Tax Data Series

COUNTY UNDIVIDED LOCAL GOVERNMENT FUNDS: Amounts Distributed within County Budget Commissions, by Subdivision or Subdivision Class, Calendar Year 2012

The amount that each county receives from the state local government fund (LGF) is expressly designated for deposit into the county undivided local government fund (CULGF)1. All of the money received by a CULGF is distributed within the county to eligible subdivisions: municipalities, townships, park districts, public assistance programs and county government itself.

In calendar year 2012, the total amount distributed from the state LGF to all 88 counties was $428,718,856. However, the figures shown in the following tables are derived from surveys filed by county auditors with the Ohio Department of Taxation.

Table LG-3 shows the total amount of money distributed within each county from its CULGF during 2012, by subdivision class.  The amount received by each individual local entity from each CULGF is shown in Table LG-5.

Based on survey data, this report shows the total amount distributed was $ 430,508,160 in calendar year 2012; there was a municipal (cities and villages) distribution of $227.1 million and a township distribution of approximately $41.0 million while the counties retained $154.5 million.  The total amount shown distributed to all cities for 2012 was $204.8 million while the village total was $22.3 million. In addition, park districts received $7.9. The difference between what was distributed by the state and what was reported by the surveys can be attributed to the following:  Columbiana County has a portion of its distributions sent to its fiscal agent for loan repayment, Fayette County failed to return the survey and 2011 figures are used, Franklin County had a small dealers in intangibles tax distribution from the state, and three other counties had small corrections and adjustments. 

For additional data concerning amounts allocated from the State Local Government Fund to each county for budget commission distribution and directly to each municipality levying an income tax, see Tables LG-1 & LG-2.  For additional information on the changes to the Local Government Funds, see this explanation.

[1] Prior to 2012, the dealers in intangibles tax was collected by the state and distributed to the county of origin.  Beginning in 2012, this tax revenue was directed to the state’s general fund.