Kentucky Association of Counties

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Kentucky Association of Counties


County Champion


Top Issue: County Revenue Alternatives


Legislative Priority

KACo supports efforts to pass a constitutional amendment that would allow the General Assembly to consider additional local tax options in the future to meet the needs of each county.


Under the current framework, the primary tax revenue sources available to counties are limited to property tax, occupational license fees and insurance premium tax. While KACo generally supports the state’s focus on more consumption-based taxes rather than income tax, we must ensure that any local tax reform provides a net growth model for ALL counties.

Not only does each county’s geographical landscape look different, but so does each county’s fiscal landscape. Local county officials elected and entrusted by their community need the ability to generate the revenue necessary to meet each individual county’s needs.

When you’ve seen one county, you have truly only seen one county.