Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2005
The library and local government support fund was created in
House Bill 291 of the 115th General Assembly. It replaces the
locally collected intangible property tax, which was repealed
beginning in calendar year 1986. This fund provides state aid
to counties on a monthly basis for libraries and local
governments, which were receiving revenue from the intangible
The library and local government support fund is comprised of
5.7 percent of personal income tax collections. Recent state
budget bills (House Bill 94, 95, and 66) have suspended this
funding mechanism beginning with the July 2001 distributions.
Effective July 2005, House Bill 66 extended the temporary
freeze by two more years. In calendar year 2005, each county
received the same amount it received in calendar year 2004,
except there were no transfers from the library and local
government support fund to the OPLIN technology fund.
The total amount distributed to county undivided library and
local government support funds for calendar year 2005 was
$458.0 million. Under statutory law, the amount allocated to
each county is based on a formula contained in RC section
5747.46. Each county’s distribution is after an adjustment
for any overpayment or underpayment made in the preceding
year. (These statutory allocations and adjustments were
suspended in 2005 by the House Bill 95 and House Bill 66
The revenues received from the library and local government
support fund are distributed by county budget commissions
with nearly all of these monies going to libraries.
Figures shown were compiled from records of the Ohio
Department of Taxation.