Tax Data Series

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 It replaced the locally collected intangible property tax, which was repealed beginning in calendar year 1986.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 5747.46.   

The revenues received from the PLF 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.