Below is the source information for the Cuts Hurt Ohio Interactive Tool:
PLEASE NOTE: Numbers are rounded within education, local government, and the total change to the county separately and may not add up.
Source: Policy Matters Ohio and Innovation Ohio based on data provided by the Ohio Department of Education, the Ohio Department of Taxation, the Ohio Office of Budget and Management, and the Ohio Casino Control Commission.
LOCAL GOVERNMENT
The data on local government was compiled by Policy Matters Ohio.
Please note: Local Government loss in aid is based on calendar years 2010-11 compared with calendar years 2014-15 and include Local Government Funds, Public Library Funds, tax reimbursements (for elimination of Tangible Personal Property (TPP) and Public Utility Property Taxes (PUPT), estate tax and casino revenues. Education losses are based on school year (fiscal years) 2010-11 compared to school year (fiscal year) 2014-15 and include formula funds, tax reimbursements for TPP and PUPT, lottery funds and casino revenues.
1. Local Government Funds (CULGF and Muni LGF) and Public Library Funds
Ohio Department of Taxation; Tax Data Series (for LGF and PLF); http://www.tax.ohio.gov/government/ohiodepartmentoftaxation.aspx
http://www.tax.ohio.gov/tax_analysis/tax_data_series/local_government_funds/publications_tds_local.aspx
Note: Forecast for 2015 based on 2014 with growth of 3.5 percent, as per the Legislative Service Commission Budget in Detail for HB 153 forecast of growth in 2015 relative to 2014.
2. Tax reimbursements: (Feb. 10, 2014)
http://www.tax.ohio.gov/portals/0/government/copyof2007_kwh_mcf_distribution_021908.xls
http://www.tax.ohio.gov/portals/0/government/201108distwbreakdowns.xls
http://www.tax.ohio.gov/portals/0/personal_property/local_govt_fund7081_cy10final.xls
http://www.tax.ohio.gov/portals/0/personal_property/May_2011_TPP_Replacment.xls.
http://www.tax.ohio.gov/portals/0/government/fund%207081%20reimbursement%20nov.%202011-110711.xls
3. Casino Revenue:
http://www.tax.ohio.gov/tax_analysis/tax_data_series/GrossCasinoRevenue/GCRQ3FY14.aspx (GCRQ3FY14-2.xls)
Note: A full 12 months of casino revenues including those for counties, host cities and large cities is estimated for 2014 year based on three quarters of data provided here, with growth rate held constant for 2014 and increased by 6.94 percent for 2015, as per estimates of FY 2015 growth over 2014 in the Legislative Service Commission Budget in Detail for HB 153
4. Estate tax:
http://www.tax.ohio.gov/government/distribution_estate_tax.aspx (CY 2005 – CY 2011)
http://www.tax.ohio.gov/tax_analysis/tax_data_series/estate/publications_tds_estate.aspx (2010,2011,2012)
http://media.obm.ohio.gov/OBM/Budget/Documents/mfr/2014-02_mfr.pdf (2014 and 2015 data)
Note: data also taken from E-mailed revenue tables from the Ohio Office of Budget and Management “Actual and Estimated Revenues for the General Revenue Fund, Fiscal Years 2012-2015,”,” Communications Office, 10/25/2013 and “FY 2014: General Revenue Fund Receipts Estimate – Monthly Distribution,” 9/13/2013.
EDUCATION:
The data on education was compiled by Innovation Ohio.
1. State Aid:
-FY10 State Aid data from Ohio Department of Taxation. http://www.tax.ohio.gov/portals/0/personal_property/TPPKWH_Reliance_School.xls.
-FY11 state aid data from HB153 district-by-district simulations released by the Ohio Legislative Service Commission http://education.ohio.gov/getattachment/Topics/Finance-and-Funding/Finance-Related-Data/Budgetary-Information/Bridge-Simulation-FY12-13-released-7-15-11.xlsx.aspx.
-FY14 and FY15 State Aid data from Ohio Legislative Service Commission simulations: http://education.ohio.gov/Topics/Finance-and-Funding/Finance-Related-Data/Budgetary-Information/Legisltive-Service-Commission-LSC-Budget-Simulatio
2. State Fiscal Stabilization Funds
The SFSF money is included in state aid for FY10 and FY11 because that money was distributed through the state’s foundation formula down to districts. Contrary to the intent of SFSF, the state declined to replace SFSF money in subsequent budgets as the state’s economy began to recover from the Great Recession and state money came available to replace SFSF.
3. TPP and PUTP Tax Reimbursement
All TPP and PUTP figures from the Ohio Department of Taxation: http://www.tax.ohio.gov/portals/0/personal_property/TPPKWH_Reliance_School.xls.
4. Casino Revenue
The district-by-district casino revenue comes from the Ohio Department of Taxation, which distributes the revenue in August and September of each school year.
August 2013: http://www.tax.ohio.gov/Portals/0/government/newdocs/Casino%20Docs/2014%2001%20Final%20SD%20Distribution%20by%20SD%20Web.pdf
January 2014: http://www.tax.ohio.gov/Portals/0/government/newdocs/Casino%20Docs/2013%2001%20Final%20SD%20Distribution%20by%20SD%20Web.pdf
Assumed the payments would stay the same when it estimated how much each district would receive for the 2014-2015 school year.