The November 3, 2026 ballot asks voters to approve or reject a 6.3-cent tax per $100 of real and personal property for school facilities that are safe, up to date and compliant with state standards.
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Spencer County School District
The Board increased the real and tangible property rate from 60.1 to 60.3 cents per $100, retained 56 cents for motor vehicles and approved a three-percent utility tax.
A special meeting agenda schedules public comment and a board vote on the district's property-tax levy for August 31.
The Board adopted a 59.6-cent property-tax rate, down from 60.3 cents. It expects about $15.73 million in revenue, up from $14.76 million last year.
Somerset Independent School District
The August 27 approval sets real property at 74.1 cents and tangible property at 74.2 cents per $100, compared with 75.9 and 78.8 cents previously.
Elizabethtown Independent Schools
The Board adopted an 87.3-cent general-fund tax rate for 2026-27, up from 85.7 cents in the prior fiscal year.
The Board approved proposed FY2027 general-fund tax rates of 73.5 cents per $100 of real and personal property and 51.4 cents per $100 of motor-vehicle value, plus a 5-cent junior-college rate. The vote authorized proposal and advertisement, not final adoption.
The board approved proposed rates of 49.1 cents on real property, 50.1 cents on personal property, and 54.8 cents on motor vehicles; a September agenda schedules final action.
Greenup County School District
The Board approved a proposed 2026-27 tax rate of 87.6 cents for real estate, 92.6 cents for personal property plus 3.1 cents exoneration, and 49.4 cents for motor vehicles.
The board approved a 91.5-cent rate per $100 of assessed real property and a 112.8-cent rate per $100 of tangible personal property.
At its August 10 work session, the board discussed proposed FY2027 tax rates of 56.6 for a four-percent increase or 54.5 as the compensating rate. The treasurer said 56.6 would increase the budget by about $237,895, versus about $52,000 at the compensating rate; the minutes expected a September 8 vote.
Ludlow Independent School District
The board approved proposing an 85.4-cent real-estate tax rate, with a hearing still required before final action.
On June 22, the board approved the FY2026–27 working budget, the District Facility Plan, and the 2026–27 student-fee schedule. The reviewed minutes do not provide the full budget amount or facility-plan project list.
June minutes approve a one-time gross $1,000 stipend for each full-time district employee, scheduled for November 2026.
The board approved a new special-education position requested through Breathitt High School's staffing-allocation process.
The board authorized Series 2026 general-obligation bonds in a principal amount of $3,555,000, subject to an allowed adjustment, for public school projects.
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