Simpson County Fiscal Court lowers property tax rate, approves budget transfers and key appointments

Simpson County Judge/Executive Mason Barnes presided over the Fiscal Court’s regular meeting on Sept. 2, 2025, at the Simpson County Historic Courthouse, where the court adopted final tax rates for 2025 and approved multiple budget and personnel actions.

The court adopted Ordinance No. 220.264 on second reading and final passage, setting the 2025 real and personal property rate at 9.75 cents per $100 of assessed value, down from 10 cents the prior year. The court left motor vehicle and watercraft at 16.1 cents per $100 and aircraft at 10.5 cents per $100. The motion to adopt the ordinance was made by Magistrate Jeffrey Burr and seconded by Magistrate Myron Thurman; the vote was recorded as Yes by Burr, Thurman, Marty Chandler, Scott Poston and Judge Barnes, and the ordinance was adopted.

Why it matters: the reduction in the county’s real and personal property rate reduces the tax rate charged on assessed values and will affect county revenue and taxpayer bills when assessments are applied. The ordinance was adopted after the duty-advertised public hearing required under KRS 68.245(5)(c), which drew no public comments.

Fiscal actions and approvals: the court approved several budget transfers, including $62,500 moved from Reserve for Transfers to the Fire Department SCBA account (01-5120-739-E), $14,157.75 to Planning & Zoning refunds, and internal transfers totaling $2,201 related to equipment maintenance. The court also approved bills and claims as presented, covering vendor payments and payroll items listed in the meeting packet.

Public-safety financing: the court authorized a temporary increase in the Sheriff’s revenue bond to $1,000,000 for the three-month tax collection period to ensure coverage during tax collection season. Separately, the court authorized Sheriff Jere D. Hopson to purchase a 2023 Dodge Durango on state contract for up to $43,000 and to sell Unit 38 to another governmental agency or by sealed bid, with proceeds to be returned to the Sheriff’s vehicle line item. The motion to authorize the purchase was made by Magistrate Marty Chandler and seconded by Magistrate Myron Thurman; both the purchase and the sale authorization passed unanimously.

Appointments and other business: the court appointed Benjamin Harris to a four-year term on the Industrial Authority Board, with the term set to expire July 31, 2029. County Clerk Austin Johnson reported the new County Clerk/PVA building was operating as of the prior Friday (the drive-through remained closed), and the court discussed surplusing furniture from the old building via GovDeals or similar means. Judge Barnes also announced a ribbon-cutting on Sept. 17 at 10 a.m., an annual Cruise In Sept. 19 and a car show Sept. 20.

Procedure and next steps: motions approving minutes, the ordinance, budget transfers, claims, the AMVETS donation and other items were recorded on the minutes as shown in the meeting packet. The court adjourned at 9:35 a.m.