Local Government Funds
Local Government Revenue Assistance Fund
Amounts Distributed to Counties, Calendar Year 2007
Ohio’s local government revenue assistance fund (LGRAF) began
July 1, 1989. This fund was composed of 0.6 percent of
revenue from the state sales tax, use tax, personal income
tax, public utility excise tax, and corporate franchise tax.
However, recent state budget bills (House Bill 94, 95,
and 66) temporarily suspended this funding formula beginning
with the July 2001 distributions. Effective July 2005,
House Bill 66 extended the temporary freeze by two more
years. In calendar year 2007, each county received the
same amount it received in calendar year 2006.
Approximately $94.6 million was distributed from the fund
during calendar year 2007. This money was distributed to the
88 county undivided local government revenue assistance
Under statutory law (suspended in 2005 by the House Bill 95
and House Bill 66 provisions), the amount allocated to each
county undivided LGRAF was based upon the county’s population
as a percentage of the total population for the state. The
population is the more recent of either the latest federal
estimated census figures or the latest decennial census
figures that include population totals as of June 1 of the
preceding year (Section 5747.61, Ohio Revised Code).
The revenues received from the state’s LGRAF were distributed
by county budget commissions to eligible subdivisions within
the county (municipalities, townships, park districts, and
county government itself). Table LG-6 shows the total
revenues distributed to each county undivided LGRAF in
calendar year 2007.
Figures shown were compiled from records of the Ohio
Department of Taxation.