Kentucky Association of Counties

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The Kentucky Association of Counties


County Champion


KACo testifies about revenue flexibility for counties

By Susan Riddell, Editor
KACo Government Affairs Director Shellie Hampton was one of several presenters as advocates for additional local tax options testified before members of the Interim Joint Committee on Appropriations and Revenue this week in Frankfort.

Legislation supporting a constitutional amendment allowing the General Assembly to consider additional local tax options stalled in the most recent session.

“Counties have been involved in the efforts to pass this constitutional amendment for many years,” Hampton said. “This is really the only clear path forward to expand options based on each county’s unique needs of their economic landscape. This limitation on the legislative branch is part of what keeps counties coming back to you for funding of those quality of life projects that would make our counties a better place for our mutual constituents to work, live, run a business and raise a family.”

Hampton joined other stakeholders, including Rep. Michael Meredith, in testifying. We appreciate the continued leadership of Rep. Meredith regarding this important issue to counties.

Finding county revenue alternatives is a top legislative priority for counties for the 2023 legislative session. 

KACo supports efforts to pass a constitutional amendment that would allow the General Assembly to consider additional local tax options in the future to meet the needs of each county.

Under the current framework, the primary tax revenue sources available to counties are limited to property tax, occupational license fees and insurance premium tax. While KACo generally supports the state’s focus on more consumption-based taxes rather than income tax, we must ensure that any local tax reform provides a net growth model for ALL counties.

Not only does each county’s geographical landscape look different, but so does each county’s fiscal landscape. Local county officials elected and entrusted by their community need the ability to generate the revenue necessary to meet each individual county’s needs.

Learn more about KACo's 2023 legislative priorities here. 


Kentucky Association of Counties
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