Bourbon County commission votes to exceed revenue-neutral property tax rate after public hearing

The Bourbon County Commission voted Aug. 25 to adopt Resolution No. 29-25, directing the county to levy a property tax rate that exceeds the county's revenue-neutral rate of 57.55 mills after a public hearing and comments from residents.

The move followed a public hearing on the revenue-neutral rate that drew several speakers who said rising property valuations and other cost pressures are making homeownership unaffordable for long-time residents. "This year our tax bill for half was $2,606.51," said resident Angie Kimmer, describing a household tax increase she said has climbed steeply since 1998. "You're going to tax people out of your community." The hearing also included comments from residents who said a large share of a homeowner's bill is levied by other taxing entities, not the county.

The hearing gave commissioners an opportunity to explain the process. County officials said the revenue-neutral notice establishes a maximum levy each taxing entity may adopt; it does not automatically set the final rate. Commissioners told attendees the county accounts for roughly 30% of the total property tax bill on a typical parcel and that other taxing entities'budgets (city, state, school and community college) also affect a homeowner's total bill.

After receiving public testimony, a member of the board introduced a resolution (recorded as Resolution No. 29-25) describing the calculation of the revenue-neutral rate and stating the governing body's intent to levy above that rate. The resolution text in the minutes said the revenue-neutral rate had been calculated by the Bourbon County Clerk at 57.55 mills and that the governing body, "having heard testimony, still finds it necessary to exceed the revenue neutral rate." The commission moved to adopt the resolution and the motion passed.

According to the meeting record, the motion to adopt Resolution No. 29-25 was made during the meeting and later approved by roll call. The recorded roll-call votes in the minutes consist of votes listed as "Tran: Yes," "Bearby: Yes" and "Melbourne: Yes." The minutes show the resolution was adopted and the board directed staff to publish and proceed with scheduling the formal budget hearing. Commissioners discussed publication deadlines and agreed to publish required notices by the third of the month and to hold a budget hearing on Sept. 15, with an additional special meeting scheduled Sept. 29 to finalize the budget schedule.

Practical effect and next steps

The resolution adopted on Aug. 25 authorizes the county to levy a rate exceeding the revenue-neutral figure; the adopted minutes indicate the governing body will set the final mill levy and publish the budget and hearing notices as required by state procedure. Commissioners said they plan to continue public engagement and to consider additional budget adjustments before finalizing levy amounts. They also discussed the broader need for a strategic plan to address long-term spending, staffing and service priorities so residents can see how tax dollars are to be used.

The meeting record shows the commission approved consent items including accounts payable and payroll: accounts payable of $312,004.21 and payroll totaling $296,107.46 were included on the consent agenda approved earlier in the session. The commission schedule in the minutes includes additional public hearings and budget work sessions in September.

Ending

Commissioners said they understood the community's concern about rising bills and invited taxpayers to attend the upcoming budget hearings to offer further input. The board signaled it will review citizen comment and budget options before formally adopting a final levy and budget.