Research & Policy
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

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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-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014AdamsCounty MH/DD Services$161,350$115,817-$45,533AdamsCounty Health Services$15,726$11,038– $4,688AdamsCounty Children’s Services$103,783$45,066-$58,717 Losses in Adams County$280,859$171,920-$108,938AllenChildren Services$298,999$181,387-$117,612AllenJohnny Appleseed Metro Park Dist$171,466$104,308-$67,158AllenJoint Mental Health District$157,930$--$157,930AllenMarimor School$861,539$570,384-$291,155AllenSenior Citizens$183,862$113,918-$69,944AllenBluffton Public Library$4,015$--$4,015AllenDelphos Library$11,493$--$11,493 Losses in Allen County$1,689,304$969,998-$719,306AshlandJackson-Perry-Polk Fire District# 1$2,747$--$2,747AshlandMohican-Perry-Jer. Fire District# 2$1,691$--$1,691AshlandCounty MH/DD Services$192,901$--$192,901 Losses in Ashland County$197,338$--$197,338AshtabulaNorthwest Ambulance District$5,966$--$5,966AshtabulaSouth Central Ambulance District$8,335$--$8,335AshtabulaJefferson Jnt Union Cemetery Dist.$4,746$792-$3,955AshtabulaOrwell Jnt. Rec. District$11,479$9,551-$1,928AshtabulaAshtabula Twp. Park District$86,950$66,905– $20,044AshtabulaGeneva Twp. Park District$654$--$654AshtabulaSaybrook Twp. Park District$4,168$372-$3,796AshtabulaConneaut Twp. Park District$10,576$823-$9,753AshtabulaCounty MH/DD Services$684,371$262,583-$421,788AshtabulaCounty Children’s Services$156,085$--$156,085AshtabulaCounty Aging$112,652$33,488-$79,164 Losses in Ashtabula County$1,107,056$377,283-$729,773Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014AuglaizeCounty MH/DD Services$570,720$335,700-$235,020.69AuglaizeCounty Health Services$73,853$30,483-$43,370.10AuglaizeCounty Aging$10,854$--$10,853.86 Losses in Auglaize County$655,427$366,182-$289,244.65BelmontColerain-Pease Fire District# 1$2,630$--$2,630.34BelmontCumberland Trail Fire Dist #4$47,778$--$47,777.72BelmontCounty MH/DD Services$462,685$126,641-$336,043.98BelmontCounty Children’s Services$80,302$55,278-$25,023.64BelmontCounty Aging$4,512$--$4,512.48 Losses in Belmont County$597,907$181,919-$415,988.16ButlerCounty MH/DD Services$486,059$--$486,059.36ButlerCounty Children’s Services$369,287$--$369,287.14ButlerCounty Aging$272,075$--$272,074.84 Losses in Butler County$1,127,421$--$1,127,421.34CarrollB&M Joint Ambulance District$3,536$--$3,536.34CarrollCounty Aging$4,542$--$4,541.84 Losses in Carroll County$8,078$--$8,078.18ChampaignLogan-Cham Co Mental Health$83,044$22,934-$60,109.15ChampaignJsp Fire District$30,958$14,520-$16,438.02ChampaignChampaign Library District$12,739$--$12,738.66ChampaignCounty MH/DD Services$240,169$93,752-$146,417.05ChampaignCounty Children’s Services$38,516$7,993-$30,523.06ChampaignCounty Aging$7,703$--$7,703.22 Losses in Champaign County$413,128$139,199-$273,929.16ClarkClark County Health District$53,134$--$53,134.18ClarkCounty MH/DD Services$490,729$--$490,728.92ClarkCounty Children’s Services$399,245$56,063-$343,182.06ClarkCounty Aging$51,714$--$51,713.70 Losses in Clark County$994,821$56,063-$938,758.86Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014ClermontClermont County Park Board$2,053$--$2,052.80ClermontCentral Joint Fire & Ems District$72,293$--$72,293.48ClermontCounty MH/DD Services$379,686$--$379,685.72 Losses in Clermont County$454,032$--$454,032.00ClintonBlan-Marion Twp. Jnt Fire Dist$45,635$30,466-$15,169.55ClintonClinton Highland Jfd$22,616$8,346-$14,270.44ClintonS.R.W.W. Jfd #2$29,526$21,731-$7,795.59ClintonBlanchester Library District$11,192$--$11,192.44ClintonCounty MH/DD Services$117,667$30,586-$87,080.82ClintonCounty Health Services$16,797$--$16,797.24ClintonCounty Children’s Services$132,656$71,253-$61,402.69ClintonCounty Aging$29,979$--$29,979.40 Losses in Clinton County$406,070$162,381-$243,688.17ColumbianaSalem Township Fire District$775$--$774.92ColumbianaCounty MH/DD Services$376,107$--$376,107.36ColumbianaCounty Children’s Services$27,065$--$27,065.32 Losses in Columbiana County$403,948$--$403,947.60CoshoctonThree Rivers Fire District$1,904$--$1,903.92CoshoctonCounty MH/DD Services$228,377$37,745-$190,631.65CoshoctonCounty Children’s Services$53,181$24,626-$28,555.54CoshoctonCounty Aging$19,100$--$19,100.36 Losses in Coshocton County$302,562$62,371-$240,191.47CrawfordCounty MH/DD Services$175,840$8,952-$166,888.09CrawfordCounty Children’s Services$31,948$19,132-$12,815.92CrawfordCounty Aging$31,810$5,163-$26,647.71 Losses in Crawford County$239,598$33,246-$206,351.72Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014CuyahogaCleveland Metro Parks$703,431$--$703,430.86CuyahogaCleveland-Cuyahoga Port Authority$95,654$--$95,653.90CuyahogaCleveland Library$2,188,380$--$2,188,379.88CuyahogaEuclid Library$89,756$--$89,756.10CuyahogaCounty MH/DD Services$1,674,199$--$1,674,198.72CuyahogaCounty Health Services$3,016,801$--$3,016,800.82 Losses in Cuyahoga County$7,768,220$--$7,768,220.28DarkeDarke County Park District$17,805$--$17,805.06DarkeCounty MH/DD Services$77,655$--$77,655.40 Losses in Darke County$95,460$--$95,460.46Defiance4-County Community Health Dist$305,322$100,729-$204,593.28DefianceCounty MH/DD Services$183,041$47,554-$135,487.52DefianceCounty Health Services$49,883$10,069-$39,814.21DefianceCounty Aging$56,309$8,927-$47,381.15 Losses in Defiance County$594,555$167,279-$427,276.16DelawareBst And G Fire Dept.$7,756$--$7,755.78 Loss in Delaware County$7,756$--$7,755.78ErieErie County Park District County$130,024$19,148-$110,875.55ErieErie-Lorain Health Dist.$77,745$--$77,745.48ErieErie-Ottawa Mental Health Dist.$61,629$--$61,628.68ErieHuron Public Library$1,950$--$1,950.14ErieCounty MH/DD Services$300,415$44,896-$255,519.00ErieCounty Aging$42,762$861-$41,901.49 Loss in Erie County$614,525$64,905-$549,620.34FairfieldFairfield Co. District Library$1,780$--$1,779.94 Loss in Fairfield County$1,780$--$1,779.94FayetteCounty MH/DD Services$148,837$25,220-$123,617.57FayetteCounty Health Services$74,876$21,528-$53,348.44Loss in Fayette County$223,713$46,747-$176,966.01Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014FranklinCol.&Franklin County Pub Lib D$2,185,187$36,853-$2,148,334.37FranklinGrandview Hts Pub Lib Dist$18,296$--$18,295.64FranklinCounty MH/DD Services$4,400,818$--$4,400,817.84FranklinCounty Children’s Services$2,085,881$--$2,085,881.26FranklinCounty Aging$215,277$--$215,277.20 Losses in Franklin County$8,905,459$36,853-$8,868,606.31FultonDelta Public Library$10,556$--$10,555.92FultonArchbold Community Library$17,211$1,486-$15,725.01FultonCounty MH/DD Services$215,612$46,566-$169,046.25FultonCounty Health Services$76,400$39,707-$36,692.75FultonCounty Aging$72,358$7,806-$64,551.44 Losses in Fulton County$392,137$95,565-$296,571.37Gallia169 Board-Mr/Dd$81,957$22,330-$59,627.29GalliaGallia General Health Dist.$35,484$15,511-$19,972.92GalliaGallia County Library$23,846$--$23,845.80 Losses in Gallia County$141,287$37,841-$103,446.01GeaugaEast Geauga Fire District$100,198$73,126-$27,071.29GeaugaBurton Public Library District$1,357$--$1,357.40GeaugaCounty Aging$30,864$--$30,863.76 Losses in Geauga County$132,419$73,126-$59,292.45GuernseyCounty MH/DD Services$328,288$137,015-$191,272.96GuernseyCounty Health Services$59,270$21,522-$37,747.72GuernseyCounty Children’s Services$98,341$23,872-$74,469.22GuernseyCounty Aging$51,866$14,497-$37,369.40 Losses in Guernsey County$537,765$196,906-$340,859.30Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014HamiltonWestern Joint Ambulance District$21,118$3,245-$17,872.92HamiltonHamilton County Park District$667,589$--$667,588.94HamiltonCounty MH/DD Services$3,892,537$--$3,892,536.58HamiltonCounty Health Services$4,464,169$2,361,710-$2,102,458.52HamiltonCounty Children’s Services$2,182,012$275,607-$1,906,404.96HamiltonCounty Aging$724,662$--$724,661.96 Losses in Hamilton County$11,952,087$2,640,563-$9,311,523.88HancockHancock Co. Park District$105,870$35,651-$70,219.67HancockPmp Jt Ambulance District$43,187$26,602-$16,585.20HancockCounty MH/DD Services$751,121$276,596-$474,525.07HancockCounty Aging$38,924$--$38,923.70 Losses in Hancock County$939,102$338,848-$600,253.64HardinBkp Ambulance District$15,798$1,735-$14,063.08HardinRidgemont Public Library$118$--$118.06HardinCounty MH/DD Services$142,964$22,703-$120,260.37HardinCounty Aging$11,874$--$11,874.14 Losses in Hardin County$170,754$24,438-$146,315.65HarrisonGeneral Health District$2,616$--$2,616.22HarrisonCounty MH/DD Services$32,161$--$32,160.80HarrisonCounty Children’s Services$1,495$--$1,495.00 Losses in Harrison County$36,272$--$36,272.02HenryFlatrock Fire District$150$--$150.32HenryNapoleon Public Library$48,283$15,952-$32,330.70HenryCounty MH/DD Services$372,128$176,679-$195,449.09HenryCounty Health Services$60,843$21,317-$39,526.67 Losses in Henry County$481,404$213,947-$267,456.78HighlandNorth Joint Fire District$8,058$--$8,057.80HighlandCounty MH/DD Services$53,836$--$53,835.76HighlandCounty Health Services$26,250$4,122-$22,127.24Losses in Highland County$88,143$4,122-$84,020.80Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014HockingCounty Aging$1,333$--$1,332.74 Loss in Hocking County$1,333$--$1,332.74HolmesHolmes Co Fire District #1$3,510$--$3,509.80HolmesEast Holmes Fire District$48,596$21,645-$26,951.75HolmesClark Twp. Fire District$1,461$--$1,461.04HolmesCounty MH/DD Services$348,801$172,539-$176,262.32 Losses in Holmes County$402,369$194,184-$208,184.91HuronFirelands Ambulance District$6,200$32-$6,167.96HuronHuron Co. General Health District$43,835$15,700-$28,134.30HuronHuron River Joint Fire Dist.$9,265$1,311-$7,954.14HuronTri-Community Ambulance Service$6,790$3,016-$3,773.54HuronTri-Community Fire District$8,361$1,313-$7,048.40HuronNorwalk Public Library$7,185$--$7,185.08HuronCounty MH/DD Services$233,168$37,014-$196,154.08HuronCounty Aging$35,548$6,470-$29,077.77 Losses in Huron County$350,352$64,856-$285,495.27JacksonMadison-Jefferson Joint Fire Dist.$4,110$--$4,110.18JacksonCounty MH/DD Services$48,309$6,104-$42,205.69JacksonCounty Health Services$14,001$--$14,000.86JacksonCounty Aging$10,916$--$10,915.78 Losses in Jackson County$77,336$6,104-$71,232.51JeffersonEastern Ohio Regional Transit Auth.$59,814$27,043-$32,771.47JeffersonWarren Twp. Park District$16,469$14,005-$2,464.47JeffersonSteel Valley Regional Transit$60,010$31,497-$28,512.95JeffersonTems Joint Ambulance District$24,338$8,461-$15,877.19JeffersonCounty MH/DD Services$711,785$522,922-$188,862.70JeffersonCounty Children’s Services$177,347$129,912-$47,435.12JeffersonCounty Aging$49,501$--$49,501.08 Losses in Jefferson County$1,099,265$733,840-$365,424.98Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014KnoxFredericktown Recreation District$9,776$373-$9,403.21KnoxCounty Health Services$9,142$--$9,141.80KnoxCounty Children’s Services$52,694$4,633-$48,061.56KnoxCounty Aging$18,454$--$18,453.92 Losses in Knox County$90,066$5,006-$85,060.49LakeMetropolitan Park District$112,444$--$112,443.60LakeLake County Financing District$611,803$290,823-$320,979.72LakePerry Twp. Library District$76,889$53,026-$23,863.00LakePerry Joint Fire District$615,720$494,851-$120,869.56LakeLake County Library District$18,818$--$18,818.40LakeWickliffe Public Library$877$--$876.96LakeCounty MH/DD Services$845,623$--$845,622.84LakeCounty Children’s Services$84,857$--$84,857.42 Losses in Lake County$2,367,031$838,699-$1,528,331.50LawrenceCounty MH/DD Services$7,917$--$7,917.00 Losses in Lawrence County$7,917$--$7,917.00LickingCounty MH/DD Services$66,919$--$66,918.52LickingCounty Children’s Services$12,870$--$12,869.94LickingCounty Aging$11,899$--$11,898.64 Losses in Licking County$91,687$--$91,687.10LoganBmrt Ambulance District$520$--$519.84LoganIndian Lake Jt. Fire Dist.$5,447$--$5,447.32LoganIndian Lake Jnt. Ambulance District$4,690$--$4,689.98LoganCounty MH/DD Services$471,622$253,965-$217,656.89LoganCounty Children’s Services$98,956$28,227-$70,728.54 Losses in Logan County$581,235$282,192-$299,042.57Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014LorainLorain County Community College$271,541$--$271,541.32LorainSouth Lorain Ambulance District$18,199$--$18,199.38LorainWellington Community Fire Dist.$9,589$--$9,588.64LorainAmherst Public Library$2,420$--$2,419.94LorainAvon Lake Public Library$27,341$--$27,341.04LorainLorain Public Library$2,358$--$2,358.48LorainCounty MH/DD Services$604,959$--$604,959.34LorainCounty Children’s Services$104,547$--$104,546.98 Losses in Lorain County$1,040,955$--$1,040,955.12LucasToledo Area Metroparks$443,540$--$443,539.94LucasToledo Area Regional Transit$518,485$--$518,485.10LucasToledo-Lucas Co. Port Authority$175,662$53,364-$122,298.20LucasToledo-Lucas Co. Public Library$572,258$--$572,258.46LucasCounty MH/DD Services$2,221,881$--$2,221,881.48LucasCounty Children’s Services$722,193$--$722,192.94LucasCounty Aging$128,039$--$128,038.88 Losses in Lucas County$4,782,059$53,364-$4,728,695.00MadisonMadison Co. Emerg.Medical Dist.$15,635$--$15,634.64MadisonSterling Joint Ambulance District$42,443$--$42,443.04MadisonPleasant Darby Union Cemetery Dist$3,968$260-$3,707.59MadisonTri-County Joint Fire District$21,634$1,862-$19,772.39MadisonLondon Public Library$8,624$--$8,623.58MadisonCounty MH/DD Services$136,173$7,448-$128,724.84MadisonCounty Health Services$28,437$--$28,437.22MadisonCounty Aging$15,265$--$15,264.60 Losses in Madison County$272,178$9,570-$262,607.90Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspx Table A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014MahoningBoardman Twshp Park District$20,168$--$20,167.94MahoningMill Crk Metro Park Dist$120,079$--$120,078.76MahoningCounty MH/DD Services$762,821$--$762,821.06MahoningCounty Children’s Services$387,907$15,444-$372,462.81 Loss in Mahoning County$1,290,975$15,444-$1,275,530.57MarionFirst Consolidated Fire District$105,239$51,355-$53,884.65MarionCounty MH/DD Services$448,331$215,726-$232,605.49MarionCounty Children’s Services$175,923$102,419-$73,504.45 Losses in Marion County$729,494$369,499-$359,994.59MedinaElla Everhard Public Library$4,953$--$4,953.32MedinaCounty MH/DD Services$279,730$--$279,729.50MedinaCounty Health Services$61,113$--$61,113.00 Losses in Medina County$345,796$--$345,795.82MercerJefferson Rural Fire District$8,346$2,647-$5,698.92MercerTri County Mental Health$36,867$--$36,866.52MercerCounty MH/DD Services$57,536$--$57,536.28MercerCounty Aging$9,166$--$9,165.54 Losses in Mercer County$111,914$2,647-$109,267.26MiamiMiami County Health District$7,143$--$7,142.72MiamiTri-County Mental Health District$208,535$86,983-$121,552.39MiamiCounty MH/DD Services$579,206$127,374-$451,832.27 Losses in Miami County$794,884$214,356-$580,527.38MonroeMonroe County Park District$13,223$5,186-$8,036.29MonroeCounty MH/DD Services$78,860$31,246-$47,614.59MonroeCounty Aging$5,127$1,730-$3,396.52 Losses in Monroe County$97,210$38,162-$59,047.40Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014MontgomeryFive River Metro Parks$525,652$--$525,651.84MontgomeryDayton Metro Library$236,887$--$236,887.40MontgomeryCounty MH/DD Services$1,080,878$--$1,080,878.36MontgomeryCounty Children’s Services$2,109,946$--$2,109,945.90 Losses in Montgomery County$3,953,364$--$3,953,363.50MorganCounty MH/DD Services$20,896$--$20,895.70MorganCounty Aging$5,651$14-$5,636.80 Losses in Morgan County$26,547$14-$26,532.50MorrowCardington Jnt Recreation District$1,100$--$1,100.16MorrowCounty Health Services$9,045$--$9,044.72 Losses in Morrow County$10,145$--$10,144.88MuskingumCounty MH/DD Services$328,115$45,474-$282,641.53MuskingumCounty Health Services$68,492$--$68,492.00MuskingumCounty Children’s Services$91,721$--$91,721.30MuskingumCounty Aging$24,951$--$24,950.54 Losses in Muskingum County$513,279$45,474-$467,805.37NobleCounty MH/DD Services$19,768$--$19,768.14NobleCounty Aging$580$--$579.72 Losses in Noble County$20,348$--$20,347.86OttawaMid-County Emergency Medical Ser.$8,191$108-$8,083.61OttawaAllen-Clay Joint Fire District$2,138$--$2,137.94OttawaCounty MH/DD Services$88,212$--$88,211.60 Losses in Ottawa County$98,541$108-$98,433.15PauldingCounty MH/DD Services$45,367$--$45,367.14PauldingCounty Health Services$7,709$--$7,709.34PauldingCounty Aging$3,822$--$3,822.46 Losses in Paulding County$56,899$--$56,898.94Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014PerryCounty MH/DD Services$27,506$--$27,505.64PerryCounty Health Services$119$--$118.62PerryCounty Children’s Services$19,578$--$19,578.32PerryCounty Aging$2,924$--$2,923.84 Losses in Perry County$50,126$--$50,126.42PickawayCounty MH/DD Services$236,217$20,236-$215,981.49PickawayCounty Aging$17,351$--$17,351.16 Losses in Pickaway County$253,568$20,236-$233,332.65PikeCounty MH/DD Services$353,349$288,364-$64,984.78PikeCounty Health Services$93,254$76,367-$16,887.67PikeCounty Children’s Services$133,206$102,314-$30,891.70 Losses in Pike County$579,809$467,045-$112,764.15PortageCommunity Emergency Medical Serv.$680$--$679.60PortageG/F/N Joint Fire District$3,723$--$3,722.50PortagePortage County General Health$54,459$4,293-$50,165.81PortageReed Memorial Library$37,536$--$37,535.66PortageCounty MH/DD Services$1,399,690$398,296-$1,001,394.62PortageCounty Children’s Services$135,872$10,061-$125,810.88 Losses in Portage County$1,631,959$412,650-$1,219,309.07PrebleCamden-Somers Fire & Ambl. Dist.$821$--$820.62PrebleNorthwest Fire & Ambl. District$4,638$--$4,637.78PrebleCounty MH/DD Services$41,375$--$41,374.62PrebleCounty Health Services$26,073$10,646-$15,426.99PrebleCounty Children’s Services$49,870$29,241-$20,629.22PrebleCounty Aging$25,555$--$25,554.82 Losses in Preble County$148,331$39,887-$108,444.05Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014PutnamOttoville Vfd$1,259$843-$416.89PutnamCounty MH/DD Services$77,384$--$77,383.92PutnamCounty Health Services$19,980$1,183-$18,797.22PutnamCounty Aging$7,804$--$7,804.40 Losses in Putnam County$106,428$2,026-$104,402.43RichlandCbs Fire District$2,677$--$2,676.66RichlandRichland County Health District$184,079$49,014-$135,065.55RichlandMansfield/Richland Co Library Dist$257,099$--$257,099.38RichlandCounty MH/DD Services$1,315,413$767,162-$548,250.46RichlandCounty Children’s Services$371,746$181,281-$190,464.64 Losses in Richalnd County$2,131,014$997,457-$1,133,556.69RossPaxton Twp Fire District$65$--$64.96RossPaint Valley Mental Health District$326,776$102,361-$224,414.60RossCounty MH/DD Services$395,831$60,400-$335,430.28RossCounty Health Services$95,349$32,344-$63,004.64RossCounty Children’s Services$77,581$23,566-$54,014.84RossCounty Aging$9,837$--$9,836.70 Losses in Ross County$905,437$218,671-$686,766.02SanduskySandusky County Health District$37,047$7,914-$29,132.52SanduskySandusky County 911$25,461$7,950-$17,510.92SanduskyClyde Public Library District$36,893$7,759-$29,134.94SanduskyBellevue Public Library District$35,877$9,131-$26,745.62SanduskyCounty MH/DD Services$430,941$64,125-$366,816.29 Losses to Sandusky County$566,220$96,880-$469,340.29SciotoScioto Cty Joint Ambulance Dist.$2,833$--$2,833.36SciotoCounty MH/DD Services$128,007$--$128,006.66SciotoCounty Children’s Services$21,128$--$21,127.92SciotoCounty Aging$19,110$3,180-$15,929.30 Losses in Scioto County$171,077$3,180-$167,897.24Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014SenecaAttica Venice Cemetery$65$--$64.50SenecaA. V. R. Fire District$5,995$234-$5,760.63SenecaSeneca County Health District$15,352$1,299-$14,053.25SenecaBascom Joint Fire District$9,907$3,328-$6,579.52SenecaBascom Joint Ambulance District$5,398$548-$4,849.66SenecaBettsville Library District$997$--$996.52SenecaCounty MH/DD Services$381,003$166,632-$214,371.54 Losses in Seneca County$418,716$172,041-$246,675.62ShelbyPerry-Port-Salem Rescue$270$--$269.66ShelbyCounty MH/DD Services$1,332,515$1,031,001-$301,513.97ShelbyCounty Health Services$98,564$69,192-$29,372.21 Losses in Shelby County$1,431,349$1,100,194-$331,155.84StarkCanton Joint Recreational Dist$99,736$55,790-$43,945.60StarkStark Co. Park District$103,954$--$103,953.64StarkTri-Division Ambulance District$29,955$7,477-$22,477.12StarkNorth Canton Public Library$8,132$--$8,132.22StarkStark County District Library$176,453$--$176,453.46StarkCounty MH/DD Services$2,633,685$582,768-$2,050,916.64StarkCounty Children’s Services$320,131$--$320,130.90 Losses in Stark County$3,372,046$646,036-$2,726,009.58SummitValley Fire District$26,349$8,540-$17,808.74SummitAkron Summit Library Dist$198,252$--$198,252.40SummitTwinsburg Library District$71,827$--$71,827.28SummitCounty MH/DD Services$969,131$--$969,130.86SummitCounty Children’s Services$522,645$--$522,644.90 Losses in Summit County$1,788,204$8,540-$1,779,664.18Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014TrumbullHowland Twp. Park District$18,962$12,518-$6,444.07TrumbullHubbard Twp. Free Public Park$6,994$266-$6,727.91TrumbullNewton Falls Joint Fire Dist$2,041$--$2,040.68TrumbullNewton Falls Public Library$5,687$--$5,687.14TrumbullCounty MH/DD Services$955,856$33,558-$922,297.70TrumbullCounty Children’s Services$696,242$213,842-$482,399.28 Losses in Trumbull County$1,685,782$260,185-$1,425,596.78TuscarawasGeneral Health District$67,989$8,355-$59,633.41TuscarawasTri-County Ambulance District$9,448$1,274-$8,173.75TuscarawasLawrence Twp Recreational Dist$1,519$75-$1,443.65TuscarawasGnadenhutn-Clay Union Cemetery$221$--$220.54TuscarawasMineral-Sandy Joint Ambl. Dist$72$--$72.44TuscarawasNewcomerstown Public Library$7,028$--$7,027.76TuscarawasCounty MH/DD Services$621,153$294,483-$326,670.27TuscarawasCounty Aging$37,818$--$37,818.30 Losses to Tuscarawas County$745,248$304,188-$441,060.12UnionUnion County Health District$190,901$108,144-$82,756.94UnionMarysville Public Library$150,228$57,859-$92,369.60UnionCounty MH/DD Services$1,060,589$633,927-$426,662.17 Losses in Union County$1,401,719$799,930-$601,788.71Van WertCounty MH/DD Services$83,812$3,187-$80,625.03Van WertCounty Aging$5,630$--$5,630.44 Losses in Van Wert County$89,443$3,187-$86,255.47VintonCounty MH/DD Services$11,575$--$11,575.26VintonCounty Health Services$5,702$--$5,701.56VintonCounty Aging$368$--$367.56 Losses in Vinton County$17,644$--$17,644.38Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014WarrenJoint Ambulance District$78,516$22,579-$55,936.59WarrenWarren-Clinton Comm M Health$154,116$--$154,115.92WarrenWarren County Health District$68,124$--$68,124.42WarrenCounty MH/DD Services$388,279$--$388,278.64 Losses to Warren County$689,035$22,579-$666,455.57WashingtonCounty MH/DD Services$504,316$297,741-$206,575.54WashingtonCounty Aging$117,303$61,596-$55,706.44 Losses in Washington County$621,619$359,337-$262,281.98WayneWayne & Holmes Mental Health$129,593$2,382-$127,211.44WayneWayne County Public Library$77,664$--$77,664.08WayneOrrville Public Library$18,818$--$18,818.48WayneCounty MH/DD Services$608,078$227,998-$380,079.79WayneCounty Children’s Services$168,350$6,436-$161,913.73 Losses in Wayne County$1,002,503$236,816-$765,687.52WilliamsSpringfield Twp. Park District$2,764$447-$2,316.28WilliamsWilliams Co. Public Library$55,472$--$55,471.84WilliamsCounty MH/DD Services$156,560$29,076-$127,483.94WilliamsCounty Aging$79,485$33,490-$45,994.55 Losses in Williams County$294,281$63,014-$231,266.61WoodCentral Joint Fire District$6,859$--$6,858.58WoodMid County Ambulance District$8,889$1,765-$7,123.85WoodWood County Health Department$63,055$2,662-$60,393.42WoodRossford Public Library$79,839$34,728-$45,110.97WoodCounty MH/DD Services$1,277,571$32,576-$1,244,995.22WoodCounty Children’s Services$79,077$1,865-$77,212.04WoodCounty Aging$72,878$--$72,877.58 Losses in Wood County$1,588,167$73,595-$1,514,571.66Source: Policy Matters Ohio based on Ohio Department of Taxation, “ProposedLocalGovernmentReimbursementsFY2016throughFY2018 20150309.xls” at http://www.tax.ohio.gov/personal_property/phaseout.aspxTable A-1Cuts to local health and human service levies and special districts from loss of state tax replacementsCountyLocal levyCY2014 tax replacementsCY2017 tax replacementsLoss in 2017 compared to 2014WyandotCounty MH/DD Services$96,492$20,734-$75,758.35WyandotCounty Health Services$26,128$10,695-$15,432.87 Losses in Wyandot County122,62031,429-$91,191.22Source: 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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