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County Infrastructure 101: The Fifths Formula

By Kayla Carter Smith, Policy Analyst
The Fifths Formula is a statutory mechanism used for County Road Aid and Rural Secondary funding apportionment.
The Fifths Formula is outlined in KRS 177.360 and sets out how County Road Aid and Rural Secondary funding is apportioned amongst the counties:

  • One-fifth (1/5): apportioned equally among the 120 counties
  • One-fifth (1/5): apportioned among the counties based on rural population
  • One-fifth (1/5): apportioned among the counties based on rural road miles
  • Two-fifths (2/5): apportioned among the counties based on rural land area


Counties receive 18.3% of Kentucky’s motor fuels tax receipts through the County Road Aid revenue sharing program, which is the primary source of road funding for counties. These funds are distributed to counties based on the Fifths Formula.

The Rural Secondary program is funded with 22.2% of the state’s motor fuels tax revenue and funds the maintenance of state-owned rural secondary roads. These funds are allocated for use in each county by the Kentucky Transportation Cabinet based on the Fifths Formula.

The Fifths Formula has no impact on Municipal Road Aid which is distributed to cities based on city population and is funded with 7.7 percent of the motor fuels tax (KRS 177.366).


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