KRS 160.607: Rate of tax -- Sunset on new taxes.

(1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a

single uniform rate not to exceed one -half of one percent (0.5%) and shall continue

from year to year until changed as prescribed in KRS 160.635 and 160.484.

(2) Any county havin g five hundred thousand (500,000) or more inhabitants is

authorized to increase the school tax rate to exceed the maximum set in subsection

(1) of this section by one-quarter of one percent (0.25%) before April 14, 2026.

(3) Beginning on or after January 1, 2027:

(a) A school tax is not authorized to be imposed under KRS 160.482 to 160.488

and 160.605 in a school district that does not already have one imposed; and

(b) The rate of a school tax imposed under KRS 160.482 to 160.488 and 160.605

shall never increase.