Explanation
BACKGROUND
This action is required as part of the County tax budget process. This resolution accepts the amounts and rates determined by the Franklin County Budget Commission.
Fiscal Impact: No direct fiscal impact at this time - this resolution accepts rate information from Franklin County
Emergency Designation: Emergency designation is requested to ensure compliance with the October 31, 2026 deadline established by Ohio Revised Code and the order of the State of Ohio Tax Commissioner.
Title
To accept the amounts and rates by the Franklin County Budget Commission for the City's Tax Budget for 2027 and to declare an emergency. ($0.00)
Body
WHEREAS, this Council, in accordance with the provisions of law, has previously adopted a tax budget for the fiscal year commencing January 1, 2027; and
WHEREAS, the Budget Commission of Franklin County, Ohio, has certified its action to this Council together with an estimate by the County Auditor of the rate of each tax necessary to be levied by the Council, and what part thereof is without and what part is within the ten mill limitation; and
WHEREAS, an emergency exists in the usual daily operation of the City Government in that it is immediately necessary for Council to accept the amounts and rates fixed by the County Budget Commission for the City's tax budget for the tax year 2026 (collection year 2027) in order to meet the deadline established by Ohio Revised Code (ORC). The ORC date required by this action was extended from October 1, 2026 to October 31, 2026 by the State of Ohio Tax Commissioner. The mandated timing and availability of the data necessary to prepare this resolution require that it be submitted as an emergency; and NOW, THEREFORE,
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the amounts and rates as determined by the Franklin County Budget Commission in its certification, be and the same are hereby accepted.
SECTION 2. Be it further resolved that there be and is hereby levied on the tax duplicate of said City the rates of each tax necessary to be levied within and without the ten mill limitation for tax year 2026 (collection year 2027), as set forth in SCHEDULE A, as follows:
SCHEDULE A
SUMMARY OF AMOUNTS REQUIRED FROM GENERAL PROPERTY TAX
APPROVED BY THE BUDGET COMMISSION, AND COUNTY AUDITOR'S
ESTIMATED TAX RATES
County Auditor's
Amount to be Amount Approved Estimate of Full Tax
Derived from by Budget Rate to be Levied
Levies Outside Commission Inside Outside
10 Mill Inside 10 mill 10 Mill 10 Mill
Limitation __Limit _Limit __Limit
General Fund $71,580,505.05 2.54
Police Pension 8,612,266.73 .30
Fire Pension _____ 8,612,266.73____ .30
Total $88,805,038.51 3.14
SECTION 3. Be it further resolved that the Clerk of this Council, be and is hereby directed to certify a copy of this Resolution to the County Auditor of said County.
SECTION 4. That for the reasons stated in the preamble hereto, which is hereby made a part hereof, this resolution is hereby declared to be an emergency measure and shall take effect and be in force from and after its adoption and approval by the Mayor, or ten days after adoption if the Mayor neither approves nor vetoes the same.