Collected and spent
In 2022, Boone County spent about $128.9M. This is a Census of Governments estimate across all of its funds.
Where the money comes from
One tax.
Details
Boone County (KY) 2024 property tax — county-wide aggregate $0.1685/$100 AV (1.685 mills), per the KY DOR 2024 Property Tax Rate Book, Table III, Boone County-Wide Total = 16.8500 cents/$100 Real Estate (fiscal court + health + library + extension + other countywide districts). County-layer semantics ratified 2026-06-17 (county-wide aggregate); fiscal-court-only is $0.092/$100 (0.92 mills = 9.2000 cents/$100). CORRECTION 2026-06-29: supersedes the 10×-inflated 16.85-mills seal that misread 16.8500 cents/$100 as mills — Jefferson (1.21) and Fayette (1.653) were converted correctly, these five extended counties were notWhere it goes
Ten service lines.
Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.
Who decides
The County Judge/Executive prepares a proposed budget. The Fiscal Court adopts it by July 1. The court also levies the county tax rate, within limits state law sets. 3 Commissioners and a county judge sit on the court.
Details
KRS 68.260(1) and KRS 68.245(2), Kentucky Revised Statutes (read 2026-10-10)When decisions happen
The County Judge/Executive gives the proposed budget to the Fiscal Court by May 1. The court adopts the budget as of July 1.
How to reach it
Details
KRS 68.060, 68.240(1) and 68.260(1), Kentucky Revised Statutes (read 2026-10-10)Also on this tax bill
A Boone County address pays these governments too. Which cities and school districts apply depends on the address.
On every bill in Boone County
On some bills, depending on the address
Cities: 11
School districts: 2
Sources
Details
Boone County (KY) 2024 property tax — county-wide aggregate $0.1685/$100 AV (1.685 mills), per the KY DOR 2024 Property Tax Rate Book, Table III, Boone County-Wide Total = 16.8500 cents/$100 Real Estate (fiscal court + health + library + extension + other countywide districts). County-layer semantics ratified 2026-06-17 (county-wide aggregate); fiscal-court-only is $0.092/$100 (0.92 mills = 9.2000 cents/$100). CORRECTION 2026-06-29: supersedes the 10×-inflated 16.85-mills seal that misread 16.8500 cents/$100 as mills — Jefferson (1.21) and Fayette (1.653) were converted correctly, these five extended counties were notDetails
KRS 68.260(1) and KRS 68.245(2), Kentucky Revised Statutes (read 2026-10-10)Details
KRS 68.060, 68.240(1) and 68.260(1), Kentucky Revised Statutes (read 2026-10-10)Details
Boone County Commissioners page (read 2026-10-10)To act on what you have read
Who Taxes Me describes. These three tools, made by the same team, are where you can do something about it. Each opens in a new tab.