A Resident's Guide to - Understanding Local Taxes

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.

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.

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%

$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%.

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

Income

tax on

All residents of Dublin over the age of 18 are

required to le an annual income tax return.

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

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

$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 |

Columbus Zoo

$49 |

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

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 |

Property Tax

$4,516,580 |

Intergovernmental Revenues

$3,294,040 |

Hotel/Motel Tax

$1,688,756 |

Interest Income

$1,460,702 |

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 |

Service Payments

$12,847,062 |

Long Term Financing (bonds and loans)

$10,751,531 |

Local, state and federal grants

$6,499,533 |

Miscellaneous

$5,711,627 |

Licenses, nes and permits

TOTAL

$192,459,993*

*Excludes $55,047,232

in transfers and advances

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

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

$4.48M

Technology

$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

mstif[email protected]

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