Local Government Funds
PUBLIC LIBRARY FUND
Amounts Distributed to Counties, Calendar Year 2009
The public library fund was created in House Bill 291 of the
115th General Assembly (prior to a law change enacted in
2008, this fund was called the “library and local government
support fund”). 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property tax, which was repealed beginning in calendar year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.
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
public library fund (PLF), consisting of a new funding
mechanism. Monthly, beginning in calendar year 2008,
the PLF receives 2.22 percent of total prior-month
state General Revenue Fund tax revenues. Under prior
statutory law, the PLF received a share of state income tax
revenues, not total state GRF tax revenues.
However, a provision included in the fiscal year 2010-2011
state operating budget (Am Sub. H.B. 1, 128th General
Assembly) temporarily reduced the PLF funding percentage to
1.97 percent for the August 2009 - June 2011 time period.
The total amount distributed to county undivided public
library funds for calendar year 2009 was $370.7
million. Under statutory law, the amount allocated to
each county was based on a formula contained in RC section
The revenues received from the PLF were distributed by county
budget commissions with nearly all of these monies going to
Figures shown were compiled from records of the Ohio
Department of Taxation.