Personal Property Tax Law Changes

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

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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
   

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Tangible Personal Property Tax Reimbursement (enacted in H.B. 66)
   
  Telephone Tangible and Public Utility Personal Property Values for Use by County Auditors in Rate Setting (Updated 01/17/08):
 

bullet line itemExplanation of Telephone Tangible and Public Utility Values in Rate Setting  (PDF)
 

bullet line itemTownship Telephone and Public Utility Tangible Property Values for Rate Setting (XLS)
 

bullet line itemJVS Telephone and Public Utility Tangible Property Values for Rate Setting (XLS)
 

bullet line itemMunicipal Telephone and Public Utility Tangible Property Values for Rate Setting (XLS)
 

bullet line itemSchool District Telephone and Public Utility Tangible Property Values for Rate Setting (XLS)     

 

bullet line itemCounty Telephone and Public Utility Tangible Property Values for Rate Setting (XLS)
 

bullet line itemREVISED Special District Telephone and Public Utility Tangible Property Values for Rate Setting
   
  Tax Value Losses:
 

bullet line itemTax Year 2004 Telephone Property and Weighted-Avg. Assessment Rate -- Schools (XLS)
 

bullet line itemTax Year 2004 Telephone Property and Weighted-Avg. Assessment Rate -- JVS (XLS)
 

bullet line itemSchool Tax Value (XLS)
 

bullet line itemCounty Tax Value (XLS)
 

bullet line itemJVS Tax Value (XLS)
 

bullet line itemSpecial Districts Tax Value (XLS)
 

bullet line itemTownship Tax Value (XLS)
 

bullet line itemMunicipal Tax Value (XLS)
   
  Tax Loss Reimbursements: 
 

bullet line itemSchool Fixed Rate Tax Levy (XLS)
 

bullet line itemCounty Fixed Rate Tax Levy (XLS)
  bullet line itemSchool District Fixed Sum Losses (XLS)
 

bullet line itemJVS Fixed Rate Tax Levy (XLS)
 

bullet line itemSpecial Districts Fixed Rate Tax Levy (XLS)

 

bullet line itemTownship Fixed Rate Tax Levy (XLS)
 

bullet line itemMunicipal Fixed Rate Tax Levy (XLS)
  bullet line itemMunicipal Fixed Sum(XLS)
   
  Additional Information:
 

bullet line itemFY 2008 JVS TPP Direct Reimbursements and Offsets
 

bullet line itemFY 2008 School District TPP Fixed-Sum Reimbursement Allocations
 

bullet line itemREVISED School District TPP Fixed-Rate Levy School District Remibursement Offsets
 

bullet line itemH.B. 66 Annual Administrative Reimbursements
 

bullet line itemTangible Personal Property Tax Reimbursement Auditor Fees (XLS)
 

bullet line itemTiming of Reimbursement Payments (XLS)