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Simpson County Fiscal Court advances FY2025‑26 budget toward May 20 first reading, recommends Jan. 1, 2026 tax timing
Summary
At its May 6 meeting the Simpson County Fiscal Court reviewed the proposed FY2025‑26 budget and directed the treasurer to prepare an ordinance for first reading May 20; the proposal includes a 0.25 percentage‑point occupational tax increase applied for half the fiscal year and officials recommended delaying implementation until Jan. 1, 2026.
Judge Barnes said at the May 6 Simpson County Fiscal Court meeting that the proposed FY2025‑26 budget reflects a projected drop in class D inmate counts and includes a 0.25 percentage‑point increase in the occupational tax applied for half of the fiscal year. He asked County Treasurer Nicole Law to assemble an ordinance for first reading at the court’s May 20 meeting and to send the ordinance to DLG for review, with a possible second reading in June depending on DLG timing.
Barnes said the county and treasurer were cautious about mid‑calendar‑year tax changes and supported making any tax increase effective Jan. 1, 2026 to avoid implementation challenges. The county treasurer and finance officer had advised that later start date as a practical matter when tax changes occur partway through a calendar year.
The court also discussed a $1 million amount previously set aside for park use and the renewal of a related certificate of deposit. Barnes said County Treasurer Nicole Law contacted a park representative, Lisa, who confirmed the park did not need additional spending beyond a previously approved $60,000 for an Outdoor Fitness Court and asked to roll remaining funds back into the CD.
Barnes reported public works has begun mowing sideroads and that the county will not perform door‑to‑driveway mosquito spraying because legal limits now restrict spraying to roads and would not reach homes set back from the right‑of‑way. He announced the Fiscal Year 2023–2024 audit summary is available on the county portal and provided logistics for Trash Amnesty Days May 16–17 at the Convenience Center on Kenneth Utley Drive, including a list of prohibited items.
Jailer Vaughn gave a jail population update: 185 total inmates (134 state inmates and 58 county inmates) and presented a $63,000 commissary check to the court. The meeting moved into executive session under KRS 61.810(f) at 9:41 a.m. for personnel discussions and reconvened at 10:10 a.m., after which the court adjourned.
The court’s next budget step is the May 20 first reading, followed by DLG review and a likely second reading in June depending on DLG’s response.
