District overview
Jefferson County Public Schools
Funding structure, how it compares to peers, and where major projects stand.
How Jefferson County is closing a recurrent gap while changing schools and central administration
JCPS resources combine local property and occupational taxes, Kentucky SEEK and state-paid benefits, federal programs, capital funds, food service, transfers and beginning balances. Budget resource totals are planned accounting resources rather than current-year revenue or actual spending.
FY2027 General Fund new-year operational receipts are $1,235,985,686
This working-budget measure excludes beginning balance and state-paid benefits; property and other local taxes total $804,567,056, or 65.1% of that receipt measure.
The adjusted recurrent gap is $51,495,584
The working budget reports a $132,321,739 recurrent-revenue shortfall before adjusting for $80,826,155 in nonrecurring carryforward, carryover and stipends.
FY2025 governmental expense was $1,894,045,437
Using the audit's enrollment figure of 97,462 yields about $19,434 per student as a derived context measure, not a figure reported by the auditor.
The central-office restructuring passed 5-2
February 13 minutes describe 213 occupied and 74 vacant positions eliminated and 178 positions created.
Two elementary schools closed and Liberty relocated
The January 20 action closed King and Zachary Taylor after 2025-26 and moved Liberty's middle- and high-school program to the Gheens Building for 2026-27.
The working budget is a plan and depends on opening balance and other nonrecurring items. The FY2025 audit provides the latest audited actuals; later monthly reports are accounting snapshots, and the proposed 2027 Board schedule remains unadopted.
Where the district stands
Major projects
King and Zachary Taylor closures; Liberty relocation
Board action on January 20, 2026The Board closed King Elementary and Zachary Taylor Elementary at the end of 2025-26 and relocated Liberty's middle- and high-school program from Atkinson Square Drive to the Gheens Building for 2026-27. The record does not provide a reconciled implementation cost or savings total.
- Board postponed a broader closure and relocation proposal and required additional service, space and savings information.
- Board approved the narrower closure and relocation action.
Funding
No reconciled implementation budget was identified in the reviewed records.
2026 District Facilities Plan
Public hearing completed June 24, 2026The local planning committee approved the plan 11-0 and the Board approved it 7-0. The plan includes new construction, rebuilding, major renovations, life-safety work and noneducational additions; the hearing drew no oral or written comments.
- Planning committee voted 11-0-1 to submit the draft to KDE.
- Committee voted 11-0 to send the KDE-reviewed final draft to the Board.
- Board approved the plan 7-0.
- Required public hearing was held with no public comments.
Funding
The ACFR identifies normal capital sources but the reviewed plan record does not assign a single funded total to all listed needs.
Recent news
Based on full review of the stored official Board and committee record, including approved minutes, agenda packets and attachments, official meeting recordings with captions, current KSBA policies, financial publications and the official election ballot. Minutes establish actions; agendas and proposed forms are described as proposals unless a later official source establishes an outcome. Canonical occurrence reports prioritize minutes, recordings, agendas and alert-supporting originals; the report store accepts at most 50 document links, so the review ledger maps additional packet originals to their occurrence and marks whether each source is hyperlinked.
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