Ohio Code 3317.021 – Tax commissioner information for school funding computations
(A) On or before the first day of June of each year, the tax commissioner shall certify to the department of education and workforce and the office of budget and management the information described in divisions (A)(1) to (5) of this section for each city, exempted village, and local school district, and the information required by divisions (A)(1) and (2) of this section for each joint vocational school district, and it shall be used, along with the information certified under division (B) of this section, in making the computations for the district under this chapter.
Terms Used In Ohio Code 3317.021
- Personal property: All property that is not real property.
- Property: means real and personal property. See Ohio Code 1.59
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means the state of Ohio. See Ohio Code 1.59
- Taxes charged and payable: means the taxes charged and payable against real and public utility property after making the reduction required by section 319. See Ohio Code 3317.02
- Total taxable value: means the sum of the amounts certified for a city, local, exempted village, or joint vocational school district under divisions (A)(1) and (2) of section 3317. See Ohio Code 3317.02
- United States: includes all the states. See Ohio Code 1.59
(1) The taxable value of real and public utility real property in the school district subject to taxation in the preceding tax year, by class and by county of location.
(2) The taxable value of tangible personal property, including public utility personal property, subject to taxation by the district for the preceding tax year.
(3)(a) The total property tax rate and total taxes charged and payable for the current expenses for the preceding tax year and the total property tax rate and the total taxes charged and payable to a joint vocational district for the preceding tax year that are limited to or to the extent apportioned to current expenses.
(b) The portion of the amount of taxes charged and payable reported for each city, local, and exempted village school district under division (A)(3)(a) of this section attributable to a joint vocational school district.
(4) The value of all real and public utility real property in the school district exempted from taxation minus both of the following:
(a) The value of real and public utility real property in the district owned by the United States government and used exclusively for a public purpose;
(b) The value of real and public utility real property in the district exempted from taxation under Chapter 725. or 1728. or section 3735.67, 5709.40, 5709.41, 5709.45, 5709.57, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code.
(5) The total federal adjusted gross income of the residents of the school district, based on tax returns filed by the residents of the district, for the most recent year for which this information is available, and the median Ohio adjusted gross income of the residents of the school district determined on the basis of tax returns filed for the second preceding tax year by the residents of the district.
(6) For fiscal years 2024 and 2025, the number of state tax returns filed by the residents of the district for the most recent year for which this information is available.
(B) On or before the first day of May each year, the tax commissioner shall certify to the department of education and workforce and the office of budget and management the total taxable real property value of railroads and, separately, the total taxable tangible personal property value of all public utilities for the preceding tax year, by school district and by county of location.
(C) If on the basis of the information certified under division (A) of this section, the department determines that any district fails in any year to meet the qualification requirement specified in division (A) of section 3317.01 of the Revised Code, the department shall immediately request the tax commissioner to determine the extent to which any school district income tax levied by the district under Chapter 5748 of the Revised Code shall be included in meeting that requirement. Within five days of receiving such a request from the department, the tax commissioner shall make the determination required by this division and report the quotient obtained under division (C)(3) of this section to the department and the office of budget and management. This quotient represents the number of mills that the department shall include in determining whether the district meets the qualification requirement of division (A) of section 3317.01 of the Revised Code.
The tax commissioner shall make the determination required by this division as follows:
(1) Multiply one mill times the total taxable value of the district as determined in divisions (A)(1) and (2) of this section;
(2) Estimate the total amount of tax liability for the current tax year under taxes levied by Chapter 5748 of the Revised Code that are apportioned to current operating expenses of the district, excluding any income tax receipts allocated for the project cost, debt service, or maintenance set-aside associated with a state-assisted classroom facilities project as authorized by section 3318.052 of the Revised Code;
(3) Divide the amount estimated under division (C)(2) of this section by the product obtained under division (C)(1) of this section.
Last updated July 31, 2023 at 4:17 PM