A Resident’s Guide to
Understanding
Local Taxes
Your guide to:
Income tax
|
Property tax
|
City funding sources
How your tax dollars are spent
2023
There are many reasons
to make Dublin, Ohio your
home. According to the City’s
community survey, the top
three reasons residents choose
to live in Dublin are quality quality
of lifeof life, servicesservices and schoolsschools.
These attributes are made
possible through funding
provided by both income and
property taxes.
As a Dublin resident, you
may have questions about the
sources of the City’s revenue
and how your tax dollars are
spent. We hope this brochure
will provide you with a better
understanding of your taxes.
1
Dublin’s largest funding source is income tax revenues, allowing
the City to provide high-quality municipal services, invest in capital
improvement projects like parks and roadways, and maintain existing
public infrastructure that benets residents and businesses alike.
IncomeTax
2022 INCOME TAX COLLECTIONS: $104.08 MILLION
Capital Improvements
Tax Fund
75%
>
General Fund
25%
INCOME TAX
The General Fund is the primary
operating fund of the City, accounting
for all nancial resources except
those required to be accounted for
in another fund. It’s used to nance
services like parks, planning and
economic development.
The Capital Improvements Tax Fund
accounts for nancial resources
to be used for the acquisition or
construction of major capital facilities,
other than those nanced by
proprietary funds and trust funds.
2
Income taxes are paid rst to the municipality where an individual works and then
where they live. Although there is no reciprocity between municipalities, the City
of Dublin provides 100% credit up to 2%100% credit up to 2% for taxes paid to the municipality where
you work.
Dublin 2.0%
Columbus 2.5%
Gahanna 2.5%
Worthington 2.5%
Westerville 2.0%
Hilliard 2.5%
Upper Arlington 2.5%
Grove City 2.0%
Historically, more than 75% of Dublin’s residents work outside
of the City of Dublin. Therefore, the majority of the income tax
received by the City of Dublin is from non-residents. For this
reason, efforts to strengthen and diversify the business base are
essential to the scal well-being of the City.
Central Ohio Income Tax Rates:
INCOME TAX
Pickerington 1.0%
3
$50,000 x 2.5% Columbus tax = $1,250 due to Columbus
$50,000 x 2% Dublin tax = $1,000 less $1,000 credit provided
by Dublin for taxes paid to Columbus = $0 due to Dublin*
*Under this scenario, the individual would not have to pay income tax to Dublin
since more than 2% was paid to Columbus.
Dublin Resident working in Pickerington
Dublin Resident working in Dublin
$50,000 x 2% Dublin tax = $1,000 due to Dublin
Dublin Resident working in Columbus
Three examples using a salary of $50,000
$50,000 x 1% Pickerington tax = $500 due to Pickerington
$50,000 x 2% Dublin tax = $1,000 less $500 credit provided by
Dublin for taxes paid to Pickerington = $500 due to Dublin*
*Under this scenario, the individual would receive credit for the $500 paid to
Pickerington, but also would be required to pay $250 to Dublin for a total income
tax of $1,000 or 2%.
2
3
1
INCOME TAX
Ohio law authorizes a municipal income tax at a rate of up to 1% without voter
authorization. Many central Ohio cities, including Dublin, have a 2% income
tax, with 1% of that being voter approved.
Gross wages
Salaries
Other personal service compensation
Net prots of Dublin businesses
2%
Income
tax on
All residents of Dublin over the age of 18 are
required to le an annual income tax return.
4
PropertyTax
PROPERTY TAX
Property taxes are based on the tax rate where the property is
located and the taxable value (based on 35% of market value) of
the property as determined by the county auditor. The City of Dublin
receives approximately 2% of your property taxes.
Property taxes consist of two parts based on millage, or the tax rate expressed in
mills (1/1000th) per dollar:
Inside millage
• Inside the 10-mill limit as established by Ohio law
• Does not require voter approval
• Split between municipality, county, township and school districts within each
taxing district
Outside millage
• Voter approved
• Approximately 85% of the total effective millage
• Dublin voters can authorize additional property taxes for township, county,
schools and other agencies during elections
Property taxes are collected by the county treasurer, then distributed to the taxing
entities which can include:
• Local school district
• Local joint vocational school district
• County
• Township re departments
• Other entities approved by voters
Estimating your Property Taxes
In order to estimate your property taxes you will need your residential tax rate on
page 5 and the following information from your County Auditor’s website:
• Valuation of your property
• Taxing district
Use this information in the following formula:
Note: Actual property taxes may be lower than this amount due to exemptions available to
you from the County Auditor.
Property
Valuation
1,000
Residential
Tax Rate
Estimated
Property Tax
/
x x
=
.35
Taxing District Residential Commercial
(Union County) Tax Rate Tax Rate
39 – Washington Township -
Dublin City Schools
16 – Washington Township -
Hilliard City Schools
40 – City of Dublin -
Dublin City Schools
69.40
65.17
62.90
80.89
78.09
73.95
5
Franklin County
PROPERTY TAX
The City
of Dublin
boundaries
are in three
counties.
City of Dublin
Delaware County
Union County
Taxing District Residential Commercial
(Delaware County) Tax Rate Tax Rate
10 – Dublin City Schools
68.78 78.61
Taxing District Residential Commercial
(Franklin County) Tax Rate Tax Rate
273 – Washington Township -
Dublin City Schools
274 – Washington Township -
Hilliard City Schools
275 – Washington Township -
Jonathan Alder
Local Schools
78.84
74.60
51.53
89.80
86.99
56.18
6
$300,000 Home
Example:
$9,132
Total Property Taxes*
*Utilizing total effective tax rate.
Tax Reductions maybe available
through the county auditor.
PROPERTY TAX
$1,995 | 22%
Children’s Services,
MRDD, Senior Options
$840 | 9%
Washington Township
$217 | 2%
Columbus
Metropolitan Library
$170 | 2%
Alcohol, Drug &
Mental Health Services
$200 | 2%
City of Dublin
$189 | 2%
Vocational School -
Tolles Career &
Technical Center
$154 | 2%
Franklin County
General Fund
$83 | 1%
Metro Parks
$54 |
<
1%
Columbus Zoo
$49 |
<
1%
Columbus State
$5,18 1 | 57%
Dublin City Schools
The City of
Dublin and
Dublin City
Schools are two separate
entities, each with their own
independent elected ofcials
and budgets. The Dublin City
School District is funded
primarily with property taxes;
the City of Dublin is funded
primarily with income taxes.
in Dublin in taxing district 273
7
City Funding Sources
The City is proud of the world-
class services and programs that
are provided to our residents. The
City relies on income tax revenues
more than any other funding source
making commercial development
critical to our nancial success.
$104,802,979 |
52%
Income Tax
$4,632,815 |
2%
Property Tax
$4,516,580 |
2%
Intergovernmental Revenues
$3,294,040 |
2%
Hotel/Motel Tax
$1,688,756 |
1%
Interest Income
$1,460,702 |
1%
Special Assessments
$200,337,641*
* Excludes $55,047,232 in transfers
and advances
2022 Revenues:
$26,840,981 |
13%
Charges for Services
$17,291,035 |
9%
Service Payments
$12,847,062 |
6%
Long Term Financing (bonds and loans)
$10,751,531 |
5%
Local, state and federal grants
$6,499,533 |
4%
Miscellaneous
$5,711,627 |
3%
Licenses, nes and permits
TOTAL
$192,459,993*
*Excludes $55,047,232
in transfers and advances
8
2022 Expenditures
How is the City’s revenue spent?
Capital outlay 27%
$52,487,688
General
operations 31%
$60,529,769
Leisure
activities 12%
$22,915,563
Debt service 9%
$17,311,952
Police 9%
$18,361,322
Community
environment 5%
$8,856,923
Basic utility
services 4%
$6,859,411
Transportation 3%
$5,137,365
9
Capital Improvements Program (CIP)
Dublin’s CIP is a ve-year outlook for anticipated capital projects which is
reviewed and updated annually. The CIP establishes a scally sound plan
for Dublin’s future investment in capital infrastructure and provides nancial
guidelines that identify available revenue sources, debt capacity and policies for
projecting revenues and designating reserves to be maintained.
2023-2027 CIP
$225.73 million in potential investment
Total
$225.73M
Parks 14%
$32.14M
Transportation 55%
$124.08
Utilities 14%
$32.20M
Other 7%
$16.32M
Facilities
2%
$4.48M
Technology
5%
$10.33M
Fleet 3%
$6.19M
Capital outlay 27%
$52,487,688
City of Dublin
Matthew L. Stifer
Chief Financial Ofcer/Director of Finance
614.410.4400
dublinohiousa.gov
Information regarding your property valuation or property
taxes can be directed to one of the following county auditors
(based on the location of your property):
Franklin County Auditor
franklincountyauditor.com | 614.525.4663
Union County Auditor
co.union.oh.us | 937.645.3003
Delaware County Auditor
delawarecountyauditor.org | 740.833.2900
At Your
Service
Updated: February 2023