Ohio Department of Taxation Public Utility Property Tax

Public Utility Tax Loss Reimbursements

Starting in 2001, the percentage of true value at which certain public utility personal property was listed for tax purposes was reduced as part of legislation that also created the kilowatt-hour tax and the natural gas distribution tax.

As part of these reforms, contained in Senate Bill 3 and Senate Bill 287, a system of reimbursements was also established. In order to compensate school districts and local governments for the loss of revenue from taxes on public utility personal property. The links below offer more information on these reimbursements.

General information

• Public Utility Property Tax Local Government Replacement — This document describes the prior law distribution of revenue to local governments from the kilowatt‐hour and natural gas distribution taxes.
• Public Utility Property Tax Loss Reimbursement Overview — This page, developed in 2001, offers an overview of the system of reimbursements that resulted from legislative changes that resulted.
• Senate Bills 3 and Senate Bill 287: A Question and Answer Guide 
• Certified Public Utility Tax Value Losses

 

Reimbursement allocation

These files are intended for use by school districts when allocating public utility reimbursements:

• FY 2011 (February 2011) Utility Reimbursements (XLS)
• FY 2011 (August 2010) Utility Reimbursements (XLS)
• FY 2010 (August 2009) Utility Reimbursements (XLS)
• FY 2009 (February 2009) Utility Reimbursements (XLS)
• FY 2009 (August 2008) Utility Reimbursements (XLS)
• FY 2008 (August 2007) Utility Reimbursements (PDF)
• FY 2007 (February 2007) Utility Reimbursements (PDF)
• FY 2007 (August 2006) Utility Reimbursements (PDF)
• FY 2006 Utility Reimbursements (PDF)

These files are intended for use by joint vocational school districts when allocating reimbursements:

• FY 2010 (August 2009) Utility Reimbursements (XLS)
• FY 2009 (February 2009) Reimbursements (XLS)
• FY 2009 Utility (August 2008) Reimbursements (XLS)
• FY 2008 Utility (February 2008) Reimbursements (Excel or PDF format)
• FY 2008 Utiity (August 2007) Reimbursements (PDF)
• FY 2007 Utility (February 2007) Reimbursements (PDF)

 

Other information

• Fixed-Sum Reimbursements for School Districts
• Public Utility Tangible Property Tax Replacement Fund Distributions (Fund 7054)