Fiscal Court accepts $19.7 million sheriff's tax settlement; first reading lowers 2025 property tax rate

Simpson County Judge-Executive Mason Barnes and the Fiscal Court accepted a $19.7 million sheriff's tax settlement at their Aug. 19, 2025 meeting. Jada Freeman of the Simpson County Sheriff's Office told the court the settlement covered 10,830 bills and reflected a 98% collection rate; the court approved the settlement subject to audit.

At the same meeting the court approved on first reading Ordinance No. 220.264 to set 2025 property tax rates. The ordinance sets real and personal property at 9.75 cents per $100 of assessed value, down from 10 cents the previous year; it sets watercraft and motor vehicle tax at 16.1 cents per $100 and aircraft at 10.5 cents per $100. Judge-Executive Barnes announced a public hearing and second reading of the ordinance at the court's Sept. 2 meeting.

The court also approved the July financial statement, subject to audit, and authorized the County Judge and County Treasurer to sign it. The body authorized a cash transfer of $181,229 from the General Fund to the Jail Fund and approved a set of line-item budget transfers across departments, including transfers to support IT, fire department staffing, and vehicle budgets. Votes on the listed motions were recorded as "Yes-All" unless otherwise noted.

Fiscal Court approved bills and claims as presented, which were read across multiple agenda blocks and include payroll and vendor invoices for county operations. The court indicated that the financial approvals and the sheriff's settlement are subject to audit and further review as required by county procedure.

The court recessed into an executive session under KRS 61.810(c) to discuss proposed or pending litigation and reconvened later in the meeting. The tax-rate ordinance will return for public comment and a second reading on Sept. 2, 2025.