Tax Data Series

PUBLIC LIBRARY FUND: Amounts Distributed to Counties, Calendar Year 2016

The public library fund (PLF) was created in House Bill 291 of the 115th General Assembly (this fund is formally known as “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 It replaced the locally collected intangible property tax, which was repealed beginning in calendar year 1986.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.

Beginning in July 2013 the “percentage of revenue” funding approach went back into effect. In July 2013, a one-time calculation of new funding percentages was performed. The new funding percentage replaced the 2.22 percent rate that was in statute. The new funding percentage was obtained by dividing fiscal year 2013 PLF deposits by total General Revenue Fund (GRF) tax revenues received during fiscal year 2013. This was determined to be 1.66 percent.  However, HB 64 (131st General Assembly FY 2016-2017 biennial budget) temporarily increased this percentage to 1.70 percent for the FY 2016-2017 biennium.

For calendar year 2016, the total amount distributed to county undivided public library funds was $377.1 million; this is after monthly transfers to the Ohio Public Library Information Network and the Library for the Blind.  The revenues received from the PLF 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.