Tax Data Series

STATE AND COUNTY LOCAL GOVERNMENT FUNDS: Amounts Distributed to Counties and Eligible Municipalities Calendar Year 2018

In calendar year 2018, approximately $373.9 million was distributed from the state local government fund (LGF): approximately $361.9 million distributed to each county’s undivided local government fund, and $12.0 million distributed directly to municipalities and townships. The allocation of the total between the municipal and county portions is determined using a statutory formula (Section 5747.50, Ohio Revised Code).

Table LG-1 shows the total revenues distributed to each county undivided local government fund from the LGF. The total on this report shows approximately $361.9 was distributed.

Historically this report includes the amount distributed to each municipality via table LG-2. However, beginning in July 2017, H.B. 49 (132nd General Assembly) temporarily redirected all remaining monies in the direct municipal LGF distribution to the Targeting Addiction Assistance Fund for the FY 2018-2019 biennium. Therefore, during this time period, there were no distributions to the direct municipal LGF.

Table LG-4 shows the amount distributed to each municipality and township in 2018. By law, $12.0 million is distributed in total with approximately $2.0 million distributed to municipalities and the remainder to townships. In calendar Year 2018, the largest distribution to municipalities was approximately $19,745 to Hunting Valley (Cuyahoga) while the smallest was $457.30 to Brady Lake (Portage). Similarly, the largest distribution to townships was approximately $30,388 to West Chester (Butler) while the smallest was approximately $3,823 to Chagrin Falls (Cuyahoga).

For a detailed report on the LGF view this link.

For additional information on recent changes to the LGF, use this link.

Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.