Please see Phase out for information on the changes to the Public Utility Deregulation Replacement Payments

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 payment program was substantially modified in 2011 by House Bill 153.

Questions or concerns about the information presented here may be directed to our Tax Analysis division at: TPP@Tax.State.OH.US .

Current Law Overview & Reimbursements:

This document explains the current tangible personal property tax and public utility personal property tax reimbursements reflecting the law changes enacted in 2011: Tangible Property Tax Reimbursement and Electric and Gas Deregulation Reimbursement (May 2012) ^(PDF)     
 
The excel files below provide data on the calculation of the reliance threshold for each local government:     
                                                                                                                                                                                     

Replacement Payment Allocation by Purpose

Please use the County Breakdowns by Levy spreadsheets prepared by our Revenue Accounting division to allocate reimbursement payments by purpose: Distributions - Kilowatt-Hour Tax (KWH/MCF)     
    

Please use the following link to see the Department of Education for information regarding school district direct payments: District Public Utility Tangible Deregulation Reimbursement; FY2012 and Thereafter     

Historical Data:

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 Utility (August 2007) Reimbursements (PDF    
   
• FY 2007 Utility (February 2007) Reimbursements (PDF)

Other information

• Fixed-Sum Reimbursements for School Districts