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: firstname.lastname@example.org.
The spreadsheets published here for the changes in tangible personal property (TPP) and public utility (SB3) reimbursements may be regularly updated. The process for creating the spreadsheets involved the merging of substantial amounts of data, oftentimes manually. We verified the data in the spreadsheets as thoroughly as we could, but there will be instances when individual jurisdictions may find errors or differences of opinion about how a data element is classified. This review by individual jurisdictions is part of the verification process and we encourage them to review the calculations that pertain to them and report to the department any potential errors/concerns. Under temporary law, jurisdictions may ask for changes to calculations through June 30, 2013. At that time, all calculations will be final. As we update calculations based on these reports, we will update the published spreadsheets. We will be posting a publication date with each update so that users can track to make sure they have the most current data. Thank you for your patience and understanding in this process.
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)
Overview of Tangible Personal Property Tax
Reimbursements (PDF) — This document was
updated in August 2009 to reflect changes included in H.B. 1
The excel files below provide data on the calculation of the reliance threshold for each local government:
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
- TPP Annual Administrative Fee
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, 2010, 2011
- Replacement Payments by School District
School & JVS Allocation by Levy, FY08-FY11 (XLS)
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).