Personal Property Tax

PROPOSED 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:

Please see the following for estimated reimbursements:

Guide to Proposed Local Government TPP & PUTP Reimbursements
Proposed Local Government TPP & PUTP Reimbursements

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:

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