Kentucky Revised Statutes

Ky. Rev. Stat. § 160.460 (2026)

Levy of school taxes -- Procedures

✓ current as of May 2026

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(1) All school taxes shall be levied by the board of education of each school district. The tax-levying authority shall levy an ad valorem tax within the limits prescribed in KRS 160.470, which will obtain for the school district the amount of money needed as shown in the district's general school budget submitted under the provisions of KRS 160.470.

(2) The tax-levying authority shall make an annual school levy not later than July 1. The school levy shall not be made until the general school budget has been received and approved by the Kentucky Board of Education. The failure of the authority to make the levy by the date prescribed shall not invalidate any levy made thereafter.

(3) All school taxes shall be levied on all property subject to local taxation in the jurisdiction of the tax-levying authority. If the school levy is to be made upon the city assessment, which is hereby authorized for independent school districts embraced by designated cities, the clerk of the city shall furnish to the school district or districts which the city embraces, the assessed valuation of property subject to local taxation in the school district, as determined by its tax assessor. If the school levy is to be made upon the county assessment the county clerk shall furnish to the proper school district or districts the assessed valuation of property subject to local taxation in the district or districts, as certified by the Kentucky Department of Revenue. No later than July 1, 1994, all real property located in the state and subject to local taxation shall be assessed at one hundred percent (100%) of fair cash value.

(4) As used in this section, "designated city" means a city classified as a city of the first, second, third, or fourth class as of January 1, 2014, under the city classification system in effect prior to January 1, 2015. The Department of Education shall, on or before January 1, 2015, create an official registry listing the cities that qualify as a "designated city" under this section and shall publish that registry on its Web site. Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 226, effective January 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 593, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 362, sec. 6, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 476, Pt. V, sec. 104, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 155, sec. 82, effective June 17, 1978. -- Amended 1976 Ky. Acts ch. 127, sec. 2, effective June 19, 1976. -- Amended 1950 Ky. Acts ch. 71, sec. 1.-- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4399-40.

Notes of Decisions

Cited in 8 cases, 1943–2011 · leading case: Nelson Cnty. Bd. of Educ. v. Forte, 337 S.W.3d 617 (Ky. 2011).

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Nelson Cnty. Bd. of Educ. v. Forte, 337 S.W.3d 617 (Ky. 2011). “290(1); and to levy taxes for the district, KRS 160.460. KRS 160.160(1) reiterates that a board of education is “a body politic and corporate” and may specifically “sue and be sued.”

Folks v. Barren Cnty., 232 S.W.2d 1010 (Ky. Ct. App. 1950). · cites it 2× “KRS 160.460, 160.475. We have recognized that a county may make levies within constitutional limitations as to rates of taxation to accumulate a fund with which to pay for a courthouse to be thereafter erected.”

Folks v. Barren Cnty., 232 S.W.2d 1010 (Ky. Ct. App. 1950). “The Board of Education duly adopted a resolution reciting the need for the special levy and requested the fiscal court of Barren County, the taxing authority for the Board, KRS 160.460, to call and hold the election.”

Fyfe v. Hardin Cnty. Bd. of Educ., 205 S.W.2d 165 (Ky. Ct. App. 1947). “KRS 160.460 provides that the fiscal court shall levy an ad valorem tax at the rate specified by the county board of education within the limitations prescribed in KRS 160.”

Bd. of Educ. v. Citizens Fid. Bank & Trust Co., 263 S.W.2d 112 (Ky. Ct. App. 1953). “KRS 160.460. Taxes on distilled spirits were also requested.”

Stokley, Cnty. Judge v. Fleming Cnty., Etc., 205 S.W.2d 168 (Ky. Ct. App. 1947). · cites it 2× “At the outset we may point out that under Section 160.460, KRS, the fiscal court of the county (except in the case of certain independent school districts) shall levy an ad valorem tax at the rate specified by the district board of education within limits prescribed by Chapter…”

Fiscal Court of Monroe Co. v. Bd. of Ed., Etc., 172 S.W.2d 624 (Ky. Ct. App. 1943). “In so far as pertinent to the question involved, KRS 160.460 recites: * * The tax levying authority shall levy an ad valorem tax at the rate specified by the district board of education and approved by the State Board of Education, within the limits prescribed in KRS 160.”

Holmes v. Walden, 394 S.W.2d 458 (Ky. Ct. App. 1965). · cites it 2× “380) are not adequately correlated with the school district financing program dealt with in KRS 160.460 and KRS 160.470. However that may be, petitioners and the Board do not directly attack the procedures above outlined as violating the statutory method prescribed and normally…”

— Ky. Rev. Stat. § 160.460(2) — 1 case

Holmes v. Walden, 394 S.W.2d 458 (Ky. Ct. App. 1965). “380) are not adequately correlated with the school district financing program dealt with in KRS 160.460 and KRS 160.470. However that may be, petitioners and the Board do not directly attack the procedures above outlined as violating the statutory method prescribed and normally…”

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