37 Projects Receive Ohio Historic Preservation Tax Credits

from the Office of Governor DeWine

Ohio Governor Mike DeWine, Lt. Governor Jon Husted, and Ohio Department of Development Director Lydia Mihalik have announced more than $56 million in tax credits to support the rehabilitation of historic buildings across the state.

The credits were awarded as part of the Ohio Historic Preservation Tax Credit Program, which provides financial incentives for the private redevelopment of Ohio’s historic buildings.

“By preserving our historic buildings, we’re retaining the unique identity of Ohio’s communities,” said Governor DeWine. “Through the tax credit program, we’re ensuring that future generations can experience the character and stories that shaped our state in the spaces where they happened.”

In total, 37 projects will be awarded $56,125,248 in tax credits to preserve 42 buildings across the state. The projects are expected to leverage approximately $715 million in private investments.

“Historic preservation is an economic driver in Ohio communities – it’s more than just saving old buildings,” said Lt. Governor Husted. “We’re preserving Ohio’s history while investing in its future through this program.” 

Among the 15 communities receiving tax credits are Akron, Barberton, Cincinnati, Cleveland, Columbus, Cuyahoga Heights, Dayton, Hamilton, Marion, Middletown, Niles, Steubenville, Toledo, Wellington, and Youngstown.

Tax credits will assist in preserving historic buildings which are often vacant and generate little economic activity. The buildings will be rehabilitated into residential housing, commercial and office space, and manufacturing facilities. Once rehabilitated, they will drive further investment and interest in adjacent property. Developers are only issued the tax credit once project construction is complete and all program requirements are verified.

“Communities thrive where they honor their roots,” said Lydia Mihalik, director of the Department of Development. “The awards we are making through the Ohio Historic Preservation Tax Credit Program are helping communities in their efforts to connect their past with opportunities of the future.”

The Historic Preservation Tax Credit program is administered in partnership with the Ohio History Connection’s State Historic Preservation Office. The State Historic Preservation Office determines if a property qualifies as a historic building and that the rehabilitation plans comply with the United States Secretary of the Interior’s Standards for Rehabilitation.

“Rehabilitation of historic buildings through the historic program and federal historic tax-credit programs revitalizes main streets, helps the environment by reusing a structure that is already built and creates jobs – with the added bonus of preserving local history,” said Mariangela Pfister, Department Head and Deputy State Historic Preservation Officer for Technical Preservation Services in the Ohio History Connection’s State Historic Preservation Office.

Recipients of this round of OHPTC awards are:

Central Ohio

Here’s a breakdown of the two projects, organized for clarity:

Ohio Opera House (Marion)

Address: 130 S. State St., Marion, OH 43302
Original Architect: Edward Elford
Built: 1913
History:
- Originally a theater with a simple style (yellow paint, green carpet, white decorations).
- Known by several names: Grand Theater, Marion Theater, and New Ohio.
- Closed in 1973 due to the rise of television.
Redevelopment Plan:
- Multi-use event center
- Commercial space
- Six residential apartments
Total Project Costs: $2,715,000
Total Tax Credit: $550,000

Pythian Temple & James Pythian Theater (Columbus) – pictured

Address: 867 Mt. Vernon Ave., Columbus, OH 43203
Original Architect: Samuel Plato
Built: 1926
History:
- Served as a hub for Black arts and culture.
- Housed a ballroom, 650-seat theater (screened movies until 1957), commercial space (barbershop and drug store), and office space.
Redevelopment Plan:
- Multi-use arts space
Total Project Costs: $6,600,000
Total Tax Credit: $814,000

NE Ohio

Beerbower Building (Steubenville)

Address: 147 N. 4th St., Steubenville, OH 43952
Built: 1890
Architectural Style: Italianate
History:
- Owned and operated by the Beerbower family as a novelty and variety store until the 1920s.
- First floor used for retail and office space; second and third floors were residential.
Redevelopment Plan:
- Restore to original mixed-use purpose with commercial and residential space.
- Maintain historic integrity, repair windows and hardwood floors.
Total Project Costs: $350,000
Total Tax Credit: $87,500

Broadview Savings & Loan Co. (Cleveland)

Address: 4221 Pearl Rd., Cleveland, OH 44109
Built: 1919 (with a second floor added in 1955)
Architectural Style: Colonial Revival
Original Architects: Dalton – Dalton Associates
History:
- Operated as a savings and loan bank, becoming one of the country’s top 100.
- Renovated in the 1990s, removing much of the historic fabric (two bank vaults remain).
Redevelopment Plan:
- Convert into 22 studio, one-, and two-bedroom residential units.
Total Project Costs: $5,022,764
Total Tax Credit: $373,000

Cedar Branch YMCA (Cleveland)

Address: 7515 Cedar Ave., Cleveland, OH 44103
Built: 1941
History:
- Played a vital role in advancing equity in Cleveland’s Black community (only branch accepting African American members at the time).
- Hosted social and educational activities, and civil rights groups.
Redevelopment Plan:
- Mixed-use building with office space, apartments, an event center, and a commercial kitchen.
- Rehabilitation includes brick repointing, window and door repair, and mechanical/electrical system updates.
Total Project Costs: $8,775,000
Total Tax Credit: $1,700,000

Central Tower (Youngstown)

Address: 1 W. Federal St., Youngstown, OH 44503
Built: 1929
Architectural Style: Art Deco
History:
- Youngstown’s tallest building.
- Served as headquarters for the Central Savings and Loan Company.
- Upper floors used as office space with significant vacancies in recent years.
Redevelopment Plan:
- Mixed-use building with 64 apartments on upper floors and office space on lower floors.
Total Project Costs: $20,200,250
Total Tax Credit: $2,000,000

Cleveland State University – University Tower (Cleveland)

Address: 1860 E. 22nd St., Cleveland, OH 44114
Built: 1971
Architectural Style: Brutalism
History:
- Once the largest academic building in Ohio.
- Used for classrooms and office space, now mostly vacant.
Redevelopment Plan:
- Rehabilitation into over 500 student residences and amenity space.
- New main library and classroom space on lower floors.
- Replacement of mechanical, electrical, and plumbing systems.
Total Project Costs: $91,573,155
Total Tax Credit: $5,000,000

Columbia Savings and Loan Co. (Cleveland)

Address: 5601 Broadway Ave., Cleveland, OH 44127
Built: 1891
Architectural Style: Romanesque Revival
History:
- Housed various businesses, including a drug store and cleaners.
Redevelopment Plan:
- Mixed-use property with a coffee shop on the first floor and office suites on the second and third floors.
- Restoration of the façade, terrazzo floors, and marble wainscot interior.
Total Project Costs: $1,155,022
Total Tax Credit: $250,000

E. F. Hauserman Administration Building (Cuyahoga Heights)

Address: 5711 Grant Ave., Cuyahoga Heights, OH 44105
Built: 1958
History:
- Headquarters, offices, research, and engineering for the E.F. Hauserman Company.
- Showcased company products (movable interior walls).
Redevelopment Plan:
- Continue use as office space.
- Focus on window repair and mechanical system replacement.
Total Project Costs: $2,303,000
Total Tax Credit: $250,000

ES Tripp House (Wellington)

Address: 210 S. Main St., Wellington, OH 44090
Built: 1848
History:
- Single-family residence until 1950, then converted into seven apartments.
- Currently in disrepair.
Redevelopment Plan:
- Residential space with two rental units.
- Replacement of mechanical systems and repair/replacement of historic fabric.
Total Project Costs: $528,500
Total Tax Credit: $103,000

Herald/Powell Buildings (Barberton)

Address: 459 and 467 Tuscarawas Ave., Barberton, OH 44203
History:
- Housed the Barberton Herald Newspaper, a commercial auto sales company, and apartments.
Redevelopment Plan:
- Restore the first floor into commercial space.
- Add residential units on the second floor.
- Redevelop outdoor concrete area into patio spaces.
Total Project Costs: $11,631,565
Total Tax Credit: $1,905,000

Homeier-Universal Motor Company Building (Akron)

Address: 816 E. Market St., Akron, OH 44304
Built: Circa 1920 (with a 1930 addition)
History:
- Originally a fireproof warehouse, later gained an office and showroom.
Redevelopment Plan:
- Multi-tenant food hall with a food court, retail stores, event space, and parking.
- Masonry repairs and installation of historically accurate windows.
Total Project Costs: $12,258,581
Total Tax Credit: $2,000,000

Kerns Hall (Cleveland)

Address: 2604 Garden Ave., Cleveland, OH 44109
Built: 1890
History:
- Hosted meetings and socials for the National Protective Legion (Masons).
Redevelopment Plan:
- Retail and restaurant space on lower floors.
- Community space on upper floors.
- Construction of 39 apartment units on a vacant lot to the north.
Total Project Costs: $20,684,475
Total Tax Credit: $596,903

Niles Masonic Temple (Niles)

Address: 22 W. Church St., Niles, OH 44446
Built: 1922
History: Used by the Mahoning Lodge No. 394.
Redevelopment Plan:
- Mixed-use facility for community use.
- Focus on social engagement and economic activity.
Total Project Costs: $4,958,000
Total Tax Credit: $1,160,000

Project Scarlet (Rose/Sloan Buildings) (Cleveland)

Address: 2060 E. 9th St., 819-823 Prospect Ave. E., Cleveland, OH 44115
Built: 1900 (Rose) and 1916 (Sloan)
History: Housed various businesses (Lerder Furniture, Cleveland Gas & Electric Fixtures, Cleveland Athletic Club, etc.).
Redevelopment Plan:
- Convert the two vacant buildings into a mixed-use development.
- 154 residential units, hotel, retail, restaurant, and office space.
- Maintain historic integrity.
Total Project Costs: $100,150,000
Total Tax Credit: $5,000,000

Samsel Building (Cleveland)

Address: 1235-1285 Old River Rd., Cleveland, OH 44113
History: Located in the Flats, an area known for warehouse and marine-focused retail.
Redevelopment Plan:
- Transform into a mixed-use space with 113 apartments, common areas, amenity space, a rooftop pool, and parking.
Total Project Costs: $37,952,071
Total Tax Credit: $2,667,238

South Brooklyn Savings Loan & Co. (Cleveland)

Address: 4209 Pearl Rd., Cleveland, OH 44109
Built: 1930
History: Housed the South Brooklyn Savings and Loan Company and a dry goods company. Acquired by Broadview Savings and Loan Co. in 1963.
Redevelopment Plan:
- Convert into eight residential units.
- Maintain historic features (pilasters and façade window openings).
Total Project Costs: $1,368,938
Total Tax Credit: $180,000

Steubenville U.S. Post Office & Courthouse (Steubenville)

Address: 200 N. 4th St., Steubenville, OH 43952
Built: 1924
History: Served as a regional center for commerce, industry, and law. Post office relocated in the late 1980s.
Redevelopment Plan:
- Rehabilitate the second floor into a library, classrooms, and offices for a local college.
- First-floor tenant will remain.
- Restore wood floors, plaster walls, and other historic elements.
Total Project Costs: $1,250,000
Total Tax Credit: $245,000

Vitrolite Building (Cleveland)

Address: 2915 Detroit Ave., Cleveland, OH 44113
Built: 1926
Architectural Style: Italian Renaissance Palazzo
History: Served as a showroom, design facility, and manufacturing source for “Vitrolite” glass.
Redevelopment Plan:
- Basement and second-floor improvements.
- Window and façade repair.
- Maintain use as commercial space.
Total Project Costs: $2,993,636
Total Tax Credit: $250,000

Young Women’s Christian Association (Akron)

Address: 146 S. High St., Akron, OH 44308
History: Provided assembly and athletic facilities for young women (auditorium, gym, pool, etc.). Converted to office space in 1982 and later vacated.
Redevelopment Plan:
- Convert into 114 apartments.
- Repair masonry, install historically compatible windows, and retain decorative plaster ceilings.
Total Project Costs: $42,970,833
Total Tax Credit: $4,254,537

NW Ohio

Riverview Tower (Fiberglas Tower) (Toledo)

Address: 200 N. St. Clair St., Toledo, OH 43604
Built: 1969
Original Architects: Harrison and Abramovitz (New York City)
History:
- Served as the headquarters for the Owens-Corning Corporation until 1996.
- Remained vacant until the late 2010s.
Redevelopment Plan:
- Multi-use functionality on floors 2-13.
- Floors 2-4: Commercial use.
- Floors 5-11: 84 micro-unit residential apartments.
- Floors 12-13: Residential amenities and commercial tenant space.
- Preservation of existing travertine, aluminum paneling, and terrazzo flooring.
Total Project Costs: $16,981,470
Total Tax Credit: $3,878,198

Stein Building (Toledo)

Address: 602-604 Adams St., Toledo, OH 43604
Built: 1932
Architectural Style: Modern, Art Deco
History:
- Originally housed Stein’s Women’s Wear department store.
- Converted to offices in 1976 with subsequent renovations in 1984 and 1992.
Redevelopment Plan:
- Two commercial spaces on the ground floor (retaining historic storefronts).
- Upper four floors renovated into 16 residential units.
- Restoration of original window sizes and façade cleaning/tuckpointing.
Total Project Costs: $8,039,330
Total Tax Credit: $1,868,047

SW Ohio

1st National Bank (Cincinnati)

Address: 105 E. Fourth St., Cincinnati, OH 45202
Built: 1905 (with additions in 1938 and 1963)
Original Architect: Daniel Burnham
History:
- Home to the First National Bank of Cincinnati, Clopay Corporation, and Huntington Bank.
Redevelopment Plan:
- Luxury hotel with 16 residential units and office space.
- Restoration of historic features (iron stairs, marble, wainscots).
- Conversion of the bank vault into a private dining space.
Total Project Costs: $174,713,000
Total Tax Credit: $5,000,000

1531 Vine (Cincinnati)

Address: 1531 Vine St., Cincinnati, OH 45202
Built: 1878
Redevelopment Plan:
- Six apartment units and a commercial storefront (restaurant or retail).
- Installation of new mechanical and HVAC systems.
- Retention of most historic features.
Total Project Costs: $2,499,200
Total Tax Credit: $250,000

1546 Elm (Cincinnati)

Address: 1546 Elm St., Cincinnati, OH 45202
Built: 1900
Redevelopment Plan:
- Eleven residential units (studio and one-bedroom).
- Installation of new mechanical systems.
- Retention of historic materials.
Total Project Costs: $2,498,970
Total Tax Credit: $250,000

210 Charles (Cincinnati)

Address: 210 Charles St., Cincinnati, OH 45202
Built: 1900
Redevelopment Plan:
- Eight residential units.
- Installation of new mechanical and HVAC systems.
- Retention of historic features.
Total Project Costs: $2,499,020
Total Tax Credit: $250,000

33 West 4th Street (Cincinnati)

Address: 33 W. 4th St., Cincinnati, OH 45202
Built: 1916
Original Architect: Gustave W. Drach
History:
- Housed the George F. Otte Carpet Company and various retail, office, and restaurant spaces.
Redevelopment Plan:
- Boutique hotel with a rooftop penthouse and fitness center.
- Retail and cafe space at the front entry.
- Cleaning and restoration of exterior brick, terra cotta, and parapets.
Total Project Costs: $13,258,431
Total Tax Credit: $1,325,000

607 Main (Cincinnati)

Address: 607 Main St., Cincinnati, OH 45202
Built: Early 1900s
Architectural Style: Italianate
History:
- Home to various manufacturing companies, including Spatz Natural Life Health Food Store.
Redevelopment Plan:
- Thirteen residential units.
- First floor for retail and commercial spaces.
- Preservation of historic fabric and updates to building systems.
Total Project Costs: $5,455,000
Total Tax Credit: $545,000

Hamilton YWCA (Hamilton)

Address: 244 Dayton St., Hamilton, OH 45011
Built: 1931
History:
- Provided housing and services to women and the community.
- Later used as a transitional home.
Redevelopment Plan:
- Forty-two apartment units.
- Retention of historic features (brickwork, stone carvings, flooring, windows).
Total Project Costs: $5,464,000
Total Tax Credit: $540,000

Harry Hake Building (Cincinnati)

Address: 2400-2410, 2358 Gilbert Ave.; 2355 St. James Ave., Cincinnati, OH 45206
Built: 1925
Architectural Style: Renaissance Revival
History:
- Designed by and housed the architecture firm of Harry Hake Sr.
- First floor used as an auto dealership.
Redevelopment Plan:
- Headquarters for Keep Cincinnati Beautiful, Inc. (offices, art studio, storage, event space).
- Cleaning and repair of exterior masonry, windows, doors, and flooring.
Total Project Costs: $7,290,000
Total Tax Credit: $722,000

Hooper Building (Cincinnati)

Address: 151 W. 4th St., Cincinnati, OH 45202
Built: 1893
History:
- Retail and manufacturing facility for the John Church Company (music supplies).
- Later used for retail and office purposes.
Redevelopment Plan:
- One hundred and one residential units on upper floors.
- Ground floor with restaurant, coffee shop, co-working area, and storage.
- Façade repair and mechanical updates.
Total Project Costs: $33,566,967
Total Tax Credit: $3,353,340

Joseph E Lowes House (Dayton)

Address: 136-138 Central Ave., Dayton, OH 45406
Built: Circa 1907
History: Duplex built during the expansion of Cincinnati’s Mill Creek valley.
Redevelopment Plan:
- Restoration for residential use with apartment units.
- Exterior repairs to masonry, roof, and other elements.
- Interior floor repairs and structural work.
Total Project Costs: $711,490
Total Tax Credit: $159,985

Middletown Building & Deposit Association (Middletown)

Address: 11 S. Main St., Middletown, OH 45044
Built: 1930
Architectural Style: Art Deco
History: Prominent landmark that served as a bank.
Redevelopment Plan:
- Twenty-one market-rate apartments on upper floors.
- Office space on the first floor.
- Repair and retention of historical architectural features (metalwork, lighting, stonework).
Total Project Costs: $12,251,890
Total Tax Credit: $2,000,000

Regal Theater (Cincinnati)

Address: 1201 Linn St., Cincinnati, OH 45203
Built: 1914 (originally the Casino Theater)
History:
- Served the African American community of Greater Cincinnati.
- Hosted nationally known African American artists (e.g., Duke Ellington).
- Closed in 1996 and remained vacant.
Redevelopment Plan:
- Multicultural arts center and event space.
- 300-seat theater with a new stage and lighting systems.
- Recreation of historic plaster and trim.
Total Project Costs: $12,856,950
Total Tax Credit: $1,200,000

Shuler-Benninghofen Mill (Hamilton)

Address: 2350 Pleasant Ave., Hamilton, OH 45015
Built: 1893-1922
History:
- Functioned as a textile mill until 1967.
- Later used for warehouses, light manufacturing, and retail.
Redevelopment Plan:
- Mixed-use facility with upscale apartments, commercial space, and restaurants.
- Installation of a new roof, tuck-pointing, and masonry repairs.
Total Project Costs: $29,100,000
Total Tax Credit: $3,500,000

St. Leo the Great School (Cincinnati)

Address: 2569 St. Leo Place, Cincinnati, OH 45225
Built: 1927
Original Architect: J.C. Grunkemeyer
History:
- Operated as a school until closure due to declining enrollment.
- Repurposed as the North Fairmount Community Center (1979-2022).
Redevelopment Plan:
- Affordable senior living community.
- Preservation and restoration of the building’s façade.
Total Project Costs: $5,072,000
Total Tax Credit: $994,500

The Bridge (Cincinnati)

Address: 1740 Brewster Ave.; 3570, 3604-3608 Montgomery Rd., Cincinnati, OH 45207
History:
- Three buildings in the Evanston Historic District.
- Served as a commercial and social hub for Cincinnati’s African American community.
- Housed various businesses (tailoring company, furnace company, market, library branch).
Redevelopment Plan:
- Mixed-use development with 27 affordable housing units and commercial spaces.
- Preservation of the buildings’ historical integrity.
Total Project Cost: $8,246,500
Total Tax Credit: $903,000