Personal Property Tax

UPDATED
Resuming the Phase-out of the Tangible Personal Property Tax and Public Utility Deregulation Replacement Payments

For an explanation of the history of reimbursements to schools and local governments for public utility tangible property (PUTP) and general business tangible property (TPP) and a description of proposed changes, see:

http://obm.ohio.gov/Budget/operating/doc/fy-16-17/OBM-TAX_letter_TPP_replacement_payment_phase-out.pdf

Please see the following for estimated reimbursements:

Guide to Proposed Local Government TPP & PUTP Reimbursements (pdf)

Local Personal Reimbursements  (xls)

Tangible Personal Property Tax, Phase Out and Replacement Payment Information 

One of Ohio's most significant tax reforms in decades began in 2005, when the Ohio General Assembly launched a five-year phase-out of the tangible personal property tax with House Bill 66. This phase out, which was complete after 2008 for nearly all general taxpayers, includes a system of direct payments from the state to schools and local governments in order to help offset the loss of property tax revenue. The payment program was substantially modified in 2011 by House Bill 153. Questions or concerns about the information presented here may be directed to our Tax Analysis Division at: tpp@tax.state.oh.us.

Current Law Overview and Replacement Payment Data: This document explains the current tangible personal property tax and public utility personal property tax reimbursements reflecting the law changes enacted in 2011: 

Tangible Property Tax Reimbursement and Electric and Gas Deregulation Reimbursement (pdf)

This file presents calendar year 2012 and thereafter tangible personal property tax reimbursements for local governments by levy in a single spreadsheet.  It does not include school district reimbursements.

TPP_Reimbursement Updated September 2012(xls)


The following content is historical information provided for documentation and/or research

Overview:

Overview of Tangible Personal Property Tax Reimbursements(pdf) — This document was updated in August 2009 to reflect changes included in H.B. 1 (2009).

The excel files below provide data on the calculation of the reliance threshold for each local government:

Counties Updated 9/28/11
Municipalities Updated 8/9/11
School Districts Updated 10/4/12
Townships Updated 7/22/11
Special Districts Updated 9/23/11

Replacement Payment Allocation by Purpose

Please use the County Breakdowns by Levy spreadsheet prepared by our Revenue Accounting division to allocate reimbursement payments by levy: County Breakdowns by Levy

Please use the following link to see the Department of Education for information regarding school district direct payments: Ohio Department of Education Finance

Additional Information

Tangible Personal Property Replacement Payments, Historical Data

Replacement Payments by Political Unit, Non-School
These following files, produced by the department's Revenue Accounting Division, show allocation of reimbursements from the Local Government Tangible Property Tax Replacement Fund by political unit and levy.

Local Government Tangible Personal Property Tax Reimbursement by County-Jurisdication-Levy (fund 7081):
Years available: 2008, 2009, 20102011

These excel spreadsheets include year-by-year estimates of reimbursement payments from 2006 through 2010 (for non-schools) and FY11 (for school and jvs districts)

 

 School Fixed-Sum Levy (2008-2011)  School & JVS Fixed-Rate Levy (2006-2011)
 County Fixed-Rate Tax Levy  Special District Fixed-Rate Tax Levy
 Township Fixed-Rate Tax Levy  Municipal Levy Losses