Tax Data Series

STATE AND COUNTY LOCAL GOVERNMENT FUNDS: Amounts Distributed to Counties and Eligible Municipalities, Calendar Year 2016

In calendar year 2016, approximately $353.5 million was distributed from the state local government fund (LGF) with $10.3 million distributed directly to municipalities levying income taxes and almost $343.2 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 a 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 2016 was $343.2 million. Table LG-2 shows the amount distributed to each municipality in 2016. Of the $10.3 million total, $9.6 million was distributed to cities and the remainder to villages.

For a detailed report on the LGF view this link.
For additional information on recent changes to the LGF, view this link.

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