Kentucky Department of Education

The local equivalent tax effort required for participation in the Support Education Excellence in Kentucky state education funding formula can be raised by local school districts with any combination of ad valorum property and motor vehicle taxes, occupational license tax, utility gross receipts tax, and excise tax. The Kentucky Department of Education certifies the rates that may be levied to local school districts. Some levels of property tax rates can be levied without public input, some require that hearings be held for public comment, and some are subject to recall elections. The levied tax rates shown in the tables below have met statutory requirements and have been approved by the Kentucky Board of Education. The "Levied Equivalent Rate" shown in the tables represents the local tax effort and is comparable among districts.

Frequently asked tax questions
Instructions for Notice of Hearing with Sample Tax Rates Levied Form with Instructions 2008-09 Electronic Submission - Link to Submit https://odss.education.ky.gov/webforms/
Tax Collection Information (updated 7/12/11) Electronic Submission - Link to Submit https://odss.education.ky.gov/webforms/
Tax Collector's Report to Local Board of Education (updated 1/4/11)
Local District's Reconciliation of Taxes Collected (updated 7/12/11) Electronic Submission - Link to Submit https://odss.education.ky.gov/webforms/
Local School District's Nickel History
Tax Rates Levied by Type (2007-08 - Present)
Map of Tax Rates Levied by District (2/7/11)
2011-12 Local District Tax Levies (12/9/11)
2010-11 Local District Tax Levies (2/2/11)
2009-10 Local District Tax Levies (2/16/10)
2008-2009 Local District Tax Levies (2/10/09)
2007-08 Local District Tax Levies (7/24/08)
2006-07 Local District Tax Levies (4/23/07)
2005-06 Local District Tax Levies (6/23/06)
2004-05 Local District Tax Levies (02/22/05)
2003-04 Local District Tax Levies (2/22/05)