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.
Freqently Asked Tax Questions Updated 7/23/13
Notice of Hearing
Electronic Submission - Link to Submit
Tax Collectors Report
Nickel Facts 5/1/13
Historical Tax Rates by Levied Type 4/8/15
2016-2017 Local District Tax Levies
2015-2016 Local District Tax Levies
2014-2015 Local District Tax Levies
2013-2014 Local District Tax Levies
2012-2013 Local District Tax Levies
Historical Local District Tax Levies
Financial Equity and Adequacy Studies of the Support Education Excellence in Kentucky (SEEK) funding program, performed by Dr. Lawrence O. Picus of USC and Dr. Allan Odden and Mark Fermanich of the University of Wisconsin at Madison.
Ten Year SEEK Equity Analysis
Assessing SEEK From An Adequacy Prospective
Prof. Judge Report
Appendices to Prof. Judgment Report
State of the Art Approach to School Finance Adequacy in Kentucky Report
Adequacy Table (supportive information)