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The City of Powell is a home-rule, municipal corporation under the laws of the State of Ohio. The City is empowered to levy property tax and income tax within its boundaries.

The City provides numerous services to its citizens, including police protection; the construction and maintenance of highways, streets and other infrastructure; and recreational and cultural activities. The sanitation services are provided by an independent hauler with the City contracting for the citizens. Fire protection services are provided by Liberty Township, a separate government entity that overlaps the City boundaries. Water and sanitary sewer services are provided by countywide entities, while electric service is provided by a for-profit corporation. 

The annual budget (Click here for a pdf version of the 2010 budget) serves as the foundation for the City’s financial planning and control. The City complies with the requirements of the Ohio Revised Code in the adoption of the budget. Appropriations for the operation of various City departments are established through the passage of an ordinance by City Council. Budgetary control is facilitated through the maintenance of an encumbrance system for purchase orders, and through the use of the City’s automated financial system. The City Council is required to hold public hearings on the proposed budget and to adopt the budget by Dec. 31, the close of the City’s fiscal year. The appropriated budget is prepared by fund, department (police) and category (personal services). The City Council may pass supplemental appropriations at any time by ordinance. The City Manager may transfer resources within a category, but transfers between categories, departments or funds need special approval from the City Council.

All fees charged by the City of Powell are adopted by City Council. The most current Fee Schedule (pdf) was adopted and went into effect Jan. 1, 2010.

In August 2007, the City of Powell Finance Committee worked with legal counsel to update the City of Powell Tax Code (pdf) to include updates so it is consistent with state and federal laws.

City of Powell Income Tax:
A three-quarter percent (.75%) municipal income tax is imposed on anyone who earns income in the City of Powell and on Powell residents who earn income elsewhere but are not taxed at a local level. A credit of one-quarter percent (.25%) is available for income earned elsewhere that has been taxed locally, for a net tax due to Powell of one-half percent (.50%).

Note: not all Powell, Ohio addresses are within the City of Powell. To confirm residency, please call City offices at 614.885.5380, ext. 0 or click here. 

Estimated quarterly payments are required for individuals who have not had Powell taxes withheld from their income. To avoid possible penalties, these payments must begin within four-and-a-half months of becoming a resident of Powell.

The City of Powell income tax is collected by the Regional Income Tax Agency (R.I.T.A.). Tax information and forms are available at www.RITAOhio.com or by calling the local Columbus area branch of R.I.T.A. at 866.721.7482.

Comprehensive Annual Financial Report (CAFR):
The City of Powell is proud to announce that its Finance Department received a Certificate of Excellence in Financial Reporting by the Government Finance Officers Association of the United States and Canada (GFOA) for its 2006 Comprehensive Annual Financial Report (CAFR) (pdf). This Certificate of Excellence is the highest form of recognition in the area of government accounting and financial reporting, and its attainment represents a significant accomplishment by the City government and its management. The award was presented to City of Powell Finance Director Debra K. Miller, who was primarily responsible for the preparation of the award-winning CAFR.

The CAFR was judged by an impartial panel to meet the high standards of the program including demonstrating a constructive ‘‘spirit of full disclosure’’ to clearly communicate its financial story and motivate potential users and user groups to read the CAFR. The GFOA is a nonprofit association serving approximately 16,000 government finance professionals.

The City of Powell has published its 2008 Comprehensive Annual Financial Report (CAFR) (pdf). It is now available for review. A copy of the 2007 CAFR is available for review here (pdf). Please contact Debra Miller if you have any questions regarding the information within this important document.

Community Development Charges:
Residents of Murphy Park and Golf Village pay a Community Development Charge for improvements made within each of these Powell subdivisions. The concept of a community development charge is allowed under a specific section (349.01E) of the Ohio Revised Code that has been in existence since the early 1900s. For each of these two developments, the Delaware County commissioners, at the request of the developer (Triangle Properties), authorized the establishment of a financing authority which is a separate taxing district established for the purpose of financing improvements within a specific area.

In Golf Village, the authority is called “The Liberty Community Infrastructure Financing Authority”. The primary improvements financed were the extension of Sawmill Parkway from Seldom Seen Road to Home Road, as well as water and/or sewer improvements. The total cost of the improvements was approximately $22 million.

In Murphy Park, the authority is called “The Powell Community Infrastructure Financing Authority”. The primary improvements financed were the extension of Murphy Parkway south of Olentangy Street as well as water and/or sewer improvements. The total cost of the improvements was approximately $2.5 million.

There are seven board members for each financing authority. Currently, Debra Miller represents the City of Powell by attending the Authority Board meetings. All of the current representatives are elected positions filled by residents of the subdivision. Each board meets annually to set the community development charge or millage necessary to make the debt payment. The maximum amount is 10.25 mills per year, which will continue to be collected until enough development occurs that the millage can be reduced. The boards may choose, at that time, to either reduce the millage or continue to collect the maximum millage and use the funds for other improvements in the subdivision (or pay off the debt early, etc). The millage will continue to be collected as long as additional funds are needed to pay any outstanding debt. This is currently anticipated to be 20 years, but could be as long as 30 for Golf Village residents. The calculation of the 10.25 mills is $10.25 per $1,000 of assessed valuation. Assessed Valuation is 35 percent of market value. The community development charge is NOT subject to rollback/homestead reduction factors.

The community development charge is collected by the Delaware County Auditor along with the collection of semi-annual property taxes. The specific charge appears under “Special Assessments” on the bill or may be located on the Delaware County Auditor’s Web site. If you have more questions, please contact Debra Miller at dmiller@cityofpowell.us.      

Business Taxes:
The City of Powell does not require a special business registration. The State of Ohio does require a Vendor’s License and Business Registration in order to conduct sales. The Ohio Department of Taxation has helpful information on its Web site.

Property Taxes:
The Delaware County Auditor Web site contains detailed information regarding real estate data and property taxes. You may also locate information regarding personal property tax, real estate valuation and tax rates.

Other Resources:
Ohio Attorney General Foreclosure Resources Brochure

Debra Miller, Finance Director
dmiller@cityofpowell.us
614.885.5380, ext. 1053

Yanjie Lu, Assistant Finance Director
ylu@cityofpowell.us,
614.885.5380, ext. 1052