Tax Data Series

Local Government Funds

Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2006

The library and local government support fund was created in House Bill 291 of the 115th General Assembly. It replaces the locally collected intangible property tax, which was repealed beginning in calendar year 1986.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 library and local government support fund is comprised of 5.7 percent of personal income tax collections. Recent state budget bills (House Bill 94, 95, and 66) have suspended this funding mechanism beginning with the July 2001 distributions. Effective July 2005, House Bill 66 extended the temporary freeze by two more years. In calendar year 2006, each county received the same amount it received in calendar year 2005.

The total amount distributed to county undivided library and local government support funds for calendar year 2006 was $458.0 million. Under statutory law, the amount allocated to each county is based on a formula contained in RC section 5747.46.

The revenues received from the library and local government support fund are 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.