Ohio Department of Taxation Personal Property Tax

Law Changes

Tangible Personal Property Loss/Reimbursement Data and Information (H. B. 66, FY 2006-2007 Budget Bill)

Tangible Personal Property Tax Phase-Out

One of the principal tax reform measures in H.B. 66 is the five-year phase-out of the tangible personal property tax and the mechanism for revenue reimbursement to schools and local governments. The first link below is an explanation of the system of tangible personal property tax reimbursement as contained in H.B. 66. The files at the remaining links below are the final determinations of the tax value losses and reimbursements for the tangible personal property tax changes made in H.B. 66. If you have any questions or concerns about this information, please contact the department at: tpp@tax.state.oh.us.

• Tangible Personal Property Tax Reimbursement (as of August 2009; includes H.B. 1 updates) ^(PDF)

Tax Value Losses:

• Tax Year 2004 Telephone Property and Weighted-Avg. Assessment Rate -- Schools ^(XLS)
• Tax Year 2004 Telephone Property and Weighted-Avg. Assessment Rate -- JVS ^(XLS)
• School Tax Value ^(XLS)
• County Tax Value ^(XLS)
• JVS Tax Value ^(XLS)
• Special Districts Tax Value ^(XLS)
• Township Tax Value ^(XLS)
• Municipal Tax Value ^(XLS)

UPDATED Tax Loss Reimbursements:

(includes estimates from 2006 through 2018) 

• School and JVS Fixed-Rate Tax Levy ^(XLS)
• County Fixed-Rate Tax Levy ^(XLS)
• School District Fixed-Sum Losses ^(XLS)
• Special Districts Fixed-Rate Tax Levy ^(XLS)
• Township Fixed-Rate Tax Levy ^(XLS)
• Municipal Fixed-Rate Tax Levy ^(XLS)
• Municipal Fixed-Sum ^(XLS)

Additional Information:

• FY 2011 School District TPP Fixed-Rate Reimbursement Allocation ^(XLS)
• FY 2011 JVS TPP Direct Reimbursements and Offsets ^(XLS)
• TY 2009 School District TPP Fixed-Sum Reimbursement Allocations ^(XLS)
• H.B. 66 Annual Administrative Fee for County Auditors ^(PDF)
• UPDATED Tangible Personal Property Tax Reimbursement Auditor Fees (2010-2018) ^(XLS)