Commissioners approve consent agreement allowing Port Authority to offer 7% sales-tax exemptions on building materials

The Miami County Board of Commissioners voted March 24 to sign a Consent Agreement with the Dayton‑Montgomery County Port Authority that permits the Port Authority to enter into Miami County Sales Tax Exemption Agreements with economic development professionals in cities and townships within the county.

Under the agreement, the Port Authority may offer a full 7% sales‑tax exemption on building materials for qualifying economic development projects inside Miami County. Before entering any such exemption agreement, the Port Authority must give the county at least 30 days’ prior written notice; at that time the commissioners may rescind the Consent Agreement by delivering written notice of rescission to the authority. The Miami County Land Reutilization Corporation recommended approval of the Consent Agreement prior to the board vote (Resolution No. 26-03-319). The motion to sign the agreement was moved by Commissioner Ted S. Mercer and seconded by Commissioner Wade H. Westfall; the roll call vote recorded Mercer Yea, Westfall Yea; Vice President Gregory A. Simmons was absent.

County minutes record the Consent Agreement’s practical mechanism: it authorizes the Port Authority to offer sales‑tax exemptions on construction materials intended to lower project costs for developers undertaking economic development projects. The 30‑day notice-and‑rescission clause preserves the commissioners’ authority to review and, if necessary, reverse specific Port Authority actions before they take effect locally. The minutes do not list specific projects or developers that will seek exemptions; any future Port Authority notice to the county is required before an exemption agreement is executed.

The board approved the Consent Agreement as part of its general business agenda; no public comment or dissent was recorded in the minutes. The board adjourned shortly after the vote at 9:19 a.m.