Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2007
The library and local government support fund was created in
House Bill 291 of the 115th General Assembly. It replaced 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locally collected intangible property tax, which was repealed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
property tax.
Until a law change that took effect in calendar year 2008,
the library and local government support fund (LLGSF) was
comprised of 5.7 percent of personal income tax
collections. However, recent state budget bills (House
Bill 94, 95, and 66) had suspended this funding mechanism
beginning with the July 2001 distributions. Due to
provisions in House Bills 66 and 119, each county received
the same amount as it received in calendar year 2006.
The total amount distributed to county undivided library and
local government support funds for calendar year 2007 was
$458.0 million. Under statutory law, the amount
allocated to each county was based on a formula contained in
RC section 5747.46.
The revenues received from the LLGSF were 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.
Note: The recently enacted state operating budget bill for
the fiscal year 2008-2009 biennium (Am. Sub. H.B. 119, 127th
General Assembly) made a fundamental change to the
LLGSF, consisting of a new funding mechanism. Beginning
in calendar year 2008, the LLGSF will receive a designated
percentage of total state General Revenue Fund tax
revenues. Under prior statutory law, the LLGSF received a
share of specifically designated state tax revenue sources,
not total state GRF tax revenues. Each month, the
LLGSF shall receive 2.22 percent of prior-month tax
revenues.