Tax Data Series

Local Government Funds

PUBLIC LIBRARY FUND
Amounts Distributed to Counties, Calendar Year 2011

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 It replaced the locally collected intangible property tax, which was repealed beginning in calendar year 1986.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 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 received 2.22 percent of total prior-month state General Revenue Fund 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.

For calendar year 2011, the total amount distributed to county undivided public library funds was $364.7 million.  The revenues received from the PLF were distributed by county budget commissions with nearly all of these monies going to libraries.

The recently enacted fiscal year 2012-2013 biennial budget (Am. Sub. H.B. 153, 129th General Assembly) made additional changes to the funding formula for the Public Library Fund.  The following link will provide a document that details these changes as well as projected distributions: http://www.tax.ohio.gov/channels/government/documents/FY12-13_PLF_enacted_budget_explanation_revised.pdf.  In summary, counties will experience varying growth rates during CY 2011. Despite the variations among the counties, each county will experience at least some distribution growth during 2011.

Figures shown were compiled from records of the Ohio Department of Taxation.