Christian County Fiscal Court approves Ordinance 2025-07 setting 2025 tax levies

Christian County Fiscal Court approved Ordinance 2025-07 on second reading at a special called meeting in July 2025, setting the countytax levies and a series of business and alcohol license fees for 2025. The court voted by roll call after the presiding officer read the ordinance aloud.

The ordinance, read into the record by the presiding officer, lists certified 2025 ad valorem assessment totals of $5,038,323,612 for real estate; $536,767,835 for tangible personal property; $506,606,744 for motor vehicles; $10,573,853 for watercraft; and $3,917,678 for aircraft. The presiding officer also recited the stated compensating rate of 16.1 cents per $100 of value for property subject to full county rates and the budgetestimate that tax levies would produce $9,376,200 in gross receipts for fiscal year 2025-26.

Key levy rates and estimated revenue figures read into the record included: county real estate 16.7 cents per $100 (estimated revenue $8,570,253); county tangibles 18.7 cents per $100 ($1,301,932); motor vehicles 11.6 cents per $100 ($587,664); and watercraft 11.6 cents per $100 ($12,266). The ordinance also lists public health levies (3.2 cents per $100 for real property, estimated $1,642,204; 3.2 cents on tangibles/motor vehicle/watercraft/aircraft, estimated $389,542), county agricultural extension district levies, and soil conservation district rates.

The ordinance includes nonproperty levies and administrative provisions: a 3-cent per-acre levy on timberland to fund the division of forestry and fire control; specified watershed and pond district assessments (for example, West Fork Pond River at 6 cents per $100 and an East Fork special assessment of $1.50 per acre); and a range of business license fees (restaurant license $10 per year; combined soft drink/ice cream retail license $5 per year or $10 for a single outlet selling both; pool table/bowling alley fees beginning at $30 per year for the first table and $5 for each additional table). Alcohol beverage license fees were read with reference to KRS 243.06, with amounts for quota and nonquota categories and conversion fees described in the ordinance.

Section 5 of the ordinance, as read, states the measure becomes effective immediately upon passage and publication; the reading also noted that first and second readings were approved in August 2025 (as read in the ordinance text).

After the reading, Squire Bruce moved to approve the second reading of Ordinance 2025-07; an unnamed squire seconded. The presiding officer observed that, according to a 25-year trend displayed on screen, "this is the most substantial cut in the last 25 years for Christian County." Following that brief comment, the clerk called the roll. Squires Ferguson, Turner, Barnett, Pryor, Levy, Peterson, Guppy and Bruce each voted "Yes." The presiding officer announced, "Our tax rates are approved."

The court set its next regular meeting for Aug. 26, 2025. A motion to adjourn was moved by Squire Peterson, seconded by an unnamed squire, approved by voice, and the meeting was closed.