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H. B. No. 547 As IntroducedAs Introduced
129th General Assembly | Regular Session | 2011-2012 |
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A BILL
To amend sections 5751.20 and 5751.21 of the Revised
Code to modify the school district reimbursement
schedule for the loss of revenue from the tangible
personal property tax phase-out.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5751.20 and 5751.21 of the Revised
Code be amended to read as follows:
Sec. 5751.20. (A) As used in sections 5751.20 to 5751.22 of
the Revised Code:
(1) "School district," "joint vocational school district,"
"local taxing unit," "recognized valuation," "fixed-rate levy,"
and "fixed-sum levy" have the same meanings as used in section
5727.84 of the Revised Code.
(2) "State education aid" for a school district means the
following:
(a) For fiscal years prior to fiscal year 2010, the sum of
state aid amounts computed for the district under the following
provisions, as they existed for the applicable fiscal year:
division (A) of section 3317.022 of the Revised Code, including
the amounts calculated under sections 3317.029 and 3317.0217 of
the Revised Code; divisions (C)(1), (C)(4), (D), (E), and (F) of
section 3317.022; divisions (B), (C), and (D) of section 3317.023;
divisions (L) and (N) of section 3317.024; section 3317.0216; and
any unit payments for gifted student services paid under sections
3317.05, 3317.052, and 3317.053 of the Revised Code; except that,
for fiscal years 2008 and 2009, the amount computed for the
district under Section 269.20.80 of H.B. 119 of the 127th general
assembly and as that section subsequently may be amended shall be
substituted for the amount computed under division (D) of section
3317.022 of the Revised Code, and the amount computed under
Section 269.30.80 of H.B. 119 of the 127th general assembly and as
that section subsequently may be amended shall be included.
(b) For fiscal years 2010 and 2011, the sum of the amounts
computed under former sections 3306.052, 3306.12, 3306.13,
3306.19, 3306.191, and 3306.192 of the Revised Code;
(c) For fiscal years 2012 and 2013, the amount paid in
accordance with the section Section 267.30.50 of H.B. 153 of the
129th general assembly entitled "FUNDING FOR CITY, EXEMPTED
VILLAGE, AND LOCAL SCHOOL DISTRICTS."
(3) "State education aid" for a joint vocational school
district means the following:
(a) For fiscal years prior to fiscal year 2010, the sum of
the state aid computed for the district under division (N) of
section 3317.024 and section 3317.16 of the Revised Code, except
that, for fiscal years 2008 and 2009, the amount computed under
Section 269.30.80 of H.B. 119 of the 127th general assembly and as
that section subsequently may be amended shall be included.
(b) For fiscal years 2010 and 2011, the amount paid in
accordance with the section Section 265.30.50 of H.B. 1 of the
128th general assembly entitled "FUNDING FOR JOINT VOCATIONAL
SCHOOL DISTRICTS."
(c) For fiscal years 2012 and 2013, the amount paid in
accordance with the section Section 267.30.60 of H.B. 153 of the
129th general assembly entitled "FUNDING FOR JOINT VOCATIONAL
SCHOOL DISTRICTS."
(4) "State education aid offset" means the amount determined
for each school district or joint vocational school district under
division (A)(1) of section 5751.21 of the Revised Code.
(5) "Machinery and equipment property tax value loss" means
the amount determined under division (C)(1) of this section.
(6) "Inventory property tax value loss" means the amount
determined under division (C)(2) of this section.
(7) "Furniture and fixtures property tax value loss" means
the amount determined under division (C)(3) of this section.
(8) "Machinery and equipment fixed-rate levy loss" means the
amount determined under division (D)(1) of this section.
(9) "Inventory fixed-rate levy loss" means the amount
determined under division (D)(2) of this section.
(10) "Furniture and fixtures fixed-rate levy loss" means the
amount determined under division (D)(3) of this section.
(11) "Total fixed-rate levy loss" means the sum of the
machinery and equipment fixed-rate levy loss, the inventory
fixed-rate levy loss, the furniture and fixtures fixed-rate levy
loss, and the telephone company fixed-rate levy loss.
(12) "Fixed-sum levy loss" means the amount determined under
division (E) of this section.
(13) "Machinery and equipment" means personal property
subject to the assessment rate specified in division (F) of
section 5711.22 of the Revised Code.
(14) "Inventory" means personal property subject to the
assessment rate specified in division (E) of section 5711.22 of
the Revised Code.
(15) "Furniture and fixtures" means personal property subject
to the assessment rate specified in division (G) of section
5711.22 of the Revised Code.
(16) "Qualifying levies" are levies in effect for tax year
2004 or applicable to tax year 2005 or approved at an election
conducted before September 1, 2005. For the purpose of determining
the rate of a qualifying levy authorized by section 5705.212 or
5705.213 of the Revised Code, the rate shall be the rate that
would be in effect for tax year 2010.
(17) "Telephone property" means tangible personal property of
a telephone, telegraph, or interexchange telecommunications
company subject to an assessment rate specified in section
5727.111 of the Revised Code in tax year 2004.
(18) "Telephone property tax value loss" means the amount
determined under division (C)(4) of this section.
(19) "Telephone property fixed-rate levy loss" means the
amount determined under division (D)(4) of this section.
(20) "Taxes charged and payable" means taxes charged and
payable after the reduction required by section 319.301 of the
Revised Code but before the reductions required by sections
319.302 and 323.152 of the Revised Code.
(21) "Median estate tax collections" means, in the case of a
municipal corporation to which revenue from the taxes levied in
Chapter 5731. of the Revised Code was distributed in each of
calendar years 2006, 2007, 2008, and 2009, the median of those
distributions. In the case of a municipal corporation to which no
distributions were made in one or more of those years, "median
estate tax collections" means zero.
(22) "Total resources," in the case of a school district,
means the sum of the amounts in divisions (A)(22)(a) to (h) of
this section less any reduction required under division (A)(32) of
this section.
(a) The state education aid for fiscal year 2010;
(b) The sum of the payments received by the school district
in fiscal year 2010 for current expense levy losses pursuant to
division (C)(2) of section 5727.85 and divisions (C)(8) and (9) of
section 5751.21 of the Revised Code, excluding the portion of such
payments attributable to levies for joint vocational school
district purposes;
(c) The sum of fixed-sum levy loss payments received by the
school district in fiscal year 2010 pursuant to division (E)(1) of
section 5727.85 and division (E)(1) of section 5751.21 of the
Revised Code for fixed-sum levies imposed for a purpose other than
paying debt charges;
(d) Fifty per cent of the school district's taxes charged and
payable against all property on the tax list of real and public
utility property for current expense purposes for tax year 2008,
including taxes charged and payable from emergency levies imposed
under section 5709.194 of the Revised Code and excluding taxes
levied for joint vocational school district purposes;
(e) Fifty per cent of the school district's taxes charged and
payable against all property on the tax list of real and public
utility property for current expenses for tax year 2009, including
taxes charged and payable from emergency levies and excluding
taxes levied for joint vocational school district purposes;
(f) The school district's taxes charged and payable against
all property on the general tax list of personal property for
current expenses for tax year 2009, including taxes charged and
payable from emergency levies;
(g) The amount certified for fiscal year 2010 under division
(A)(2) of section 3317.08 of the Revised Code;
(h) Distributions received during calendar year 2009 from
taxes levied under section 718.09 of the Revised Code.
(23) "Total resources," in the case of a joint vocational
school district, means the sum of amounts in divisions (A)(23)(a)
to (g) of this section less any reduction required under division
(A)(32) of this section.
(a) The state education aid for fiscal year 2010;
(b) The sum of the payments received by the joint vocational
school district in fiscal year 2010 for current expense levy
losses pursuant to division (C)(2) of section 5727.85 and
divisions (C)(8) and (9) of section 5751.21 of the Revised Code;
(c) Fifty per cent of the joint vocational school district's
taxes charged and payable against all property on the tax list of
real and public utility property for current expense purposes for
tax year 2008;
(d) Fifty per cent of the joint vocational school district's
taxes charged and payable against all property on the tax list of
real and public utility property for current expenses for tax year
2009;
(e) Fifty per cent of a city, local, or exempted village
school district's taxes charged and payable against all property
on the tax list of real and public utility property for current
expenses of the joint vocational school district for tax year
2008;
(f) Fifty per cent of a city, local, or exempted village
school district's taxes charged and payable against all property
on the tax list of real and public utility property for current
expenses of the joint vocational school district for tax year
2009;
(g) The joint vocational school district's taxes charged and
payable against all property on the general tax list of personal
property for current expenses for tax year 2009.
(24) "Total resources," in the case of county mental health
and disability related functions, means the sum of the amounts in
divisions (A)(24)(a) and (b) of this section less any reduction
required under division (A)(32) of this section.
(a) The sum of the payments received by the county for mental
health and developmental disability related functions in calendar
year 2010 under division (A)(1) of section 5727.86 and division
divisions (A)(1) and (2) of section 5751.22 of the Revised Code as
they existed at that time;
(b) With respect to taxes levied by the county for mental
health and developmental disability related purposes, the taxes
charged and payable for such purposes against all property on the
tax list of real and public utility property for tax year 2009.
(25) "Total resources," in the case of county senior services
related functions, means the sum of the amounts in divisions
(A)(25)(a) and (b) of this section less any reduction required
under division (A)(32) of this section.
(a) The sum of the payments received by the county for senior
services related functions in calendar year 2010 under division
(A)(1) of section 5727.86 and divisions (A)(1) and (2) of section
5751.22 of the Revised Code as they existed at that time;
(b) With respect to taxes levied by the county for senior
services related purposes, the taxes charged and payable for such
purposes against all property on the tax list of real and public
utility property for tax year 2009.
(26) "Total resources," in the case of county children's
services related functions, means the sum of the amounts in
divisions (A)(26)(a) and (b) of this section less any reduction
required under division (A)(32) of this section.
(a) The sum of the payments received by the county for
children's services related functions in calendar year 2010 under
division (A)(1) of section 5727.86 and divisions (A)(1) and (2) of
section 5751.22 of the Revised Code as they existed at that time;
(b) With respect to taxes levied by the county for children's
services related purposes, the taxes charged and payable for such
purposes against all property on the tax list of real and public
utility property for tax year 2009.
(27) "Total resources," in the case of county public health
related functions, means the sum of the amounts in divisions
(A)(27)(a) and (b) of this section less any reduction required
under division (A)(32) of this section.
(a) The sum of the payments received by the county for public
health related functions in calendar year 2010 under division
(A)(1) of section 5727.86 and divisions (A)(1) and (2) of section
5751.22 of the Revised Code as they existed at that time;
(b) With respect to taxes levied by the county for public
health related purposes, the taxes charged and payable for such
purposes against all property on the tax list of real and public
utility property for tax year 2009.
(28) "Total resources," in the case of all county functions
not included in divisions (A)(24) to (27) of this section, means
the sum of the amounts in divisions (A)(28)(a) to (d) of this
section less any reduction required under division (A)(32) of this
section.
(a) The sum of the payments received by the county for all
other purposes in calendar year 2010 under division (A)(1) of
section 5727.86 and divisions (A)(1) and (2) of section 5751.22 of
the Revised Code as they existed at that time;
(b) The county's percentage share of county undivided local
government fund allocations as certified to the tax commissioner
for calendar year 2010 by the county auditor under division (J) of
section 5747.51 of the Revised Code or division (F) of section
5747.53 of the Revised Code multiplied by the total amount
actually distributed in calendar year 2010 from the county
undivided local government fund;
(c) With respect to taxes levied by the county for all other
purposes, the taxes charged and payable for such purposes against
all property on the tax list of real and public utility property
for tax year 2009, excluding taxes charged and payable for the
purpose of paying debt charges;
(d) The sum of the amounts distributed to the county in
calendar year 2010 for the taxes levied pursuant to sections
5739.021 and 5741.021 of the Revised Code.
(29) "Total resources," in the case of a municipal
corporation, means the sum of the amounts in divisions (A)(29)(a)
to (g) of this section less any reduction required under division
(A)(32) of this section.
(a) The sum of the payments received by the municipal
corporation in calendar year 2010 under division (A)(1) of section
5727.86 and divisions (A)(1) and (2) of section 5751.22 of the
Revised Code as they existed at that time;
(b) The municipal corporation's percentage share of county
undivided local government fund allocations as certified to the
tax commissioner for calendar year 2010 by the county auditor
under division (J) of section 5747.51 of the Revised Code or
division (F) of section 5747.53 of the Revised Code multiplied by
the total amount actually distributed in calendar year 2010 from
the county undivided local government fund;
(c) The sum of the amounts distributed to the municipal
corporation in calendar year 2010 pursuant to section 5747.50 of
the Revised Code;
(d) With respect to taxes levied by the municipal
corporation, the taxes charged and payable against all property on
the tax list of real and public utility property for current
expenses, defined in division (A)(33) of this section, for tax
year 2009;
(e) The amount of admissions tax collected by the municipal
corporation in calendar year 2008, or if such information has not
yet been reported to the tax commissioner, in the most recent year
before 2008 for which the municipal corporation has reported data
to the commissioner;
(f) The amount of income taxes collected by the municipal
corporation in calendar year 2008, or if such information has not
yet been reported to the tax commissioner, in the most recent year
before 2008 for which the municipal corporation has reported data
to the commissioner;
(g) The municipal corporation's median estate tax
collections.
(30) "Total resources," in the case of a township, means the
sum of the amounts in divisions (A)(30)(a) to (c) of this section
less any reduction required under division (A)(32) of this
section.
(a) The sum of the payments received by the township in
calendar year 2010 pursuant to division (A)(1) of section 5727.86
of the Revised Code and divisions (A)(1) and (2) of section
5751.22 of the Revised Code as they existed at that time,
excluding payments received for debt purposes;
(b) The township's percentage share of county undivided local
government fund allocations as certified to the tax commissioner
for calendar year 2010 by the county auditor under division (J) of
section 5747.51 of the Revised Code or division (F) of section
5747.53 of the Revised Code multiplied by the total amount
actually distributed in calendar year 2010 from the county
undivided local government fund;
(c) With respect to taxes levied by the township, the taxes
charged and payable against all property on the tax list of real
and public utility property for tax year 2009 excluding taxes
charged and payable for the purpose of paying debt charges.
(31) "Total resources," in the case of a local taxing unit
that is not a county, municipal corporation, or township, means
the sum of the amounts in divisions (A)(31)(a) to (e) of this
section less any reduction required under division (A)(32) of this
section.
(a) The sum of the payments received by the local taxing unit
in calendar year 2010 pursuant to division (A)(1) of section
5727.86 of the Revised Code and divisions (A)(1) and (2) of
section 5751.22 of the Revised Code as they existed at that time;
(b) The local taxing unit's percentage share of county
undivided local government fund allocations as certified to the
tax commissioner for calendar year 2010 by the county auditor
under division (J) of section 5747.51 of the Revised Code or
division (F) of section 5747.53 of the Revised Code multiplied by
the total amount actually distributed in calendar year 2010 from
the county undivided local government fund;
(c) With respect to taxes levied by the local taxing unit,
the taxes charged and payable against all property on the tax list
of real and public utility property for tax year 2009 excluding
taxes charged and payable for the purpose of paying debt charges;
(d) The amount received from the tax commissioner during
calendar year 2010 for sales or use taxes authorized under
sections 5739.023 and 5741.022 of the Revised Code;
(e) For institutions of higher education receiving tax
revenue from a local levy, as identified in section 3358.02 of the
Revised Code, the final state share of instruction allocation for
fiscal year 2010 as calculated by the board of regents and
reported to the state controlling board.
(32) If a fixed-rate levy that is a qualifying levy is not
imposed in any year after tax year 2010, "total resources" used to
compute payments to be made under division (C)(12) of section
5751.21 or division (A)(1)(b) or (c) of section 5751.22 of the
Revised Code in the tax years following the last year the levy is
imposed shall be reduced by the amount of payments attributable to
the fixed-rate levy loss of that levy as would be computed under
division (C)(2) of section 5727.85, division (A)(1) of section
5727.85, divisions (C)(8) and (9) of section 5751.21, or division
(A)(1) of section 5751.22 of the Revised Code.
(33) "Municipal current expense property tax levies" means
all property tax levies of a municipality, except those with the
following levy names: airport resurfacing; bond or any levy name
including the word "bond"; capital improvement or any levy name
including the word "capital"; debt or any levy name including the
word "debt"; equipment or any levy name including the word
"equipment," unless the levy is for combined operating and
equipment; employee termination fund; fire pension or any levy
containing the word "pension," including police pensions;
fireman's fund or any practically similar name; sinking fund; road
improvements or any levy containing the word "road"; fire truck or
apparatus; flood or any levy containing the word "flood";
conservancy district; county health; note retirement; sewage, or
any levy containing the words "sewage" or "sewer"; park
improvement; parkland acquisition; storm drain; street or any levy
name containing the word "street"; lighting, or any levy name
containing the word "lighting"; and water.
(34) "Current expense TPP allocation" means, in the case of a
school district or joint vocational school district, the sum of
the payments received by the school district in fiscal year 2011
pursuant to divisions (C)(10) and (11) of section 5751.21 of the
Revised Code to the extent paid for current expense levies. In the
case of a municipal corporation, "current expense TPP allocation"
means the sum of the payments received by the municipal
corporation in calendar year 2010 pursuant to divisions (A)(1) and
(2) of section 5751.22 of the Revised Code to the extent paid for
municipal current expense property tax levies as defined in
division (A)(33) of this section. If a fixed-rate levy that is a
qualifying levy is not imposed in any year after tax year 2010,
"current expense TPP allocation" used to compute payments to be
made under division (C)(12) of section 5751.21 or division
(A)(1)(b) or (c) of section 5751.22 of the Revised Code in the tax
years following the last year the levy is imposed shall be reduced
by the amount of payments attributable to the fixed-rate levy loss
of that levy as would be computed under divisions (C)(10) and (11)
of section 5751.21 or division (A)(1) of section 5751.22 of the
Revised Code.
(35) "TPP allocation" means the sum of payments received by a
local taxing unit in calendar year 2010 pursuant to divisions
(A)(1) and (2) of section 5751.22 of the Revised Code. If a
fixed-rate levy that is a qualifying levy is not imposed in any
year after tax year 2010, "TPP allocation" used to compute
payments to be made under division (A)(1)(b) or (c) of section
5751.22 of the Revised Code in the tax years following the last
year the levy is imposed shall be reduced by the amount of payment
attributable to the fixed-rate levy loss of that levy as would be
computed under division (A)(1) of that section.
(36) "Total TPP allocation" means, in the case of a school
district or joint vocational school district, the sum of the
amounts received in fiscal year 2011 pursuant to divisions (C)(10)
and (11) and (D) of section 5751.21 of the Revised Code. In the
case of a local taxing unit, "total TPP allocation" means the sum
of payments received by the unit in calendar year 2010 pursuant to
divisions (A)(1), (2), and (3) of section 5751.22 of the Revised
Code. If a fixed-rate levy that is a qualifying levy is not
imposed in any year after tax year 2010, "total TPP allocation"
used to compute payments to be made under division (C)(12) of
section 5751.21 or division (A)(1)(b) or (c) of section 5751.22 of
the Revised Code in the tax years following the last year the levy
is imposed shall be reduced by the amount of payments attributable
to the fixed-rate levy loss of that levy as would be computed
under divisions (C)(10) and (11) of section 5751.21 or division
(A)(1) of section 5751.22 of the Revised Code.
(37) "Non-current expense TPP allocation" means the
difference of total TPP allocation minus the sum of current
expense TPP allocation and the portion of total TPP allocation
constituting reimbursement for debt levies, pursuant to division
(D) of section 5751.21 of the Revised Code in the case of a school
district or joint vocational school district and pursuant to
division (A)(3) of section 5751.22 of the Revised Code in the case
of a municipal corporation.
(38) "Threshold per cent" means, in the case of a school
district or joint vocational school district, two per cent for
fiscal year 2012 and four per cent for fiscal years year 2013 and
thereafter. In the case of a local taxing unit, "threshold per
cent" means two per cent for tax year 2011, four per cent for tax
year 2012, and six per cent for tax years 2013 and thereafter.
(B) The commercial activities tax receipts fund is hereby
created in the state treasury and shall consist of money arising
from the tax imposed under this chapter. Eighty-five
one-hundredths of one per cent of the money credited to that fund
shall be credited to the tax reform system implementation fund,
which is hereby created in the state treasury, and shall be used
to defray the costs incurred by the department of taxation in
administering the tax imposed by this chapter and in implementing
tax reform measures. The remainder in the commercial activities
tax receipts fund shall be credited for each fiscal year in the
following percentages to the general revenue fund, to the school
district tangible property tax replacement fund, which is hereby
created in the state treasury for the purpose of making the
payments described in section 5751.21 of the Revised Code, and to
the local government tangible property tax replacement fund, which
is hereby created in the state treasury for the purpose of making
the payments described in section 5751.22 of the Revised Code, in
the following percentages:
Fiscal year |
General Revenue Fund |
School District Tangible Property Tax Replacement Fund |
Local Government Tangible Property Tax Replacement Fund |
|
|
2006 |
67.7% |
22.6% |
9.7% |
|
|
2007 |
0% |
70.0% |
30.0% |
|
|
2008 |
0% |
70.0% |
30.0% |
|
|
2009 |
0% |
70.0% |
30.0% |
|
|
2010 |
0% |
70.0% |
30.0% |
|
|
2011 |
0% |
70.0% |
30.0% |
|
|
2012 |
25.0% |
52.5% |
22.5% |
|
|
2013 and thereafter |
50.0% |
35.0% |
15.0% |
|
|
(C) Not later than September 15, 2005, the tax commissioner
shall determine for each school district, joint vocational school
district, and local taxing unit its machinery and equipment,
inventory property, furniture and fixtures property, and telephone
property tax value losses, which are the applicable amounts
described in divisions (C)(1), (2), (3), and (4) of this section,
except as provided in division (C)(5) of this section:
(1) Machinery and equipment property tax value loss is the
taxable value of machinery and equipment property as reported by
taxpayers for tax year 2004 multiplied by:
(a) For tax year 2006, thirty-three and eight-tenths per
cent;
(b) For tax year 2007, sixty-one and three-tenths per cent;
(c) For tax year 2008, eighty-three per cent;
(d) For tax year 2009 and thereafter, one hundred per cent.
(2) Inventory property tax value loss is the taxable value of
inventory property as reported by taxpayers for tax year 2004
multiplied by:
(a) For tax year 2006, a fraction, the numerator of which is
five and three-fourths and the denominator of which is
twenty-three;
(b) For tax year 2007, a fraction, the numerator of which is
nine and one-half and the denominator of which is twenty-three;
(c) For tax year 2008, a fraction, the numerator of which is
thirteen and one-fourth and the denominator of which is
twenty-three;
(d) For tax year 2009 and thereafter a fraction, the
numerator of which is seventeen and the denominator of which is
twenty-three.
(3) Furniture and fixtures property tax value loss is the
taxable value of furniture and fixture property as reported by
taxpayers for tax year 2004 multiplied by:
(a) For tax year 2006, twenty-five per cent;
(b) For tax year 2007, fifty per cent;
(c) For tax year 2008, seventy-five per cent;
(d) For tax year 2009 and thereafter, one hundred per cent.
The taxable value of property reported by taxpayers used in
divisions (C)(1), (2), and (3) of this section shall be such
values as determined to be final by the tax commissioner as of
August 31, 2005. Such determinations shall be final except for any
correction of a clerical error that was made prior to August 31,
2005, by the tax commissioner.
(4) Telephone property tax value loss is the taxable value of
telephone property as taxpayers would have reported that property
for tax year 2004 if the assessment rate for all telephone
property for that year were twenty-five per cent, multiplied by:
(a) For tax year 2006, zero per cent;
(b) For tax year 2007, zero per cent;
(c) For tax year 2008, zero per cent;
(d) For tax year 2009, sixty per cent;
(e) For tax year 2010, eighty per cent;
(f) For tax year 2011 and thereafter, one hundred per cent.
(5) Division (C)(5) of this section applies to any school
district, joint vocational school district, or local taxing unit
in a county in which is located a facility currently or formerly
devoted to the enrichment or commercialization of uranium or
uranium products, and for which the total taxable value of
property listed on the general tax list of personal property for
any tax year from tax year 2001 to tax year 2004 was fifty per
cent or less of the taxable value of such property listed on the
general tax list of personal property for the next preceding tax
year.
In computing the fixed-rate levy losses under divisions
(D)(1), (2), and (3) of this section for any school district,
joint vocational school district, or local taxing unit to which
division (C)(5) of this section applies, the taxable value of such
property as listed on the general tax list of personal property
for tax year 2000 shall be substituted for the taxable value of
such property as reported by taxpayers for tax year 2004, in the
taxing district containing the uranium facility, if the taxable
value listed for tax year 2000 is greater than the taxable value
reported by taxpayers for tax year 2004. For the purpose of making
the computations under divisions (D)(1), (2), and (3) of this
section, the tax year 2000 valuation is to be allocated to
machinery and equipment, inventory, and furniture and fixtures
property in the same proportions as the tax year 2004 values. For
the purpose of the calculations in division (A) of section 5751.21
of the Revised Code, the tax year 2004 taxable values shall be
used.
To facilitate the calculations required under division (C) of
this section, the county auditor, upon request from the tax
commissioner, shall provide by August 1, 2005, the values of
machinery and equipment, inventory, and furniture and fixtures for
all single-county personal property taxpayers for tax year 2004.
(D) Not later than September 15, 2005, the tax commissioner
shall determine for each tax year from 2006 through 2009 for each
school district, joint vocational school district, and local
taxing unit its machinery and equipment, inventory, and furniture
and fixtures fixed-rate levy losses, and for each tax year from
2006 through 2011 its telephone property fixed-rate levy loss.
Except as provided in division (F) of this section, such losses
are the applicable amounts described in divisions (D)(1), (2),
(3), and (4) of this section:
(1) The machinery and equipment fixed-rate levy loss is the
machinery and equipment property tax value loss multiplied by the
sum of the tax rates of fixed-rate qualifying levies.
(2) The inventory fixed-rate loss is the inventory property
tax value loss multiplied by the sum of the tax rates of
fixed-rate qualifying levies.
(3) The furniture and fixtures fixed-rate levy loss is the
furniture and fixture property tax value loss multiplied by the
sum of the tax rates of fixed-rate qualifying levies.
(4) The telephone property fixed-rate levy loss is the
telephone property tax value loss multiplied by the sum of the tax
rates of fixed-rate qualifying levies.
(E) Not later than September 15, 2005, the tax commissioner
shall determine for each school district, joint vocational school
district, and local taxing unit its fixed-sum levy loss. The
fixed-sum levy loss is the amount obtained by subtracting the
amount described in division (E)(2) of this section from the
amount described in division (E)(1) of this section:
(1) The sum of the machinery and equipment property tax value
loss, the inventory property tax value loss, and the furniture and
fixtures property tax value loss, and, for 2008 through 2010, the
telephone property tax value loss of the district or unit
multiplied by the sum of the fixed-sum tax rates of qualifying
levies. For 2006 through 2010, this computation shall include all
qualifying levies remaining in effect for the current tax year and
any school district levies imposed under section 5705.194 or
5705.213 of the Revised Code that are qualifying levies not
remaining in effect for the current year. For 2011 through 2017 in
the case of school district levies imposed under section 5705.194
or 5705.213 of the Revised Code and for all years after 2010 in
the case of other fixed-sum levies and thereafter, this
computation shall include only qualifying levies remaining in
effect for the current year. For purposes of this computation, a
qualifying school district levy imposed under section 5705.194 or
5705.213 of the Revised Code remains in effect in a year after
2010 only if, for that year, the board of education levies a
school district levy imposed under section 5705.194, 5705.199,
5705.213, or 5705.219 of the Revised Code for an annual sum at
least equal to the annual sum levied by the board in tax year 2004
less the amount of the payment certified under this division for
2006.
(2) The total taxable value in tax year 2004 less the sum of
the machinery and equipment, inventory, furniture and fixtures,
and telephone property tax value losses in each school district,
joint vocational school district, and local taxing unit multiplied
by one-half of one mill per dollar.
(3) For the calculations in divisions (E)(1) and (2) of this
section, the tax value losses are those that would be calculated
for tax year 2009 under divisions (C)(1), (2), and (3) of this
section and for tax year 2011 under division (C)(4) of this
section.
(4) To facilitate the calculation under divisions (D) and (E)
of this section, not later than September 1, 2005, any school
district, joint vocational school district, or local taxing unit
that has a qualifying levy that was approved at an election
conducted during 2005 before September 1, 2005, shall certify to
the tax commissioner a copy of the county auditor's certificate of
estimated property tax millage for such levy as required under
division (B) of section 5705.03 of the Revised Code, which is the
rate that shall be used in the calculations under such divisions.
If the amount determined under division (E) of this section
for any school district, joint vocational school district, or
local taxing unit is greater than zero, that amount shall equal
the reimbursement to be paid pursuant to division (E) of section
5751.21 or division (A)(3) of section 5751.22 of the Revised Code,
and the one-half of one mill that is subtracted under division
(E)(2) of this section shall be apportioned among all contributing
fixed-sum levies in the proportion that each levy bears to the sum
of all fixed-sum levies within each school district, joint
vocational school district, or local taxing unit.
(F) If a school district levies a tax under section 5705.219
of the Revised Code, the fixed-rate levy loss for qualifying
levies, to the extent repealed under that section, shall equal the
sum of the following amounts in lieu of the amounts computed for
such levies under division (D) of this section:
(1) The sum of the rates of qualifying levies to the extent
so repealed multiplied by the sum of the machinery and equipment,
inventory, and furniture and fixtures tax value losses for 2009 as
determined under that division;
(2) The sum of the rates of qualifying levies to the extent
so repealed multiplied by the telephone property tax value loss
for 2011 as determined under that division.
The fixed-rate levy losses for qualifying levies to the
extent not repealed under section 5705.219 of the Revised Code
shall be as determined under division (D) of this section. The
revised fixed-rate levy losses determined under this division and
division (D) of this section first apply in the year following the
first year the district levies the tax under section 5705.219 of
the Revised Code.
(G) Not later than October 1, 2005, the tax commissioner
shall certify to the department of education for every school
district and joint vocational school district the machinery and
equipment, inventory, furniture and fixtures, and telephone
property tax value losses determined under division (C) of this
section, the machinery and equipment, inventory, furniture and
fixtures, and telephone fixed-rate levy losses determined under
division (D) of this section, and the fixed-sum levy losses
calculated under division (E) of this section. The calculations
under divisions (D) and (E) of this section shall separately
display the levy loss for each levy eligible for reimbursement.
(H) Not later than October 1, 2005, the tax commissioner
shall certify the amount of the fixed-sum levy losses to the
county auditor of each county in which a school district, joint
vocational school district, or local taxing unit with a fixed-sum
levy loss reimbursement has territory.
(I) Not later than the twenty-eighth day of February each
year beginning in 2011 and ending in 2014, the tax commissioner
shall certify to the department of education for each school
district first levying a tax under section 5705.219 of the Revised
Code in the preceding year the revised fixed-rate levy losses
determined under divisions (D) and (F) of this section.
Sec. 5751.21. (A) Not later than the thirtieth day of July
of 2007 through 2010, the department of education shall consult
with the director of budget and management and determine the
following for each school district and each joint vocational
school district eligible for payment under division (B) of this
section:
(1) The state education aid offset, which, except as provided
in division (A)(1)(c) of this section, is the difference obtained
by subtracting the amount described in division (A)(1)(b) of this
section from the amount described in division (A)(1)(a) of this
section:
(a) The state education aid computed for the school district
or joint vocational school district for the current fiscal year as
of the thirtieth day of July;
(b) The state education aid that would be computed for the
school district or joint vocational school district for the
current fiscal year as of the thirtieth day of July if the
valuation used in the calculation in division (B)(1) of section
3306.13 of the Revised Code as that division existed for fiscal
years 2010 and 2011 included the machinery and equipment,
inventory, furniture and fixtures, and telephone property tax
value losses for the school district or joint vocational school
district for the second preceding tax year, and if taxes charged
and payable associated with the tax value losses are accounted for
in any state education aid computation dependent on taxes charged
and payable.
(c) The state education aid offset for fiscal year 2010 and
fiscal year 2011 equals the greater of the state education aid
offset calculated for that fiscal year under divisions (A)(1)(a)
and (b) of this section and the state education aid offset
calculated for fiscal year 2009. For fiscal year 2012 and 2013,
the state education aid offset equals the state education aid
offset for fiscal year 2011.
(2) For fiscal years 2008 through 2011, the greater of zero
or the difference obtained by subtracting the state education aid
offset determined under division (A)(1) of this section from the
sum of the machinery and equipment fixed-rate levy loss, the
inventory fixed-rate levy loss, furniture and fixtures fixed-rate
levy loss, and telephone property fixed-rate levy loss certified
under divisions (G) and (I) of section 5751.20 of the Revised Code
for all taxing districts in each school district and joint
vocational school district for the second preceding tax year.
By the thirtieth day of July of each such year, the
department of education and the director of budget and management
shall agree upon the amount to be determined under division (A)(1)
of this section.
(B) On or before the thirty-first day of August of 2008,
2009, and 2010, the department of education shall recalculate the
offset described under division (A) of this section for the
previous fiscal year and recalculate the payments made under
division (C) of this section in the preceding fiscal year using
the offset calculated under this division. If the payments
calculated under this division differ from the payments made under
division (C) of this section in the preceding fiscal year, the
difference shall either be paid to a school district or recaptured
from a school district through an adjustment at the same times
during the current fiscal year that the payments under division
(C) of this section are made. In August and October of the current
fiscal year, the amount of each adjustment shall be three-sevenths
of the amount calculated under this division. In May of the
current fiscal year, the adjustment shall be one-seventh of the
amount calculated under this division.
(C) The department of education shall pay from the school
district tangible property tax replacement fund to each school
district and joint vocational school district all of the following
for fixed-rate levy losses certified under divisions (G) and (I)
of section 5751.20 of the Revised Code:
(1) On or before May 31, 2006, one-seventh of the total
fixed-rate levy loss for tax year 2006;
(2) On or before August 31, 2006, and October 31, 2006,
one-half of six-sevenths of the total fixed-rate levy loss for tax
year 2006;
(3) On or before May 31, 2007, one-seventh of the total
fixed-rate levy loss for tax year 2007;
(4) On or before August 31, 2007, and October 31, 2007,
forty-three per cent of the amount determined under division
(A)(2) of this section for fiscal year 2008, but not less than
zero, plus one-half of six-sevenths of the difference between the
total fixed-rate levy loss for tax year 2007 and the total
fixed-rate levy loss for tax year 2006.
(5) On or before May 31, 2008, fourteen per cent of the
amount determined under division (A)(2) of this section for fiscal
year 2008, but not less than zero, plus one-seventh of the
difference between the total fixed-rate levy loss for tax year
2008 and the total fixed-rate levy loss for tax year 2006.
(6) On or before August 31, 2008, and October 31, 2008,
forty-three per cent of the amount determined under division
(A)(2) of this section for fiscal year 2009, but not less than
zero, plus one-half of six-sevenths of the difference between the
total fixed-rate levy loss in tax year 2008 and the total
fixed-rate levy loss in tax year 2007.
(7) On or before May 31, 2009, fourteen per cent of the
amount determined under division (A)(2) of this section for fiscal
year 2009, but not less than zero, plus one-seventh of the
difference between the total fixed-rate levy loss for tax year
2009 and the total fixed-rate levy loss for tax year 2007.
(8) On or before August 31, 2009, and October 31, 2009,
forty-three per cent of the amount determined under division
(A)(2) of this section for fiscal year 2010, but not less than
zero, plus one-half of six-sevenths of the difference between the
total fixed-rate levy loss in tax year 2009 and the total
fixed-rate levy loss in tax year 2008.
(9) On or before May 31, 2010, fourteen per cent of the
amount determined under division (A)(2) of this section for fiscal
year 2010, but not less than zero, plus one-seventh of the
difference between the total fixed-rate levy loss in tax year 2010
and the total fixed-rate levy loss in tax year 2008.
(10) On or before August 31, 2010, and October 31, 2010,
forty-three per cent of the amount determined under division
(A)(2) of this section for fiscal year 2011, but not less than
zero, plus one-half of six-sevenths of the difference between the
telephone property fixed-rate levy loss for tax year 2010 and the
telephone property fixed-rate levy loss for tax year 2009.
(11) On or before May 31, 2011, fourteen per cent of the
amount determined under division (A)(2) of this section for fiscal
year 2011, but not less than zero, plus one-seventh of the
difference between the telephone property fixed-rate levy loss for
tax year 2011 and the telephone property fixed-rate levy loss for
tax year 2009.
(12) For fiscal years 2012 and thereafter 2013, the sum of
the amounts in divisions (C)(12)(a) or (b) and (c) of this section
shall be paid on or before the twentieth day of November and the
last day of May:
(a) If the ratio of current expense TPP allocation to total
resources is equal to or less than the threshold per cent, zero;
(b) If the ratio of current expense TPP allocation to total
resources is greater than the threshold per cent, fifty per cent
of the difference of current expense TPP allocation minus the
product of total resources multiplied by the threshold per cent;
(c) Fifty per cent of the product of non-current expense TPP
allocation multiplied by seventy-five per cent for fiscal year
2012 and fifty per cent for fiscal years 2013 and thereafter.
(13) For fiscal years 2014 and thereafter, one-half of the
amount calculated under division (C)(13)(a) of this section shall
be paid on or before the twentieth day of November and the last
day of May.
(a) The sum of the payments received by the school district
or joint vocational school district in fiscal year 2011 pursuant
to divisions (C)(10) and (11) of this section, multiplied by the
applicable percentage according to the following table:
Fiscal Year |
|
School District Classes |
|
|
|
Class I |
Class II |
Class III |
Class IV |
|
|
2014 |
100% |
100% |
100% |
100% |
|
|
2015 |
100% |
95% |
90% |
90% |
|
|
2016 |
100% |
95% |
90% |
80% |
|
|
2017 |
100% |
90% |
80% |
70% |
|
|
2018 |
100% |
90% |
80% |
60% |
|
|
2019 |
100% |
85% |
70% |
50% |
|
|
2020 |
100% |
85% |
70% |
40% |
|
|
2021 |
100% |
80% |
60% |
30% |
|
|
2022 |
100% |
80% |
60% |
20% |
|
|
2023 |
100% |
75% |
50% |
10% |
|
|
2024 |
100% |
75% |
50% |
0% |
|
|
2025 and 2026 |
100% |
70% |
40% |
0% |
|
|
2027 and 2028 |
100% |
65% |
30% |
0% |
|
|
2029 and 2030 |
100% |
60% |
20% |
0% |
|
|
2031 and 2032 |
100% |
55% |
10% |
0% |
|
|
2033 and 2034 |
100% |
50% |
0% |
0% |
|
|
2035 and 2036 |
100% |
45% |
0% |
0% |
|
|
2037 and 2038 |
100% |
40% |
0% |
0% |
|
|
2039 and 2040 |
100% |
35% |
0% |
0% |
|
|
2041 and 2042 |
100% |
30% |
0% |
0% |
|
|
2043 and 2044 |
100% |
25% |
0% |
0% |
|
|
2045 and 2046 |
100% |
20% |
0% |
0% |
|
|
2047 and 2048 |
100% |
15% |
0% |
0% |
|
|
2049 and 2050 |
100% |
10% |
0% |
0% |
|
|
2051 and 2052 |
100% |
5% |
0% |
0% |
|
|
2053 and thereafter |
100% |
0% |
0% |
0% |
|
|
(b) For purposes of this division:
(i) "Class I" includes each school district and joint
vocational district whose total fixed-rate levy loss as of tax
year 2011 is at least ten per cent of the district's total
resources.
(ii) "Class II" includes each school district and joint
vocational district whose total fixed-rate levy loss as of tax
year 2011 is at least five and four-fifths per cent but less than
ten per cent of the district's total resources.
(iii) "Class III" includes each school district and joint
vocational district whose total fixed-rate levy loss as of tax
year 2011 is at least three and three-tenths per cent but less
than five and four-fifths per cent of the district's total
resources.
(iv) "Class IV" includes each school district and joint
vocational district whose total fixed-rate levy loss as of tax
year 2011 is less than three and three-tenths per cent of the
district's total resources.
The department of education shall report to each school
district and joint vocational school district the apportionment of
the payments among the school district's or joint vocational
school district's funds based on the certifications under
divisions (G) and (I) of section 5751.20 of the Revised Code.
(D) For taxes levied within the ten-mill limitation for debt
purposes in tax year 2005, payments shall be made equal to one
hundred per cent of the loss computed as if the tax were a
fixed-rate levy, but and those payments shall extend from fiscal
year 2006 through fiscal year 2018, as long as the qualifying levy
continues to be used for debt purposes. If the purpose of such a
qualifying levy is changed, that levy becomes subject to the
payments determined in division (C) of this section.
(E)(1) Not later than January 1, 2006, for each fixed-sum
levy of each school district or joint vocational school district
and for each year for which a determination is made under division
(E) of section 5751.20 of the Revised Code that a fixed-sum levy
loss is to be reimbursed, the tax commissioner shall certify to
the department of education the fixed-sum levy loss determined
under that division. The certification shall cover a time period
sufficient to include all fixed-sum levies for which the
commissioner made such a determination. On or before the last day
of May of the current year, the department shall pay from the
school district property tax replacement fund to the school
district or joint vocational school district one-third of the
fixed-sum levy loss so certified, plus one-third of the amount
certified under division (I) of section 5751.20 of the Revised
Code, and on or before the twentieth day of November, two-thirds
of the fixed-sum levy loss so certified, plus two-thirds of the
amount certified under division (I) of section 5751.20 of the
Revised Code. Payments under this division of the amounts
certified under division (I) of section 5751.20 of the Revised
Code shall continue until the levy adopted under section 5705.219
of the Revised Code expires.
(2) Beginning in 2006, by the first day of January of each
year, the tax commissioner shall review the certification
originally made under division (E)(1) of this section. If the
commissioner determines that a debt levy that had been scheduled
to be reimbursed in the current year has expired, a revised
certification for that and all subsequent years shall be made to
the department of education.
(F) Beginning in September 2007 and through June 2013, the
director of budget and management shall transfer from the school
district tangible property tax replacement fund to the general
revenue fund each of the following:
(1) On the first day of September, one-fourth of the amount
determined for that fiscal year under division (A)(1) of this
section;
(2) On the first day of December, one-fourth of the amount
determined for that fiscal year under division (A)(1) of this
section;
(3) On the first day of March, one-fourth of the amount
determined for that fiscal year under division (A)(1) of this
section;
(4) On the first day of June, one-fourth of the amount
determined for that fiscal year under division (A)(1) of this
section.
If, when a transfer is required under division (F)(1), (2),
(3), or (4) of this section, there is not sufficient money in the
school district tangible property tax replacement fund to make the
transfer in the required amount, the director shall transfer the
balance in the fund to the general revenue fund and may make
additional transfers on later dates as determined by the director
in a total amount that does not exceed one-fourth of the amount
determined for the fiscal year.
(G) If the total amount in the school district tangible
property tax replacement fund is insufficient to make all payments
under divisions (C), (D), and (E) of this section at the times the
payments are to be made, the director of budget and management
shall transfer from the general revenue fund to the school
district tangible property tax replacement fund the difference
between the total amount to be paid and the amount in the school
district tangible property tax replacement fund.
(H) On the fifteenth day of June of each year, the director
of budget and management may transfer any balance in the school
district tangible property tax replacement fund to the general
revenue fund.
(I) If all of the territory of a school district or joint
vocational school district is merged with another district, or if
a part of the territory of a school district or joint vocational
school district is transferred to an existing or newly created
district, the department of education, in consultation with the
tax commissioner, shall adjust the payments made under this
section as follows:
(1) For a merger of two or more districts, the fixed-sum levy
losses, total resources, current expense TPP allocation, total TPP
allocation, and non-current expense TPP allocation of the
successor district shall be the sum of such items for each of the
districts involved in the merger.
(2) If property is transferred from one district to a
previously existing district, the amount of total resources,
current expense TPP allocation, total TPP allocation, and
non-current expense TPP allocation that shall be transferred to
the recipient district shall be an amount equal to total
resources, current expense TPP allocation, total TPP allocation,
and non-current expense TPP allocation of the transferor district
times a fraction, the numerator of which is the number of pupils
being transferred to the recipient district, measured, in the case
of a school district, by average daily membership as reported
under division (A) of section 3317.03 of the Revised Code or, in
the case of a joint vocational school district, by formula ADM as
reported in division (D) of that section, and the denominator of
which is the average daily membership or formula ADM of the
transferor district.
(3) After December 31, 2010, if property is transferred from
one or more districts to a district that is newly created out of
the transferred property, the newly created district shall be
deemed not to have any total resources, current expense TPP
allocation, total TPP allocation, or non-current expense TPP
allocation.
(4) If the recipient district under division (I)(2) of this
section or the newly created district under division (I)(3) of
this section is assuming debt from one or more of the districts
from which the property was transferred and any of the districts
losing the property had fixed-sum levy losses, the department of
education, in consultation with the tax commissioner, shall make
an equitable division of the fixed-sum levy loss reimbursements.
Section 2. That existing sections 5751.20 and 5751.21 of the
Revised Code are hereby repealed.
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