The law governing the operation of the property tax administration fund (PTAF) is contained in Ohio Revised Code section 5703.80.

Each June, the Tax Analysis Division computes the PTAF fees. To calculate, start with the value data from the Abstract of Real and Public Utility Value (DTE-4259) to ODT’s Division of Tax Equalization (DTE). Tax rate data is obtained from the Abstract of Tax
Rates (DTE-27). Home Counties are assigned from DTE records. As with property tax collections, the data is one year in arrears (data for the fees set July 2016 will be from the 2015 abstracts and rate files).

Due to HB 59 of the 130th General Assembly, not all levies qualify for the non-business credit (formerly known as the 10% rollback). The tax rate abstract contains a field identifying levies as qualifying (Y) or non-qualifying (N). There are instances where the tax levy is not eligible to receive the credit and the credit is not sufficient to cover the calculated fee. For qualifying levies, the fee is the product of 10 percent of Class 1 taxes charged and 0.48 percent plus the product of public utility taxes charged and
0.951 percent. The fee is calculated on a taxing district level, summed by political unit, and then assigned to the appropriate home county.

Once the fee is calculated, it is reviewed to see if any manual correction is necessary. For example, a review of political unit numbers and taxing districts may show a separately stated taxing district, but the credit sheet may not show that district as receiving a separate non-business credit. The Tax Analysis Division also checks to see if there are any new or “missing” taxing districts when compared to the previous year, and a variance analysis is conducted particularly with respect to public utility property, as that portion can vary a great deal year over year.

Please visit the Ohio Department of Taxation's website for Distribution to Locals and Administrative Fees spreadsheets at https://tax.ohio.gov/government/resources/distributions-real-property-tax-rollback