Tax Data Series

Amounts Distributed to Counties, Calendar Year 2018

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 It replaced the locally collected intangible property tax, which was repealed beginning in calendar year 1986.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. See ORC 5747.47 for details on distribution methods.

For calendar year 2018, the total amount distributed to county undivided public library funds was approximately $393.7 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 going to libraries.

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