June 12, 2026
Cumberland Family Medical will be offering sports physicals through the Healthy Kids Clinic on Monday, July 13, from 10:00 AM - 3:00 PM at the WCPS Central Office (180 Frankfort Street).⚽️ No appoi...
June 7, 2026
As you plan for the week ahead, please remember that our summer meal program is in full swing! In fact, our incredible food service team served 9,564 meals in the first week! Thank you to members o...
June 5, 2026
Check out this week's "H.I.V.E. Highlights" with Superintendent Jones! 🤩💛⭐️👏✨Wow! Somehow it's the final H.I.V.E. Highlights of the 2026-2027 school year! Thank you to our students, families, staff...
June 1, 2026
⭐️ Woodford Outstanding Service Award ⭐️We have two more Woodford Outstanding Service Award (WOSA) winners to announce! Congratulations to the following dedicated, passionate, hard-working individu...
Property Tax Statutory Requirements Update
Per the Kentucky Department of Education Commissioner's Office
Updates on Review of Property Tax Statutory Requirements
KRS 160.470provides the process by which a local board of education annually adopts property tax rates. Because of a question about the process from a district, the Kentucky Department of Education (KDE) recently conducted a review of the statutory requirements.
The review determined that the statute permits a local board of education to adopt a tax rate up to and including the 4% tax rate without advertising or holding a public hearing. In the past, KDE provided guidance that a board was required to advertise and hold a hearing if they exceeded the compensating rate. Exonerations may be included in the property tax adoption, but will not trigger any additional advertising or hearing requirements.
KRS 132.0225provides that, unless the local board is adopting a tax rate, excluding exonerations, above 4%, they must adopt a property tax rate within 45 calendar days of the Department of Revenue’s property certification for the school district. If this requirement is not met, the compensating tax rate will be applied to that year’s tax bills.
| Tax Rate | Advertising | Hearing | Additional Advertising |
|---|---|---|---|
| Below Compensating | No | No | No |
| Compensating | No | No | No |
| Above Compensating/ Below 4% | No | No | No |
| Subsection (1) | If above 4%, yes | If above 4%, yes | If above 4%, yes |
| 4% | No | No | No |
| Above 4% | Yes | Yes | Yes |
| HB 940 | No | No | No |
