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 2009
Table LG-3 shows the total amount of money distributed within
each county from its County Undivided Local Government Fund
(CULGF) during 2009, 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.
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 2009, the total amount distributed from ODT to all 88
counties was $603.3 million. Based on data submitted,
this report shows a municipal (cities and villages)
distribution of $319.9 million and a township distribution of
$56.3 million while the counties retained $216.0
million. The total amount distributed to all cities for
2009 was $290.1 million while the village total was $29.8
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 Public Library Fund
(PLF). 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 PLF began receiving a
designated percentage of total state General Revenue Fund tax
revenues. Under prior statutory law, the LGF and PLF 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.