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Boone County

Boone County is a county in Kentucky. It pays for police, public works, health and human services and jails. In 2022, Boone County spent about $128.9M. This is a Census of Governments estimate across all of its funds.

Collected and spent

In 2022, Boone County spent about $128.9M. This is a Census of Governments estimate across all of its funds.

Spent
$128.9M
Fiscal year 2022 · Census of Governments estimate, all funds · spending

Where the money comes from

One tax.

Property tax
$0.1685 per $100 of value
Source · Kentucky Department of Revenue — 2024 Property Tax Rate Book, Boone County. Read on June 29, 2026.
DetailsBoone 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 not

Where it goes

Ten service lines.

Other
$49.9M
Debt service · past obligation
$23.7M
Police
$17.9M
Public works
$11.4M
Health and human services
$9.4M
General government
$8.9M
Corrections
$4.5M
Library
$1.6M
Courts
$0.9M
Parks and recreation
$0.7M

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.

Gary W. Moore
County Judge/Executive, at large
Next election
November 3, 2026
Cathy Flaig
Commissioner, at large
Next election
November 3, 2026
Chet Hand
Commissioner, at large
Next election
November 3, 2026
Jesse Brewer
Commissioner, at large
Next election
November 3, 2026
Source · Kentucky Legislature, KRS 68.260(1) and KRS 68.245(2), Kentucky Revised Statutes. Read on October 10, 2026.
DetailsKRS 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.

Each yearThe fiscal year runs July 1 to June 30.
November 3, 2026Election for 4 seats

How to reach it

Boone County Fiscal Court: 859-334-2100
Phone
Boone County Fiscal Court, 2950 Washington Street, Burlington, KY 41005
Mailing address
Source · Kentucky Legislature, KRS 68.060, 68.240(1) and 68.260(1), Kentucky Revised Statutes. Read on October 10, 2026.
DetailsKRS 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

VeronaNot in Who Taxes Me yet
FlorenceNot in Who Taxes Me yet
BurlingtonNot in Who Taxes Me yet
FrancisvilleNot in Who Taxes Me yet
PetersburgNot in Who Taxes Me yet
Rabbit HashNot in Who Taxes Me yet
HebronNot in Who Taxes Me yet
UnionNot in Who Taxes Me yet
WaltonNot in Who Taxes Me yet
OakbrookNot in Who Taxes Me yet
BelleviewNot in Who Taxes Me yet

School districts: 2

Boone County School DistrictSchool district
Walton-Verona Independent School DistrictNot in Who Taxes Me yet

Sources

Taxes
Kentucky Department of Revenue — 2024 Property Tax Rate Book, Boone County. Read on June 29, 2026.
DetailsBoone 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 not
Who decides
Kentucky Legislature, KRS 68.260(1) and KRS 68.245(2), Kentucky Revised Statutes. Read on October 10, 2026.
DetailsKRS 68.260(1) and KRS 68.245(2), Kentucky Revised Statutes (read 2026-10-10)
When decisions happen
Kentucky Legislature, KRS 68.060, 68.240(1) and 68.260(1), Kentucky Revised Statutes. Read on October 10, 2026.
DetailsKRS 68.060, 68.240(1) and 68.260(1), Kentucky Revised Statutes (read 2026-10-10)
How to reach it
Boone County, Boone County Commissioners page. Read on October 10, 2026.
DetailsBoone 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.