Tax Data Series: Local Government Funds
County Undivided Local Government
Funds: Amounts Distributed within
Counties by County Budget Commissions, by
Subdivision or Subdivision Class, Calendar Year 2008
Table LG-3 shows the total amount of money distributed within
each county from its County Undivided Local Government Fund
(CULGF) during 2008, by subdivision class. The amount
received by each individual city and village from each CULGF
is shown in Table LG-5. Figures shown in Tables
LG-3 and 5 are derived from surveys filed by county auditors
with the Ohio Department of Taxation. Two counties did not
submit calendar year 2008 data for this report; previous
year’s information was used in place.
Each of Ohio's 88 counties has a CULGF. All of the
money received by a CULGF is distributed within the county to
eligible subdivisions: municipalities, townships, park
districts, and county government itself. In calendar
year 2008, the total amount distributed from ODT to all 88
counties was $699.4 million. Based on data submitted
from 86 counties and incorporating previous year’s data for
the remaining two, this report shows a total of $699.1
million distributed. This includes a municipal (cities
and villages) distribution of $371.5 million and a township
distribution of $65.0 million while the counties retained
$250.1 million. The total amount distributed to all
cities for 2008 was $336.2 million while the village total
was $35.4 million.
The state operating budget bill for the fiscal year 2008-2009
biennium (Am. Sub. H.B. 119, 127th General Assembly) made
landmark changes to the state’s three local distribution
funds: the Local Government Fund (LGF), the Local Government
Revenue Assistance Fund (LGRAF), and the Library and Local
Government Support Fund (LLGSF). Beginning in January
2008, the LGRAF was eliminated and no further monies will be
distributed to the county undivided LGRAF. Monies that would
have otherwise been distributed from the LGRAF are
distributed from the LGF. In addition, the LGF and the
LLGSF began receiving a designated percentage of total state
General Revenue Fund tax revenues. Under prior statutory law,
the LGF and LLGSF had received a share of specifically
designated state tax revenue sources, not total state GRF tax
revenues.
For additional data concerning amounts allocated from the
State Local Government Fund to each county for budget
commission distribution and directly to each municipality
levying an income tax, see Tables
LG-1 & LG-2. For additional information on the
changes to the Local Government Funds, see
this explanation.