Tax Data Series

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.