ODT Posts July 2025 PLF Distribution

The Ohio Department of Taxation (ODT) posted the first Public Library Fund (PLF) monthly distribution following the passage of the Fiscal Year (FY) 2026-2027 State Budget (HB 96). As a reminder, the PLF, at least for FY26 and FY27, is now a line-item appropriation and no longer a percentage of the state’s General Revenue Fund (GRF) monthly tax receipts.

ODT posted the July 2025 PLF distribution of $39,418,168 – which is $5.09 million (- 11.45%) less than ODT’s original estimate that was issued in July 2024; and $6.66 million (-14.46%) below ODT’s updated estimate issued in December 2024. The PLF Calendar Year (CY) 2025 year-to-date total is $293,241,801.

The July distribution is the first distribution for FY 2026 under the new model, but the monthly distribution to each county may change. Even though the line-item appropriation for the PLF in FY26 is $490 million, House Bill (HB) 96 included additional cash transfers from the PLF for the State Library of Ohio, OPLIN, Library for the Blind, the Ohioana Library Association and the Regional Library Systems. After those cash transfers are deducted, the actual PLF amount to be distributed to public libraries should be $479,704,466. 

However, the July 2025 distribution indicates the total actual distribution for FY26 could be reduced even further to $473,018,018. OLC is reaching out to ODT and the Office of Budget and Management (OBM) for clarification on the monthly distributions and the discrepancy. As a reminder, the PLF finished FY25 at $504.6 million.

Overall State Tax Receipts
The state ended FY 2025 on June 30 with revenues of about $1.04 billion (+3.7%) over estimate. According to OBM, the state collected nearly $1.3 billion more in revenue in FY25 as compared to FY24.

A look at the PLF distribution for the past three years and a link to an Excel spreadsheet listing each county’s distribution total for July 2025 can be found on the OLC website.