Government Resources

2007 - 2011 Kilowatt-Hour and MCF Local Governement Property Tax Replacement Fund Distributions

Please click here for information regarding changes made in House Bill 153 to reimbursement payments made after July 1, 2011.

The attached spreadsheet displays the amounts to be reimbursed from 2007 through 2011 for the reduction of the assessment rates on the tangible personal property of electric and natural gas public utilities as provided for in Am. Sub. SB 3 and Am. Sub. SB 287 (123rd General Assembly). These amounts are the portion of the reimbursement that represent 80 percent of the amount reimbursed from 2002 – 2006. These reimbursements do not include any reimbursements due to the availability of excess money in the Local Government Property Tax Replacement Fund as provided for in ORC 5727.86(E). Those funds will be distributed separately.

The spreadsheet contains 89 separate worksheets. Each worksheet contains the reimbursements for all local government taxing districts and levies within a given county with the last worksheet showing county totals only.

The worksheets will give the amounts that are sent by the Department of Taxation to the county auditors for distribution to the local governmental entities within their respective counties. The amounts displayed are for the February and August 2007 distributions. These are given for each district and for each levy within that district. The distributions are in equal proportions.

The amounts given are for the Local Government Property Tax Replacement Fund distributions (Fund 7054) and do not represent reimbursements to school districts. Fund 7054 is administered by the Ohio Department of Taxation and monies are sent by Taxation to the respective county auditors for the crediting of county, municipal, township, and special district levies only. The Ohio Department of Education administers the School District Property Tax Replacement Fund.