{"data":{"id":"us-ky/krs-160.607","jurisdiction":"us-ky","citation":"KRS 160.607","heading":"Rate of tax -- Sunset on new taxes.","body":"(1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a\nsingle uniform rate not to exceed one -half of one percent (0.5%) and shall continue\nfrom year to year until changed as prescribed in KRS 160.635 and 160.484.\n(2) Any county havin g five hundred thousand (500,000) or more inhabitants is\nauthorized to increase the school tax rate to exceed the maximum set in subsection\n(1) of this section by one-quarter of one percent (0.25%) before April 14, 2026.\n(3) Beginning on or after January 1, 2027:\n(a) A school tax is not authorized to be imposed under KRS 160.482 to 160.488\nand 160.605 in a school district that does not already have one imposed; and\n(b) The rate of a school tax imposed under KRS 160.482 to 160.488 and 160.605\nshall never increase.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56954","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"f85df6684a14c712a582b308e7a94849df9f06bcc6278268788d5bd06edba0b3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.605","next":"us-ky/krs-160.608"},"notice":"GroundRules: Original legal text. Not legal advice."}