Ohio Department of Taxation Personal Property Tax

Phase Out and Reimbursement Information

Please see http://tax.ohio.gov/channels/government/phase_out.stm for information regarding changes made in House Bill 153 to reimbursements payments made after July 1, 2011.

One of Ohio's most significant tax reforms in decades began in 2005, when the Ohio General Assembly launched a five-year phase-out of the tangible personal property tax with House Bill 66. This phase out, which was complete after 2008 for nearly all general taxpayers, includes a system of direct payments from the state to schools and local governments in order to help offset the loss of property tax revenue. This system of reimbursements was modified somewhat in 2009 by House Bill 1, which extended the period school districts are fully held harmless through fiscal year 2013.

The first link below includes an overall explanation of this system of tangible personal property tax reimbursements. Other files on this page are designed to help local officials better understand the changes taking place.Questions or concerns about the information presented here may be directed to our Tax Analysis Division at: tpp@tax.state.oh.us.

Overview

• Overview of Tangible Personal Property Tax Reimbursements ^(PDF) — This document was updated in August 2009 to reflect changes included in H.B. 1 (2009).

County worksheets

These files, produced by the department's Revenue Accounting Division, show allocation of reimbursements from the Local Government Tangible Property Tax Replacement Fund by political unit and levy.

• NEW 2011 Local Government Tangible Personal Property Tax Reimbursement by County-Jurisdiction-Levy ^(XLS)
  
• 2010 Tangible Personal Property Tax Replacement Fund Distributions (Fund 7081) - County Worksheets
• 2009 Tangible Personal Property Tax Replacement Fund Distributions (Fund 7081) - County Worksheets
• 2008 Tangible Personal Property Tax Replacement Fund Distributions (Fund 7081) - County Worksheets

 

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)
  

Tax Loss Reimbursements
These files include year-by-year estimates of reimbursement payments from 2006 through 2018. These files have been updated to reflect the changes in House Bill 1 (2009).

• School and JVS Fixed-Rate Tax Levy ^(XLS)
• County Fixed-Rate Tax Levy ^(XLS)
• UPDATED TPP Fixed Sum Reimbursements by District & Levy ^(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)
• NEW TPP Annual Administrative Fee for County Auditors, as Enacted in HB 153 ^(PDF)
• NEW  TPP Administrative Fees (2010-2015) ^(XLS)