Kentucky Revised Statutes

Ky. Rev. Stat. § 82.095 (2026)

Supplemental taxes levied by city with population of 3,000 to 19,999 in

✓ current as of May 2026

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county containing consolidated local government.

(1) Any city with a population equal to or greater than three thousand (3,000) but less than twenty thousand (20,000) based upon the most recent federal decennial census, located in a county containing a consolidated local government, which provides police, fire, or garbage collection services for the residents of the city may levy a supplemental tax which shall be in addition to ad valorem property taxes.

(2) Such supplemental tax shall be in an amount not to exceed the reasonable cost of police, fire, and garbage collection services actually provided by the city. The rate of such tax shall be established by an ordinance which shall have readings at no less than two (2) different meetings of the city legislative body before passage.

(3) The rate of such supplemental tax may be apportioned in a reasonable manner, other than an ad valorem approach, so that the recipient of police, fire, or garbage collection services pays an amount based on the cost of services actually received.

(4) Any ordinance levying a supplemental tax pursuant to subsection (2) of this section may be recalled as provided in subsections (2) and (3) of KRS 160.485, provided that the petition for recall shall be effective upon the signature of a number of registered and qualified voters as described therein equal to five percent (5%) instead of the percentage provided therein. Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 12, effective January 1, 2015. -- Amended 2002 Ky. Acts ch. 346, sec. 94, effective July 15, 2002. -- Amended 1986 Ky. Acts ch. 353, sec. 1, effective July 15, 1986. -- Created 1976 Ky. Acts ch. 304, sec. 1, effective January 1, 1977.

Notes of Decisions

Cited in 2 cases, 2018–2018 · leading case: Scalise v. Sewell-Scheuermann, 566 S.W.3d 539 (Mo. Ct. App. 2018).

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Scalise v. Sewell-Scheuermann, 566 S.W.3d 539 (Mo. Ct. App. 2018). · cites it 2× “" KRS 82.095. The supplemental tax is not to exceed the cost of the services and is only required to be apportioned in a reasonable manner based on services "actually received," KRS 82.”

Michael Scalise v. Suzette Sewell-Scheuermann (Ky. 2018). · cites it 2× “” KRS 82.095. The supplemental tax is not to exceed the cost of the services and is only required to be apportioned in a reasonable manner based on services “actually received,” KRS 82.”

— Ky. Rev. Stat. § 82.095(3) — 2 cases

Scalise v. Sewell-Scheuermann, 566 S.W.3d 539 (Mo. Ct. App. 2018). “" KRS 82.095. The supplemental tax is not to exceed the cost of the services and is only required to be apportioned in a reasonable manner based on services "actually received," KRS 82.”

Michael Scalise v. Suzette Sewell-Scheuermann (Ky. 2018). “” KRS 82.095. The supplemental tax is not to exceed the cost of the services and is only required to be apportioned in a reasonable manner based on services “actually received,” KRS 82.”

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