Taxes

​​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.

Tax Collectors Report form (District use only)​
Frequently Asked Tax Questions Updated 7/21/23​​​
Electronic Submission - Link to Submit​​​​
Historical Tax Rates by Levied Type April 2024​​​​

​2023-2024 Local District Tax Levies​​​
2022-2023 Local District Tax Levies​​​
2021-2022 Local District Tax Levies​ ​​
2020-2021 Local District Tax Levies
2019-2020 Local District Tax Levies
2018-2019 Local District Tax Levies
2017-2018 Local District Tax Levies
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

SEEK Studies

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)

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