decisions. The information is also useful to those doing research on county government.
Data from the abstract is also used for individual county trends reports that show major revenue streams, historical spending patterns and other vital financial information over a span of 12 to 14 years.
Oklahoma Ad Valorem Mill Levies, Fiscal Year 2013
Mill levies are the tax rates levied to meet the county’s budgetary requirements for the county’s taxing jurisdictions including the county, school districts, technology centers, EMS, county health departments and other entities. The Oklahoma constitution and law sets the maximum tax levies.
Issues
As with the abstract, all counties have mill levies, but rates and allocations can vary due to the variety of taxing entities. A centralized database is helpful to local government for comparisons and planning.
Objective The mill levey report is primarily assembled to assist local officials and others interested in managing public revenues. It may also be used to assess tax inputs.
Project
Information for the mill levies document comes from mill levy reports prepared by the counties and filed with the state auditor and inspector after local budgets and tax rates are set.
Results
This report provides a table of ad valorem tax levies for each county and shows the allocations within each taxing jurisdiction. Mill levies can cover schools, technology centers, emergency management, health departments and county libraries. Within each table, the rows are arranged by school district and the columns are by tax unit. For example, the county general fund is a tax unit. Each row is summed to give the total ad valorem tax
CONTACT Notie Lansford Professor, Extension Economist Oklahoma State University Dept. of Agricultural Economics 311 Ag Hall, Stillwater, OK 74078 Phone: 405-744-6160 Email: notie.lansford@okstate.edu
millage that is levied on the taxable property within the school district.
Impact
Mill levy information can be very useful for local governments. The data can help the county establish guidelines for revenues and draw comparisons with other local governments. They can help debt-rating agencies determine local government bond ratings. Local governments can also use the information for economic development to help attract new industries.
The database also provides useful information for taxpayers and those studying public fiscal policy.
Publications/Presentations Abstract of County Government General, Highway, and Special Revenue Funds in Oklahoma; Fiscal Year 2012-2013. http:// agecon.okstate.edu/faculty/ publications/4840.pdf.
Oklahoma Ad Valorem Mill Levies, Fiscal Year 2013. http://www. rd.okstate.edu/resource/fiscal_ year_2013.htm
Sources of Funding
Sherry Schieffer (left), County Training Program local government specialist, and Elizabeth Addcox, temporary technical support person, examine a county report’s data for the mill levy report. Photo by Judy Rudin.
Primary funding for both of these documents is provided by the Oklahoma Cooperative Extension Service. Secondary funding is provided by the Commission on County Government Personnel Education and Training, the Association of County Commissioners of Oklahoma, and the Oklahoma Tax Commission.
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