ODT Posts CY 2025 PLF Certification Update
ODT Posts CY 2025 PLF Certification Update
The Ohio Department of Taxation (ODT) posted the December update to the Calendar Year 2025 (CY25) Public Library Fund (PLF) Certification. As a reminder, the PLF receives 1.7% of the state’s General Revenue Fund (GRF) tax receipts. The official updated statewide PLF estimate of $504,788,482 is $10.2 million more than the initial estimate of $494,554,967 that was provided in July 2024. According to ODT, the estimates reflect the current best projection of state tax revenues for CY25. Even though the overall estimate is higher, this does not change our advocacy strategy for the next state budget. Details will be shared during our State Budget Advocacy Webinar on Thurs., Jan. 9 from 2-3 p.m.
ODT CY25 PLF Certification– December Update by County (PDF)
ODT CY25 PLF Monthly Estimates by County – December Update (Excel)
Please double-check your county estimated entitlement for the PLF and read it carefully. As required by state statute, in June 2025, ODT will issue a final updated entitlement estimate for CY25.
2024 Sales Tax Holiday Distribution
In addition to the PLF update, ODT posted the 2024 Sales Tax Holiday distribution for the PLF. The Ohio Office of Budget and Management recently indicated that the adjustment/offset would be posted before the end of the year. The total distribution to the PLF is $2,177,830.