- (1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a single uniform rate not to exceed one-half of one percent (0.5%) and shall continue from year to year until changed as prescribed in KRS 160.635 and 160.484.
- (2) Any county having five hundred thousand (500,000) or more inhabitants is authorized to increase the school tax rate to exceed the maximum set in subsection
- (1) of this section by one-quarter of one percent (0.25%) before April 14, 2026.
(3) Beginning on or after January 1, 2027:
- (a) A school tax is not authorized to be imposed under KRS 160.482 to 160.488 and 160.605 in a school district that does not already have one imposed; and
- (b) The rate of a school tax imposed under KRS 160.482 to 160.488 and 160.605 shall never increase.
Effective: April 14, 2026
History: Amended 2026 Ky. Acts ch. 161, sec. 77, effective April 14, 2026. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 460, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 251, sec. 1. -- Amended 1972 Ky. Acts ch. 254, sec. 4. -- Created 1966 Ky. Acts ch. 24, Part III, sec. 7.