Kentucky Association of Counties

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The Kentucky Association of Counties


County Champion


KACo Leadership Institute: Setting Property Tax Rates

This page includes links to resources related to the KACo Leadership Institute course held on July 20, 2021 about setting county property tax rates.

During the KACo Leadership Institute class on July 20, 2021, speakers provided an overview of how fiscal courts set property tax rates each year, including a review of new rules for Special Purpose Governmental Entities (SPGEs). Due to the passage of SB 5 during the 2020 legislative session, SPGEs are now required to submit proposed increases in ad valorem taxes and specific fees, and the levy of new ad valorem taxes or fees to the legislative body of the county or city in which the SPGE is located for review. 

You can view a full recording of the session here


  • Tammy Vernon, Branch Manager, Cities and Special Districts, Department for Local Government
  • Bill Pauley, Staff Attorney, Department for Local Government
  • Leslie Mayes, Kentucky Department of Revenue
  • Melissa Klink, Kentucky Department of Revenue

Meeting materials

  • Download a copy of the presentation here.
Kentucky Association of Counties
400 Englewood Drive, Frankfort, KY 40601