JEDD Income Tax
Liberty Township Joint Economic Development District (JEDD) I
In 2006, Liberty Township established a Joint Economic Development District (JEDD) with the cities of Middletown and Mason to provide a source of funding for infrastructure improvements to promote and sustain commercial development along the area surrounding the Liberty Way Interchange. Local governments are expected to fund a much greater share of infrastructure projects due to lack of available funds at the state and federal levels. A JEDD allows for townships to partner with a municipality (or municipalities) to corporate an income tax on a specific area of the township.
Map of JEDD Area
The JEDD area can only incorporate commercial and industrial zoned parcels. The 1.5% earnings tax is applicable to those that work and produce business profits in the JEDD area. The Liberty Township JEDD I encompasses 685 acres around the Liberty Way Interchange and the intersection of Cincinnati-Dayton and Yankee Roads. See JEDD I Map (PDF) to view a map of the JEDD I boundaries. The City of Middletown levies the tax on behalf of the Liberty Township JEDD I.
Liberty Township is excited about the shared benefits of the JEDD including high-quality economic expansion, increased employment opportunities, and improved access to goods and services for area businesses and residents. The agreement exemplifies regional cooperation and local initiatives. We have every reason to believe that the JEDD area will become a strong and viable economic engine for Liberty Township, Butler County, and all of southwest Ohio.
If you have general questions about the JEDD, please contact Michelle Greis, Liberty Township Finance Director at 513-759-7500.
If you have more detailed questions about account set-up or monthly/quarterly forms, please contact Diane Moore, City of Middletown Tax Department at 513-425-1843.
JEDD I Forms
The City of Middletown levies the tax on behalf of the Liberty Township JEDD I. The JEDD I application as well as monthly and quarterly withholding forms are located on the City of Middletown website - make sure you complete the Liberty Township JEDD forms (second column).