Counties serve as the primary level of local government, with authority derived from the Kentucky Constitution and laws enacted by the Kentucky General Assembly.  

All Kentuckians live in a county. As an extension of state government, counties provide essential services to residents such as building and maintaining infrastructure, law enforcement, public safety, elections, judicial functions, recordkeeping and more.  

The County Fiscal Court carries out legislative and executive functions for Kentucky county governments. Despite ‘court’ being in the name, a fiscal court is not a judicial body and does not hear criminal or civil cases.  

The fiscal court is responsible for financial and administrative oversight of county government, ensuring taxpayer funding is effectively allocated, county infrastructure is maintained, and services are delivered citizens.  

The County Judge/Executive leads the fiscal court and is the county’s chief executive. The judge/executive develops the county budget, oversees the implementation of county policies and represents county interests at the state and federal levels. 

Magistrates and Commissioners are the elected representatives serving on the county fiscal court. They approve the county budget, pass ordinances and regulations and adopt resolutions regarding county government operations.  

Most Kentucky counties have a magisterial form of fiscal court, in which magistrates are elected from districts within the county. Fourteen counties have commissioners, which are elected from the county at large.  

• Counties own and maintain roughly 40,000 road miles in Kentucky, accounting for half of all road miles in the state. 
• Counties own and maintain 5,051 bridges, which is 35% of all bridges in Kentucky. 
• Counties keep their communities safe by allocating funding for dispatch centers, public safety personnel, emergency management and jails.  
• Counties provide resources for parks, recreation, senior citizen centers and other quality-of-life facilities and programs. 
• Counties foster economic development through infrastructure investment, workforce development and business attraction/retention. 

County Clerks are responsible for a variety of services and record-keeping duties related to elections, property records, vehicles and more. This office:  

• Oversees elections for local, statewide and federal races. They manage voter rolls, coordinate the operation of polling places and ensure that elections are accurate and secure. 
• Is the official custodian of deeds, mortgages and land records. 
• Issues marriage licenses. 
• Manages registration, issues license plates and processes title transfers for motor vehicles and boats. 

Sheriffs and their deputies are trained law enforcement officers with a variety of public safety and administrative responsibilities. This office:  

• Investigates criminal activity, enforce traffic laws, responds to emergencies and calls for service, and has arrest powers. Provides security at county judicial centers, serves court summonses and other legal documents, and transports inmates from jail to the courthouse for court proceedings. 
• Sends property tax bills and collects payments. 
• Serves on county board of elections and assists with Election Day operations. 

Jailers manage the county jail and are responsible for the custody, care and transportation of inmates. This office:  

• Oversees the custody of all individuals who are arrested in the county.  
• Ensures inmates are appropriately housed, supervised and have access to medical care. 
• Transports inmates to and from court and other facilities. 
• Manages inmate rehabilitation and work programs. 

Coroners are responsible for investigating deaths that occur in their county. This office: 

• Responds to the scene of fatal incidents such as accidents, vehicle crashes, homicides, suicides and natural disasters. 
• Determines the cause and manner of death. 
• Identifies the deceased and notifies their next of kin. 
• Issues death certificates. 

County Attorneys represent the county government in legal matters, serving as both counsel and prosecutor over certain types of cases. This office: 

• Prosecutes misdemeanor offenses and traffic-related offenses. 
• Presents evidence in felony cases during the preliminary hearing to determine if the case should be sent to a grand jury. 
• Represents the Commonwealth of Kentucky in juvenile proceedings, such as cases involving delinquency or neglect. 
• Provides legal guidance to fiscal courts, represent the government in civil cases against the county, and review contracts, ordinances and other legal documents. 
• Administers the child support enforcement program. 

Commonwealth’s Attorneys represent the Commonwealth of Kentucky in prosecuting felony cases for a judicial circuit. This office: 

• Prosecutes felony criminal cases such as murder, assault, robbery and other serious offenses. 
• Presents evidence to a grand jury. 
• Works with law enforcement to gather evidence, consult witnesses and prepare cases for trial. 
• Supports and seeks justice for crime victims. 

Circuit Court Clerks manage court records and provide administrative oversight of District Court, Circuit Court and Family Court in their county. This office: 

• Maintains all court records for District Court, Circuit Court and Family Court including criminal and civil cases, traffic violations, divorce decrees and wills.  
• Collects court-related fees and fines. 
• Oversees the selection and management of jury pools for trials. 

Property Valuation Administrators assess the fair market value of all property in the county, which directly affects property tax revenues use to fund local governments, schools and public services. This office: 

• Determines the fair market value of all real estate and tangible personal property such as homes, businesses, land, equipment and vehicles. 
• Maintains property records including ownership information, sales history and property characteristics. 
• Processes property tax exemptions such as the homestead exemption for seniors and people who are disabled.