Tax Data Series

COUNTY UNDIVIDED LOCAL GOVERNMENT FUNDS: Amounts Distributed within County Budget Commissions, by Subdivision or Subdivision Class, Calendar Year 2015

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

On the following tables, table LG-3 shows the total amount of money distributed within each county during 2015, by subdivision class.   The amount received by each individual local entity is shown in Table LG-5.

In calendar year 2015, the total amount distributed from the state LGF to each county was $350,849,896 including $1,192,335 distributed from the state LGF to Columbiana county’s fiscal agent.

The amount distributed from each CULGF to the respective local governments was $350,853,007; data derived from surveys filed by county auditors with the Ohio Department of Taxation.

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 and Fairfield County overpaid its localities due to corrections and/or adjustments.  Amounts distributed to Akron (Summit County) and Lorain (Lorain) include amounts assessed as penalty per ORC 3735.672(B)(2); $500 and $2,500 respectively.  

Of the $350,853,007 dispersed, municipal distributions were $184.3 million, townships received approximately $33.8 million, counties retained $129.0 million and $3.7 million was allocated to special districts, including park districts.  

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.