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Policy Matters Ohio

Proposed cuts hurt seniors, children and libraries

June 16, 2015

Proposed cuts hurt seniors, children and libraries

June 16, 2015

State budget cuts will hurt local protective services, libraries and programs to help developmentally disabled Ohioans.

Contact: Wendy Patton, 614.221.4505

Press release

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Screen Shot 2015-06-16 at 10.48.12 AMTen years ago, lawmakers started chopping away at certain business taxes with the promise that lost revenue we depend on for parks, schools, mental health services and libraries would be replaced. They set up a plan to temporarily reimburse local governments for the lost tax revenue through payment of  “tax replacements,” with the hope economic growth would make up for the losses.

The economic growth did not materialize. Both the House and Senate version of House Bill 64, the budget for fiscal years 2016-17, would cut these tax replacements by $106 million compared to the current budget. These cuts would reduce local governments’ ability to provide services that protect children, help seniors, fund libraries, maintain clean and safe parks and more.

Ohio’s cities and counties struggle to cover the cost of human services with scant support from the state. Ohio ranks last among the states in state support of children’s services.[1] Within the past five years, the Guernsey County mental health board held a raffle to raise funds to fight the opiate epidemic.[2] Yet, both the House and the Senate are spending an enormous amount of state resources – more than $1 billion - in tax cuts that primarily benefit the wealthiest Ohioans.[3]

State elimination of local taxes, the start of tax replacements

In the last decade, the legislature phased out local property taxes on tangible personal property (machinery, equipment, furniture, fixtures) of businesses and utilities. The state committed to reimburse schools, local levies and local governments for the loss of this significant tax source during a transitional period. The theory was that tax cuts for businesses would spur economic development that would replace lost revenues over time. A decade later, the promised economic development has not materialized. The taxable value of Ohio property has fallen, and full recovery is not expected until 2017.[4]

Local levies for health and human services lost $210 million in tax replacement funding during the budget for 2012 and 2013 compared to the prior biennial budget period.[5] Many lost tax replacement funding altogether during that time. The current budget stopped the phase-out for two years. The proposed budget would resume the elimination, with substantial cuts over the next two years.

Both the House and the Senate recognized the negative effect of reductions proposed in the governor’s budget for schools, and at least for a two-year period, propose to offset their effect with other financial aid. This is an excellent step. But no such support has been provided to make up for the losses in funding for health and human services.

  • “Senior services” or “aging” tax levies: These local levies may fund senior centers, home meals, transportation, or provide protective services. The budget proposal reduces tax reimbursements for aging levies by $3.8 million. The cut offsets a proposed $3.2 million increase for adult protective services for abused or neglected seniors.
  • Children’s service levies fund protection for neglected and abused children. These levies will lose $17.4 million in the proposed budget, also offsetting proposed increases elsewhere.
  • Public health departments monitor infectious diseases, ensure food and water safety and oversee key programs for nutrition, health and safety. Local public health levies across the state will lose $9.5 million.
  • Mental health levies fund crisis centers, addiction services and suicide lines. Local developmental disability levies fund educational services and help those with developmental disabilities with activities of daily living so they can lead independent lives. Local levies for mental health and developmental disabilities will lose $53.6 million compared to the current budget period.
  • Libraries will lose $6.9 million, offsetting most of an increase in revenue sharing.[6]
  • Other special districts – from parks to ambulance districts, fire districts, street lighting districts and others – stand to lose another $16.1 million.
Table 1 illustrates the proposed cuts. Changes to the tax replacements will cut health and human services and other local levies $106.6 million.

Screen Shot 2015-06-15 at 4.13.25 PM

Local governments fund important local services through taxes levied on the value of property. Medicaid does not cover some critical, non-medical services to fight the opiate epidemic, like suicide hot lines and housing.[7] Yet the budget proposal for the next two years would cut $53 million in tax replacements from local mental health and developmental disability levies (see Table 1, above).

In Allen County, the mental health board anticipates the loss of tax replacements will force them to eliminate four “life coaches,” who are helping 250 residents recover from addiction. The board of developmental disabilities anticipates they could no longer serve the families of up to 100 developmentally disabled residents.[8] Other emergency services hurt by loss of tax replacements serve businesses as well as residents. For example, the Shawnee Township Fire Department is a critical player in the regional response for hazardous materials and foam firefighting needs. Aging or limited equipment or materials can raise insurance prices for industrial users dependent on their services. Loss of tax replacements could lead to higher insurance rates for key employers.[9]

Many services lost all of their tax replacement funding in the 2012-13 budget, which accelerated the planned phase-out of tax replacements. Most of the state’s counties – 84 out of 88 – have human service or special district levies that are still supported by tax replacements. These services will be harmed in the proposed cuts in the budget for 2016-17. The appendix has county-by-county tables that compare tax replacements in calendar years 2014 with 2017

Urban counties and counties adjacent to the state’s biggest cities face significant losses. Hamilton County and Franklin County face a projected loss of about $9 million each in tax replacements for human service levies in 2017 compared to 2014. Cuyahoga County (Cleveland) will see state support drop by $7.8 million. Lucas County (Toledo) will lose 4.8 million. Montgomery County (Dayton), loses $3.9 million. Medium-sized cities and less urban counties will experience losses as well. Human service and special district levies in Portage County will lose $1.2 million by 2017. Richland County will lose $1.1 million.

Conclusion

Cuts to tax replacements proposed in the both the House and Senate version of the Ohio budget for FY 2016 and 2017 will be felt in most counties of the state. Localities have no property tax capacity to replace such loss without raising taxes. Not only have real property values failed to replace tangible property tax revenues, they have fallen since 2008 and will not recover, statewide, until 2017.

This is not the time for more cuts to local revenues. Cuts have impacted property values and quality of life in communities across the state. Further cuts will do further harm. Lawmakers need to find a permanent replacement for the tax cuts imposed on health and human service levies and special districts to maintain quality of life for Ohio families and communities.

 Appendix

 

Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Adams County MH/DD Services $161,350 $115,817 -$45,533
Adams County Health Services $15,726 $11,038 - $4,688
Adams County Children's Services $103,783 $45,066 -$58,717
  Losses in Adams County $280,859 $171,920 -$108,938
Allen Children Services $298,999 $181,387 -$117,612
Allen Johnny Appleseed Metro Park Dist $171,466 $104,308 -$67,158
Allen Joint Mental Health District $157,930 $- -$157,930
Allen Marimor School $861,539 $570,384 -$291,155
Allen Senior Citizens $183,862 $113,918 -$69,944
Allen Bluffton Public Library $4,015 $- -$4,015
Allen Delphos Library $11,493 $- -$11,493
  Losses in Allen County $1,689,304 $969,998 -$719,306
Ashland Jackson-Perry-Polk Fire District# 1 $2,747 $- -$2,747
Ashland Mohican-Perry-Jer. Fire District# 2 $1,691 $- -$1,691
Ashland County MH/DD Services $192,901 $- -$192,901
  Losses in Ashland County $197,338 $- -$197,338
Ashtabula Northwest Ambulance District $5,966 $- -$5,966
Ashtabula South Central Ambulance District $8,335 $- -$8,335
Ashtabula Jefferson Jnt Union Cemetery Dist. $4,746 $792 -$3,955
Ashtabula Orwell Jnt. Rec. District $11,479 $9,551 -$1,928
Ashtabula Ashtabula Twp. Park District $86,950 $66,905 - $20,044
Ashtabula Geneva Twp. Park District $654 $- -$654
Ashtabula Saybrook Twp. Park District $4,168 $372 -$3,796
Ashtabula Conneaut Twp. Park District $10,576 $823 -$9,753
Ashtabula County MH/DD Services $684,371 $262,583 -$421,788
Ashtabula County Children's Services $156,085 $- -$156,085
Ashtabula County Aging $112,652 $33,488 -$79,164
  Losses in Ashtabula County $1,107,056 $377,283 -$729,773
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Auglaize County MH/DD Services $570,720 $335,700 -$235,020.69
Auglaize County Health Services $73,853 $30,483 -$43,370.10
Auglaize County Aging $10,854 $- -$10,853.86
  Losses in Auglaize County $655,427 $366,182 -$289,244.65
Belmont Colerain-Pease Fire District# 1 $2,630 $- -$2,630.34
Belmont Cumberland Trail Fire Dist #4 $47,778 $- -$47,777.72
Belmont County MH/DD Services $462,685 $126,641 -$336,043.98
Belmont County Children's Services $80,302 $55,278 -$25,023.64
Belmont County Aging $4,512 $- -$4,512.48
  Losses in Belmont County $597,907 $181,919 -$415,988.16
Butler County MH/DD Services $486,059 $- -$486,059.36
Butler County Children's Services $369,287 $- -$369,287.14
Butler County Aging $272,075 $- -$272,074.84
  Losses in Butler County $1,127,421 $- -$1,127,421.34
Carroll B&M Joint Ambulance District $3,536 $- -$3,536.34
Carroll County Aging $4,542 $- -$4,541.84
  Losses in Carroll County $8,078 $- -$8,078.18
Champaign Logan-Cham Co Mental Health $83,044 $22,934 -$60,109.15
Champaign Jsp Fire District $30,958 $14,520 -$16,438.02
Champaign Champaign Library District $12,739 $- -$12,738.66
Champaign County MH/DD Services $240,169 $93,752 -$146,417.05
Champaign County Children's Services $38,516 $7,993 -$30,523.06
Champaign County Aging $7,703 $- -$7,703.22
  Losses in Champaign County $413,128 $139,199 -$273,929.16
Clark Clark County Health District $53,134 $- -$53,134.18
Clark County MH/DD Services $490,729 $- -$490,728.92
Clark County Children's Services $399,245 $56,063 -$343,182.06
Clark County Aging $51,714 $- -$51,713.70
  Losses in Clark County $994,821 $56,063 -$938,758.86
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Clermont Clermont County Park Board $2,053 $- -$2,052.80
Clermont Central Joint Fire & Ems District $72,293 $- -$72,293.48
Clermont County MH/DD Services $379,686 $- -$379,685.72
  Losses in Clermont County $454,032 $- -$454,032.00
Clinton Blan-Marion Twp. Jnt Fire Dist $45,635 $30,466 -$15,169.55
Clinton Clinton Highland Jfd $22,616 $8,346 -$14,270.44
Clinton S.R.W.W. Jfd #2 $29,526 $21,731 -$7,795.59
Clinton Blanchester Library District $11,192 $- -$11,192.44
Clinton County MH/DD Services $117,667 $30,586 -$87,080.82
Clinton County Health Services $16,797 $- -$16,797.24
Clinton County Children's Services $132,656 $71,253 -$61,402.69
Clinton County Aging $29,979 $- -$29,979.40
  Losses in Clinton County $406,070 $162,381 -$243,688.17
Columbiana Salem Township Fire District $775 $- -$774.92
Columbiana County MH/DD Services $376,107 $- -$376,107.36
Columbiana County Children's Services $27,065 $- -$27,065.32
  Losses in Columbiana County $403,948 $- -$403,947.60
Coshocton Three Rivers Fire District $1,904 $- -$1,903.92
Coshocton County MH/DD Services $228,377 $37,745 -$190,631.65
Coshocton County Children's Services $53,181 $24,626 -$28,555.54
Coshocton County Aging $19,100 $- -$19,100.36
  Losses in Coshocton County $302,562 $62,371 -$240,191.47
Crawford County MH/DD Services $175,840 $8,952 -$166,888.09
Crawford County Children's Services $31,948 $19,132 -$12,815.92
Crawford County Aging $31,810 $5,163 -$26,647.71
  Losses in Crawford County $239,598 $33,246 -$206,351.72
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Cuyahoga Cleveland Metro Parks $703,431 $- -$703,430.86
Cuyahoga Cleveland-Cuyahoga Port Authority $95,654 $- -$95,653.90
Cuyahoga Cleveland Library $2,188,380 $- -$2,188,379.88
Cuyahoga Euclid Library $89,756 $- -$89,756.10
Cuyahoga County MH/DD Services $1,674,199 $- -$1,674,198.72
Cuyahoga County Health Services $3,016,801 $- -$3,016,800.82
  Losses in Cuyahoga County $7,768,220 $- -$7,768,220.28
Darke Darke County Park District $17,805 $- -$17,805.06
Darke County MH/DD Services $77,655 $- -$77,655.40
  Losses in Darke County $95,460 $- -$95,460.46
Defiance 4-County Community Health Dist $305,322 $100,729 -$204,593.28
Defiance County MH/DD Services $183,041 $47,554 -$135,487.52
Defiance County Health Services $49,883 $10,069 -$39,814.21
Defiance County Aging $56,309 $8,927 -$47,381.15
  Losses in Defiance County $594,555 $167,279 -$427,276.16
Delaware Bst And G Fire Dept. $7,756 $- -$7,755.78
  Loss in Delaware County $7,756 $- -$7,755.78
Erie Erie County Park District County $130,024 $19,148 -$110,875.55
Erie Erie-Lorain Health Dist. $77,745 $- -$77,745.48
Erie Erie-Ottawa Mental Health Dist. $61,629 $- -$61,628.68
Erie Huron Public Library $1,950 $- -$1,950.14
Erie County MH/DD Services $300,415 $44,896 -$255,519.00
Erie County Aging $42,762 $861 -$41,901.49
  Loss in Erie County $614,525 $64,905 -$549,620.34
Fairfield Fairfield Co. District Library $1,780 $- -$1,779.94
  Loss in Fairfield County $1,780 $- -$1,779.94
Fayette County MH/DD Services $148,837 $25,220 -$123,617.57
Fayette County Health Services $74,876 $21,528 -$53,348.44
Loss in Fayette County $223,713 $46,747 -$176,966.01
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Franklin Col.&Franklin County Pub Lib D $2,185,187 $36,853 -$2,148,334.37
Franklin Grandview Hts Pub Lib Dist $18,296 $- -$18,295.64
Franklin County MH/DD Services $4,400,818 $- -$4,400,817.84
Franklin County Children's Services $2,085,881 $- -$2,085,881.26
Franklin County Aging $215,277 $- -$215,277.20
  Losses in Franklin County $8,905,459 $36,853 -$8,868,606.31
Fulton Delta Public Library $10,556 $- -$10,555.92
Fulton Archbold Community Library $17,211 $1,486 -$15,725.01
Fulton County MH/DD Services $215,612 $46,566 -$169,046.25
Fulton County Health Services $76,400 $39,707 -$36,692.75
Fulton County Aging $72,358 $7,806 -$64,551.44
  Losses in Fulton County $392,137 $95,565 -$296,571.37
Gallia 169 Board-Mr/Dd $81,957 $22,330 -$59,627.29
Gallia Gallia General Health Dist. $35,484 $15,511 -$19,972.92
Gallia Gallia County Library $23,846 $- -$23,845.80
  Losses in Gallia County $141,287 $37,841 -$103,446.01
Geauga East Geauga Fire District $100,198 $73,126 -$27,071.29
Geauga Burton Public Library District $1,357 $- -$1,357.40
Geauga County Aging $30,864 $- -$30,863.76
  Losses in Geauga County $132,419 $73,126 -$59,292.45
Guernsey County MH/DD Services $328,288 $137,015 -$191,272.96
Guernsey County Health Services $59,270 $21,522 -$37,747.72
Guernsey County Children's Services $98,341 $23,872 -$74,469.22
Guernsey County Aging $51,866 $14,497 -$37,369.40
  Losses in Guernsey County $537,765 $196,906 -$340,859.30
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Hamilton Western Joint Ambulance District $21,118 $3,245 -$17,872.92
Hamilton Hamilton County Park District $667,589 $- -$667,588.94
Hamilton County MH/DD Services $3,892,537 $- -$3,892,536.58
Hamilton County Health Services $4,464,169 $2,361,710 -$2,102,458.52
Hamilton County Children's Services $2,182,012 $275,607 -$1,906,404.96
Hamilton County Aging $724,662 $- -$724,661.96
  Losses in Hamilton County $11,952,087 $2,640,563 -$9,311,523.88
Hancock Hancock Co. Park District $105,870 $35,651 -$70,219.67
Hancock Pmp Jt Ambulance District $43,187 $26,602 -$16,585.20
Hancock County MH/DD Services $751,121 $276,596 -$474,525.07
Hancock County Aging $38,924 $- -$38,923.70
  Losses in Hancock County $939,102 $338,848 -$600,253.64
Hardin Bkp Ambulance District $15,798 $1,735 -$14,063.08
Hardin Ridgemont Public Library $118 $- -$118.06
Hardin County MH/DD Services $142,964 $22,703 -$120,260.37
Hardin County Aging $11,874 $- -$11,874.14
  Losses in Hardin County $170,754 $24,438 -$146,315.65
Harrison General Health District $2,616 $- -$2,616.22
Harrison County MH/DD Services $32,161 $- -$32,160.80
Harrison County Children's Services $1,495 $- -$1,495.00
  Losses in Harrison County $36,272 $- -$36,272.02
Henry Flatrock Fire District $150 $- -$150.32
Henry Napoleon Public Library $48,283 $15,952 -$32,330.70
Henry County MH/DD Services $372,128 $176,679 -$195,449.09
Henry County Health Services $60,843 $21,317 -$39,526.67
  Losses in Henry County $481,404 $213,947 -$267,456.78
Highland North Joint Fire District $8,058 $- -$8,057.80
Highland County MH/DD Services $53,836 $- -$53,835.76
Highland County Health Services $26,250 $4,122 -$22,127.24
Losses in Highland County $88,143 $4,122 -$84,020.80
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Hocking County Aging $1,333 $- -$1,332.74
  Loss in Hocking County $1,333 $- -$1,332.74
Holmes Holmes Co Fire District #1 $3,510 $- -$3,509.80
Holmes East Holmes Fire District $48,596 $21,645 -$26,951.75
Holmes Clark Twp. Fire District $1,461 $- -$1,461.04
Holmes County MH/DD Services $348,801 $172,539 -$176,262.32
  Losses in Holmes County $402,369 $194,184 -$208,184.91
Huron Firelands Ambulance District $6,200 $32 -$6,167.96
Huron Huron Co. General Health District $43,835 $15,700 -$28,134.30
Huron Huron River Joint Fire Dist. $9,265 $1,311 -$7,954.14
Huron Tri-Community Ambulance Service $6,790 $3,016 -$3,773.54
Huron Tri-Community Fire District $8,361 $1,313 -$7,048.40
Huron Norwalk Public Library $7,185 $- -$7,185.08
Huron County MH/DD Services $233,168 $37,014 -$196,154.08
Huron County Aging $35,548 $6,470 -$29,077.77
  Losses in Huron County $350,352 $64,856 -$285,495.27
Jackson Madison-Jefferson Joint Fire Dist. $4,110 $- -$4,110.18
Jackson County MH/DD Services $48,309 $6,104 -$42,205.69
Jackson County Health Services $14,001 $- -$14,000.86
Jackson County Aging $10,916 $- -$10,915.78
  Losses in Jackson County $77,336 $6,104 -$71,232.51
Jefferson Eastern Ohio Regional Transit Auth. $59,814 $27,043 -$32,771.47
Jefferson Warren Twp. Park District $16,469 $14,005 -$2,464.47
Jefferson Steel Valley Regional Transit $60,010 $31,497 -$28,512.95
Jefferson Tems Joint Ambulance District $24,338 $8,461 -$15,877.19
Jefferson County MH/DD Services $711,785 $522,922 -$188,862.70
Jefferson County Children's Services $177,347 $129,912 -$47,435.12
Jefferson County Aging $49,501 $- -$49,501.08
  Losses in Jefferson County $1,099,265 $733,840 -$365,424.98
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Knox Fredericktown Recreation District $9,776 $373 -$9,403.21
Knox County Health Services $9,142 $- -$9,141.80
Knox County Children's Services $52,694 $4,633 -$48,061.56
Knox County Aging $18,454 $- -$18,453.92
  Losses in Knox County $90,066 $5,006 -$85,060.49
Lake Metropolitan Park District $112,444 $- -$112,443.60
Lake Lake County Financing District $611,803 $290,823 -$320,979.72
Lake Perry Twp. Library District $76,889 $53,026 -$23,863.00
Lake Perry Joint Fire District $615,720 $494,851 -$120,869.56
Lake Lake County Library District $18,818 $- -$18,818.40
Lake Wickliffe Public Library $877 $- -$876.96
Lake County MH/DD Services $845,623 $- -$845,622.84
Lake County Children's Services $84,857 $- -$84,857.42
  Losses in Lake County $2,367,031 $838,699 -$1,528,331.50
Lawrence County MH/DD Services $7,917 $- -$7,917.00
  Losses in Lawrence County $7,917 $- -$7,917.00
Licking County MH/DD Services $66,919 $- -$66,918.52
Licking County Children's Services $12,870 $- -$12,869.94
Licking County Aging $11,899 $- -$11,898.64
  Losses in Licking County $91,687 $- -$91,687.10
Logan Bmrt Ambulance District $520 $- -$519.84
Logan Indian Lake Jt. Fire Dist. $5,447 $- -$5,447.32
Logan Indian Lake Jnt. Ambulance District $4,690 $- -$4,689.98
Logan County MH/DD Services $471,622 $253,965 -$217,656.89
Logan County Children's Services $98,956 $28,227 -$70,728.54
  Losses in Logan County $581,235 $282,192 -$299,042.57
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Lorain Lorain County Community College $271,541 $- -$271,541.32
Lorain South Lorain Ambulance District $18,199 $- -$18,199.38
Lorain Wellington Community Fire Dist. $9,589 $- -$9,588.64
Lorain Amherst Public Library $2,420 $- -$2,419.94
Lorain Avon Lake Public Library $27,341 $- -$27,341.04
Lorain Lorain Public Library $2,358 $- -$2,358.48
Lorain County MH/DD Services $604,959 $- -$604,959.34
Lorain County Children's Services $104,547 $- -$104,546.98
  Losses in Lorain County $1,040,955 $- -$1,040,955.12
Lucas Toledo Area Metroparks $443,540 $- -$443,539.94
Lucas Toledo Area Regional Transit $518,485 $- -$518,485.10
Lucas Toledo-Lucas Co. Port Authority $175,662 $53,364 -$122,298.20
Lucas Toledo-Lucas Co. Public Library $572,258 $- -$572,258.46
Lucas County MH/DD Services $2,221,881 $- -$2,221,881.48
Lucas County Children's Services $722,193 $- -$722,192.94
Lucas County Aging $128,039 $- -$128,038.88
  Losses in Lucas County $4,782,059 $53,364 -$4,728,695.00
Madison Madison Co. Emerg.Medical Dist. $15,635 $- -$15,634.64
Madison Sterling Joint Ambulance District $42,443 $- -$42,443.04
Madison Pleasant Darby Union Cemetery Dist $3,968 $260 -$3,707.59
Madison Tri-County Joint Fire District $21,634 $1,862 -$19,772.39
Madison London Public Library $8,624 $- -$8,623.58
Madison County MH/DD Services $136,173 $7,448 -$128,724.84
Madison County Health Services $28,437 $- -$28,437.22
Madison County Aging $15,265 $- -$15,264.60
  Losses in Madison County $272,178 $9,570 -$262,607.90
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx 
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Mahoning Boardman Twshp Park District $20,168 $- -$20,167.94
Mahoning Mill Crk Metro Park Dist $120,079 $- -$120,078.76
Mahoning County MH/DD Services $762,821 $- -$762,821.06
Mahoning County Children's Services $387,907 $15,444 -$372,462.81
  Loss in Mahoning County $1,290,975 $15,444 -$1,275,530.57
Marion First Consolidated Fire District $105,239 $51,355 -$53,884.65
Marion County MH/DD Services $448,331 $215,726 -$232,605.49
Marion County Children's Services $175,923 $102,419 -$73,504.45
  Losses in Marion County $729,494 $369,499 -$359,994.59
Medina Ella Everhard Public Library $4,953 $- -$4,953.32
Medina County MH/DD Services $279,730 $- -$279,729.50
Medina County Health Services $61,113 $- -$61,113.00
  Losses in Medina County $345,796 $- -$345,795.82
Mercer Jefferson Rural Fire District $8,346 $2,647 -$5,698.92
Mercer Tri County Mental Health $36,867 $- -$36,866.52
Mercer County MH/DD Services $57,536 $- -$57,536.28
Mercer County Aging $9,166 $- -$9,165.54
  Losses in Mercer County $111,914 $2,647 -$109,267.26
Miami Miami County Health District $7,143 $- -$7,142.72
Miami Tri-County Mental Health District $208,535 $86,983 -$121,552.39
Miami County MH/DD Services $579,206 $127,374 -$451,832.27
  Losses in Miami County $794,884 $214,356 -$580,527.38
Monroe Monroe County Park District $13,223 $5,186 -$8,036.29
Monroe County MH/DD Services $78,860 $31,246 -$47,614.59
Monroe County Aging $5,127 $1,730 -$3,396.52
  Losses in Monroe County $97,210 $38,162 -$59,047.40
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Montgomery Five River Metro Parks $525,652 $- -$525,651.84
Montgomery Dayton Metro Library $236,887 $- -$236,887.40
Montgomery County MH/DD Services $1,080,878 $- -$1,080,878.36
Montgomery County Children's Services $2,109,946 $- -$2,109,945.90
  Losses in Montgomery County $3,953,364 $- -$3,953,363.50
Morgan County MH/DD Services $20,896 $- -$20,895.70
Morgan County Aging $5,651 $14 -$5,636.80
  Losses in Morgan County $26,547 $14 -$26,532.50
Morrow Cardington Jnt Recreation District $1,100 $- -$1,100.16
Morrow County Health Services $9,045 $- -$9,044.72
  Losses in Morrow County $10,145 $- -$10,144.88
Muskingum County MH/DD Services $328,115 $45,474 -$282,641.53
Muskingum County Health Services $68,492 $- -$68,492.00
Muskingum County Children's Services $91,721 $- -$91,721.30
Muskingum County Aging $24,951 $- -$24,950.54
  Losses in Muskingum County $513,279 $45,474 -$467,805.37
Noble County MH/DD Services $19,768 $- -$19,768.14
Noble County Aging $580 $- -$579.72
  Losses in Noble County $20,348 $- -$20,347.86
Ottawa Mid-County Emergency Medical Ser. $8,191 $108 -$8,083.61
Ottawa Allen-Clay Joint Fire District $2,138 $- -$2,137.94
Ottawa County MH/DD Services $88,212 $- -$88,211.60
  Losses in Ottawa County $98,541 $108 -$98,433.15
Paulding County MH/DD Services $45,367 $- -$45,367.14
Paulding County Health Services $7,709 $- -$7,709.34
Paulding County Aging $3,822 $- -$3,822.46
  Losses in Paulding County $56,899 $- -$56,898.94
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Perry County MH/DD Services $27,506 $- -$27,505.64
Perry County Health Services $119 $- -$118.62
Perry County Children's Services $19,578 $- -$19,578.32
Perry County Aging $2,924 $- -$2,923.84
  Losses in Perry County $50,126 $- -$50,126.42
Pickaway County MH/DD Services $236,217 $20,236 -$215,981.49
Pickaway County Aging $17,351 $- -$17,351.16
  Losses in Pickaway County $253,568 $20,236 -$233,332.65
Pike County MH/DD Services $353,349 $288,364 -$64,984.78
Pike County Health Services $93,254 $76,367 -$16,887.67
Pike County Children's Services $133,206 $102,314 -$30,891.70
  Losses in Pike County $579,809 $467,045 -$112,764.15
Portage Community Emergency Medical Serv. $680 $- -$679.60
Portage G/F/N Joint Fire District $3,723 $- -$3,722.50
Portage Portage County General Health $54,459 $4,293 -$50,165.81
Portage Reed Memorial Library $37,536 $- -$37,535.66
Portage County MH/DD Services $1,399,690 $398,296 -$1,001,394.62
Portage County Children's Services $135,872 $10,061 -$125,810.88
  Losses in Portage County $1,631,959 $412,650 -$1,219,309.07
Preble Camden-Somers Fire & Ambl. Dist. $821 $- -$820.62
Preble Northwest Fire & Ambl. District $4,638 $- -$4,637.78
Preble County MH/DD Services $41,375 $- -$41,374.62
Preble County Health Services $26,073 $10,646 -$15,426.99
Preble County Children's Services $49,870 $29,241 -$20,629.22
Preble County Aging $25,555 $- -$25,554.82
  Losses in Preble County $148,331 $39,887 -$108,444.05
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Putnam Ottoville Vfd $1,259 $843 -$416.89
Putnam County MH/DD Services $77,384 $- -$77,383.92
Putnam County Health Services $19,980 $1,183 -$18,797.22
Putnam County Aging $7,804 $- -$7,804.40
  Losses in Putnam County $106,428 $2,026 -$104,402.43
Richland Cbs Fire District $2,677 $- -$2,676.66
Richland Richland County Health District $184,079 $49,014 -$135,065.55
Richland Mansfield/Richland Co Library Dist $257,099 $- -$257,099.38
Richland County MH/DD Services $1,315,413 $767,162 -$548,250.46
Richland County Children's Services $371,746 $181,281 -$190,464.64
  Losses in Richalnd County $2,131,014 $997,457 -$1,133,556.69
Ross Paxton Twp Fire District $65 $- -$64.96
Ross Paint Valley Mental Health District $326,776 $102,361 -$224,414.60
Ross County MH/DD Services $395,831 $60,400 -$335,430.28
Ross County Health Services $95,349 $32,344 -$63,004.64
Ross County Children's Services $77,581 $23,566 -$54,014.84
Ross County Aging $9,837 $- -$9,836.70
  Losses in Ross County $905,437 $218,671 -$686,766.02
Sandusky Sandusky County Health District $37,047 $7,914 -$29,132.52
Sandusky Sandusky County 911 $25,461 $7,950 -$17,510.92
Sandusky Clyde Public Library District $36,893 $7,759 -$29,134.94
Sandusky Bellevue Public Library District $35,877 $9,131 -$26,745.62
Sandusky County MH/DD Services $430,941 $64,125 -$366,816.29
  Losses to Sandusky County $566,220 $96,880 -$469,340.29
Scioto Scioto Cty Joint Ambulance Dist. $2,833 $- -$2,833.36
Scioto County MH/DD Services $128,007 $- -$128,006.66
Scioto County Children's Services $21,128 $- -$21,127.92
Scioto County Aging $19,110 $3,180 -$15,929.30
  Losses in Scioto County $171,077 $3,180 -$167,897.24
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Seneca Attica Venice Cemetery $65 $- -$64.50
Seneca A. V. R. Fire District $5,995 $234 -$5,760.63
Seneca Seneca County Health District $15,352 $1,299 -$14,053.25
Seneca Bascom Joint Fire District $9,907 $3,328 -$6,579.52
Seneca Bascom Joint Ambulance District $5,398 $548 -$4,849.66
Seneca Bettsville Library District $997 $- -$996.52
Seneca County MH/DD Services $381,003 $166,632 -$214,371.54
  Losses in Seneca County $418,716 $172,041 -$246,675.62
Shelby Perry-Port-Salem Rescue $270 $- -$269.66
Shelby County MH/DD Services $1,332,515 $1,031,001 -$301,513.97
Shelby County Health Services $98,564 $69,192 -$29,372.21
  Losses in Shelby County $1,431,349 $1,100,194 -$331,155.84
Stark Canton Joint Recreational Dist $99,736 $55,790 -$43,945.60
Stark Stark Co. Park District $103,954 $- -$103,953.64
Stark Tri-Division Ambulance District $29,955 $7,477 -$22,477.12
Stark North Canton Public Library $8,132 $- -$8,132.22
Stark Stark County District Library $176,453 $- -$176,453.46
Stark County MH/DD Services $2,633,685 $582,768 -$2,050,916.64
Stark County Children's Services $320,131 $- -$320,130.90
  Losses in Stark County $3,372,046 $646,036 -$2,726,009.58
Summit Valley Fire District $26,349 $8,540 -$17,808.74
Summit Akron Summit Library Dist $198,252 $- -$198,252.40
Summit Twinsburg Library District $71,827 $- -$71,827.28
Summit County MH/DD Services $969,131 $- -$969,130.86
Summit County Children's Services $522,645 $- -$522,644.90
  Losses in Summit County $1,788,204 $8,540 -$1,779,664.18
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Trumbull Howland Twp. Park District $18,962 $12,518 -$6,444.07
Trumbull Hubbard Twp. Free Public Park $6,994 $266 -$6,727.91
Trumbull Newton Falls Joint Fire Dist $2,041 $- -$2,040.68
Trumbull Newton Falls Public Library $5,687 $- -$5,687.14
Trumbull County MH/DD Services $955,856 $33,558 -$922,297.70
Trumbull County Children's Services $696,242 $213,842 -$482,399.28
  Losses in Trumbull County $1,685,782 $260,185 -$1,425,596.78
Tuscarawas General Health District $67,989 $8,355 -$59,633.41
Tuscarawas Tri-County Ambulance District $9,448 $1,274 -$8,173.75
Tuscarawas Lawrence Twp Recreational Dist $1,519 $75 -$1,443.65
Tuscarawas Gnadenhutn-Clay Union Cemetery $221 $- -$220.54
Tuscarawas Mineral-Sandy Joint Ambl. Dist $72 $- -$72.44
Tuscarawas Newcomerstown Public Library $7,028 $- -$7,027.76
Tuscarawas County MH/DD Services $621,153 $294,483 -$326,670.27
Tuscarawas County Aging $37,818 $- -$37,818.30
  Losses to Tuscarawas County $745,248 $304,188 -$441,060.12
Union Union County Health District $190,901 $108,144 -$82,756.94
Union Marysville Public Library $150,228 $57,859 -$92,369.60
Union County MH/DD Services $1,060,589 $633,927 -$426,662.17
  Losses in Union County $1,401,719 $799,930 -$601,788.71
Van Wert County MH/DD Services $83,812 $3,187 -$80,625.03
Van Wert County Aging $5,630 $- -$5,630.44
  Losses in Van Wert County $89,443 $3,187 -$86,255.47
Vinton County MH/DD Services $11,575 $- -$11,575.26
Vinton County Health Services $5,702 $- -$5,701.56
Vinton County Aging $368 $- -$367.56
  Losses in Vinton County $17,644 $- -$17,644.38
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Warren Joint Ambulance District $78,516 $22,579 -$55,936.59
Warren Warren-Clinton Comm M Health $154,116 $- -$154,115.92
Warren Warren County Health District $68,124 $- -$68,124.42
Warren County MH/DD Services $388,279 $- -$388,278.64
  Losses to Warren County $689,035 $22,579 -$666,455.57
Washington County MH/DD Services $504,316 $297,741 -$206,575.54
Washington County Aging $117,303 $61,596 -$55,706.44
  Losses in Washington County $621,619 $359,337 -$262,281.98
Wayne Wayne & Holmes Mental Health $129,593 $2,382 -$127,211.44
Wayne Wayne County Public Library $77,664 $- -$77,664.08
Wayne Orrville Public Library $18,818 $- -$18,818.48
Wayne County MH/DD Services $608,078 $227,998 -$380,079.79
Wayne County Children's Services $168,350 $6,436 -$161,913.73
  Losses in Wayne County $1,002,503 $236,816 -$765,687.52
Williams Springfield Twp. Park District $2,764 $447 -$2,316.28
Williams Williams Co. Public Library $55,472 $- -$55,471.84
Williams County MH/DD Services $156,560 $29,076 -$127,483.94
Williams County Aging $79,485 $33,490 -$45,994.55
  Losses in Williams County $294,281 $63,014 -$231,266.61
Wood Central Joint Fire District $6,859 $- -$6,858.58
Wood Mid County Ambulance District $8,889 $1,765 -$7,123.85
Wood Wood County Health Department $63,055 $2,662 -$60,393.42
Wood Rossford Public Library $79,839 $34,728 -$45,110.97
Wood County MH/DD Services $1,277,571 $32,576 -$1,244,995.22
Wood County Children's Services $79,077 $1,865 -$77,212.04
Wood County Aging $72,878 $- -$72,877.58
  Losses in Wood County $1,588,167 $73,595 -$1,514,571.66
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
Table A-1
Cuts to local health and human service levies and special districts from loss of state tax replacements
County Local levy CY2014 tax replacements CY2017 tax replacements Loss in 2017 compared to 2014
Wyandot County MH/DD Services $96,492 $20,734 -$75,758.35
Wyandot County Health Services $26,128 $10,695 -$15,432.87
  Losses in Wyandot County 122,620 31,429 -$91,191.22
Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx
 

[1] Public Children’s Services Association of Ohio, “PCSAO 2014 MBR submission” at http://www.pcsao.org/PCSAOTools/2014/Execs%20Mtng%201-14/PCSAO2014MBRFinancingProposal.pdf

[2] Rick Stillion, “Face to face with epidemic, fighting abuse with threadbare budget: Substance abuse ‘out of control,”  The Daily Jeffersonian 4/19/12 cited in Wendy Patton, “Intensifying Impact,” Policy Matters Ohio, November 22, 2012 at http://www.policymattersohio.org/guernsey-county

[3] Zach Schiller, “Senate plan has bigger tax shift Budget outdoes the House in favoring the wealthiest, June 2015 at http://www.policymattersohio.org/wp-content/uploads/2015/06/ITEP-on-Senate-tax-plan1.pdf

 

[4] See Wendy Patton and Zach Schiller, Hard Times at City Halls, Policy Matters Ohio, January 2015 at http://www.policymattersohio.org/hard-times-jan2015. Even then, that does not include the effects of inflation.

[5] See Wendy Patton, “A Thousand Blows” and “Intensifying Impact,” Policy Matters Ohio, at www.policymattersohio.org.

[6] The Legislative Service Commission Comparison Document notes that the House increased the Increases the percent of General Revenue Fund tax revenues transferred to the Public Library Fund to 1.70% in FY 2016 and FY 2017, from 1.66% under permanent law, which will increase funding by an estimated $10 million in each year.

[7] Testimony of Cheri Walters, CEO of the County Association of Behavioral Health Authorities, cited in Gongwer-Ohio, June 11, 2015 at http://www.gongwer-oh.com/programming/news.cfm?newsedition_id=8411102#sthash.xYxfowaX.dpuf

[8] Wendy Patton, Executive budget and Ohio’s local government: Modest and uncertain gains don’t make up for big losses over time ,” April 20-15 at http://www.policymattersohio.org/wp-content/uploads/2015/04/Local-government-final-AH-edits-accepted.pdf

[9] Testimony of fire chief Todd Truesdale of the Shawnee Township Fire Department, March 10 2015. - See more at: http://www.policymattersohio.org/localgovt-april-2015#sthash.CPIpnWKw.dpuf

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