matthew Heldman, Department of Community and Economic Development, at 513-352-4648 or


LEED: Longer abatement terms (15 years) and/or higher maximum abatements are available for properties that meet Leadership in Energy and Environmental Design (LEED) standards. LEED standards are—in increasing order—Certified, Silver, Gold, and Platinum. The LEED Certificate must accompany the application in order to be eligible for the additional benefits. Additional information regarding obtaining LEED certification may be found on the U.S. Green Building Council website:


What is LEED?

LEED, or Leadership in Energy & Environmental Design, is a green building certification that recognizes best-in-class building strategies and practices. To receive LEED certification, building projects satisfy prerequisites and earn points to achieve different levels of certification. Prerequisites and credits differ for each rating system, and teams choose their best fit for their project.

Once a project team chooses a rating system, they’ll use the appropriate credits to guide design and operational decisions.



LEED-certified homes are designed to be high performance, healthy environments and cost less to operate. For example, energy and water bills can be reduced by as much as 40%.

LEED buildings may qualify for incentives like tax rebates and zoning allowances. They also retain higher property values.


There are five rating systems that address multiple project types:

  • Building Design and Construction
  • Interior Design and Construction
  • Building Operations and Maintenance
  • Neighborhood Development
  • Homes


LEED for Homes

A home is more than just shelter: homes are the most important buildings in our lives. We think that every building should be a green building – but especially homes. Why? LEED homes are built to be healthy, providing clean indoor air and incorporating safe building materials to ensure a comfortable home. Using less energy and water means lower utility bills each month. And in many markets, certified green homes are now selling quicker and for more money than comparable non-green homes.


Each rating system is made up of a combination of credit categories.

Within each of the credit categories, there are specific prerequisites projects must satisfy and a variety of credits projects can pursue to earn points. The number of points the project earns determines its level of LEED certification.

Integrative Process

Requirements, while not a credit category, promote reaching across disciplines to incorporate diverse team members during the pre-design period.

Location and transportation

Credits reward projects within relatively dense areas, near diverse uses, with access to a variety of transportation options, or on sites with development constraints.

Materials and Resources

Credits encourage using sustainable building materials and reducing waste. Indoor environmental quality credits promote better indoor air quality and access to daylight and views.

Water efficiency

Credits promote smarter use of water, inside and out, to reduce potable water consumption.

Energy and atmosphere

Credits promote better building energy performance through innovative strategies.

Sustainable sites

Credits encourage strategies that minimize the impact on ecosystems and water resources.

Indoor environmental quality

Credits promote better indoor air quality and access to daylight and views.


Credits address sustainable building expertise as well as design measures not covered under the five LEED credit categories.

Regional priority credits

Address regional environmental priorities for buildings in different geographic regions.

LEED for Neighborhood Development additional credit categories

Smart location & linkage

Credits promote walkable neighborhoods with efficient transportation options and open space.

Neighborhood pattern & design

Credits emphasize compact, walkable, vibrant, mixed-use neighborhoods with good connections to nearby communities.

Green infrastructure & buildings

Credits reduce the environmental consequences of the construction and operation of buildings and infrastructure.


For Additional Information

Visit U.S. Green Building Council at