Tax Data Series

Local Government Funds

Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2007

The library and local government support fund was created in House Bill 291 of the 115th General Assembly. It replaced the locally collected intangible property tax, which was repealed beginning in calendar year 1986.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.

Until a law change that took effect in calendar year 2008, the library and local government support fund (LLGSF) was comprised of 5.7 percent of personal income tax collections.  However, recent state budget bills (House Bill 94, 95, and 66) had suspended this funding mechanism beginning with the July 2001 distributions.  Due to provisions in House Bills 66 and 119, each county received the same amount as it received in calendar year 2006.

The total amount distributed to county undivided library and local government support funds for calendar year 2007 was $458.0 million.  Under statutory law, the amount allocated to each county was based on a formula contained in RC section 5747.46.   

The revenues received from the LLGSF were 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.

Note: The recently enacted 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 LLGSF, consisting of a new funding mechanism.  Beginning in calendar year 2008, the LLGSF will receive a designated percentage of total state General Revenue Fund tax revenues. Under prior statutory law, the LLGSF received a share of specifically designated state tax revenue sources, not total state GRF tax revenues. Each month, the LLGSF shall receive 2.22 percent of prior-month tax revenues.