Member Login

Op-Ed: Understanding Your Boone County Tax Bill

Property tax bills are starting to arrive and I know a lot of people may not fully understand exactly what it is they are paying and who has the authority to assess it. Most people believe that it’s just one elected body that sets the rates, but that's not always the case. So I decided to itemize out the areas on my tax bill for Boone County and tell you who is responsible etc.

When you look at your tax bill you will see multiple columns. State, County, Boone County Schools, Library, Health, extension and Fire district. These are the different areas in which you pay taxes too based on your home’s value. Below I’ll itemize each category out and what it means.

State - rate of .12200 - state of Kentucky and what they are collecting on your home.

County, rate .10400 , Count fiscal court, which I was elected too and will start to serve in January along with the Judge Executive and two other commissioners. We are all elected by you, the county voter.

Boone County Schools, rate .64600 – the largest part of the tax bill and it is set by the school board. There are 5 school board members that are in districts and each one of the members are elected by the voters of their district.

Library, rate .05200 - a taxing district that is not elected by voters. The current members of the library board select a list of potential candidates and forward them on to the KY Dept. of Libraries and Archives. The KY Dept. of Libraries and Archives selects two candidates from that list and then forwards them on to the Judge-executive of that county to select an appointee.

Health board, rate .01900, a taxing district that is not elected. Like the library board, members are appointed by the judge executive and then voted on by the fiscal court.

Extension - rate .01800, a taxing district that is appointed by the Judge executive and voted on by fiscal court.

Fire district, rate varies depending on where you live. The fire districts are a blend of members. Some are appointed by the judge executive, some are appointed by mayor (where applicable), some are voted on by employees of the fire department and 1 is voted on by the public. Like any other board it’s majority rules on tax rates and other issues.

Now you will see 911 fee. This fee the new one that was set by the leaders of the Fiscal court.

I wanted to share this info for you, so you can ask questions of your elected leaders about board appointments and tax rates. Often times it is hard to keep straight who is responsible for what since there are so many different forms of elected officials and “quasi type” government taxing districts affecting what you pay it’s only right that you at least have some understanding of how it all comes about on your bill. 

-Jesse Brewer, Boone County Commissioner Elect