Public Utility Property Tax

Public Utility Tax Loss Reimbursements

Starting in 2001, the percentage of true value at which certain public utility personal property was listed for tax purposes was reduced as part of legislation that also created the kilowatt-hour tax and the natural gas distribution tax. As part of these reforms, contained in Senate Bill 3 and Senate Bill 287, a system of reimbursements was also established in order to compensate school districts and local governments for the loss of revenue from taxes on public utility personal property. 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 .

ADVISORY

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 & Reimbursements:

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 (May 2012) (PDF)

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 12/15/11
Townships Updated 7/22/11
Special Districts Updated 9/23/11

 

Replacement Payment Allocation by Purpose

Please use the County Breakdowns by Levy spreadsheets prepared by our Revenue Accounting division to allocate reimbursement payments by purpose: Distributions - Kilowatt-Hour Tax (KWH/MCF)

Please use the following link to see the Department of Education for information regarding school district direct payments: District Public Utility Tangible Deregulation Reimbursement; FY2012 and Thereafter

Historical Data:

General information

Reimbursement allocation

These files are intended for use by school districts when allocating public utility reimbursements:

These files are intended for use by joint vocational school districts when allocating reimbursements:

 

Other information