Tax Data Series


Amounts Distributed to Counties and Eligible Municipalities, Calendar Year 2014 

In calendar year 2014, approximately $350.1 million was distributed from the state local government fund (LGF) with $28.0 million distributed directly to municipalities levying income taxes and $322.1 million distributed to each county’s undivided local government fund. The allocation of the total between the municipal and county portions is determined using a statutory formula (Section 5747.50, Ohio Revised Code). Note that one-half of Columbiana County’s distribution is redirected to their fiscal agent for repayment of a loan. The figures shown here are inclusive of that redirected distribution.

Table LG-1 shows the total revenues distributed to each county undivided local government fund from the LGF. The total amount distributed from the fund in calendar year 2014 was $328.0 million. Table LG-2 shows the amount distributed to each municipality in 2014. Of the $28.0 million total, $26.0 million was distributed to cities and the remainder to villages.

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 3.68 percent rate that was in statute. The new funding percentage was obtained by dividing fiscal year 2013 LGF deposits by total GRF tax revenues received during fiscal year 2013.  This percentage was determined to be 1.66 percent.

For a detailed report on the LGF, view this link.
And, for additional information on recent changes to the LGF, view this link.
Figures shown were compiled from records of the Ohio Department of Taxation.