State budget cuts will hurt local protective services, libraries and programs to help developmentally disabled Ohioans.Contact: Wendy Patton, 614.221.4505
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Ten 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.
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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2015Budget PolicyRevenue & BudgetWendy Patton
