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Jefferson County

Jefferson County is a county in Kentucky. It pays for police, public works, health and human services and fire protection. In fiscal year 2024, Jefferson County collected $768.3M in taxes and spent $1,256.1M.

Collected and spent

In fiscal year 2024, Jefferson County collected $768.3M in taxes and spent $1,256.1M.

Collected
$768.3M
Fiscal year 2024 · taxes
Spent
$1,256.1M
Fiscal year 2024

Where the money comes from

Two taxes.

Income tax
1.25%
Property tax
$0.121 per $100 of value
Source · Louisville Metro Revenue Commission — Form OL-3 Instructions, Tax Year 2024, Louisville Metro Government occupational license tax — 1.25% of wages/compensation and net profits. Read on August 20, 2026.
DetailsLouisville Metro Government occupational license tax — 1.25% of wages/compensation and net profits (resident basis), TY2024, per the Louisville Metro Revenue Commission Form OL-3 Instructions Tax Year 2024 (read directly 2026-08-20: resident total 2.2% = 1.25% Metro Government + 0.20% TARC + 0.75% school boards; the TARC and school-board components are tracked separately and not in this line). Non-residents pay 1.45% total
Source · Kentucky Department of Revenue — 2024 Property Tax Rate Book, Jefferson County. Read on June 17, 2026.
DetailsJefferson County (Louisville Metro Government) 2024 property tax — $0.121/$100 AV (1.21 mills), per the KY DOR 2024 Property Tax Rate Book, Table III, Jefferson County-Wide Total. LMG is consolidated, so fiscal-court and county-wide aggregate are identical (1.21). County-layer semantics ratified 2026-06-17 (county-wide aggregate). Modeled 3.69 overstated by ~3x

Where it goes

44 service lines.

Police
$200.3M
Public works · Capital outlay
$114.8M
General government · Office of Management & Budget
$94.4M
Public works · Public Works & Assets
$85.1M
Fire · Louisville Fire
$79.4M
Health and human services · Office of Housing & Community Development
$68.1M
Corrections · Department of Corrections
$60.8M
Parks and recreation · Parks & Recreation
$51.6M
Show all 44 linesShow fewer lines
General government · Facilities and Fleet Management
$47.3M
Debt service · Debt service principal · past obligation
$43.8M
Health and human services · Public Health & Wellness
$42.8M
Health and human services · Office of Resilience and Community Services
$42.0M
General government · Economic Development
$37.7M
Library
$30.3M
General government · Office of Civic Innovation and Technology
$27.2M
Other · Emergency Management/MetroSafe
$26.8M
Debt service · Debt service interest and other charges · past obligation
$26.4M
Parks and recreation · Louisville Zoo
$23.7M
Fire · Emergency Medical Services
$23.6M
Health and human services · Office of Safe and Healthy Neighborhoods
$18.0M
General government · Other Elected Officials
$17.4M
General government · Codes & Regulations
$15.7M
Courts · Jefferson County Attorney
$15.3M
General government · Office of Planning
$13.9M
General government · Metro Council
$7.3M
Other · Air Pollution Control District
$6.0M
General government · Human Resources
$6.0M
Other · Metro Animal Services
$5.7M
General government · Mayor's Office
$5.6M
Corrections · Youth Transitional Services
$3.2M
General government · Office of Philanthropy
$2.8M
General government · Records Compliance
$1.8M
General government · Alcohol Beverage Control
$1.5M
Pensions and retiree benefits · Firefighters' Pension Fund · past obligation
$1.4M
General government · Office of Equity
$1.3M
General government · Human Relations Commission
$1.2M
Pensions and retiree benefits · Policemen's Retirement Fund · past obligation
$1.0M
General government · Office of Inspector General
$0.9M
General government · Internal Audit
$0.9M
Courts · Criminal Justice Commission
$0.9M
Other · Office of Sustainability
$0.7M
Other · Brightside
$0.6M
General government · Metro TV
$0.5M
Health and human services · Group Violence Intervention
$0.3M

Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.

Source · Louisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report. Read on July 29, 2026.
DetailsLouisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report — Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in full dollars

Who decides

Louisville and Jefferson County are one government. The Mayor sends a budget to the Council. The Council votes on it. 26 Council members elected by district, plus a Mayor.

Mayor · 1 seat

Term end not published
Re-check by November 3, 2026

Louisville Metro Council · 26 seats

Tammy Hawkins
Council Member, District 1
Term end not published
Re-check by November 3, 2026
Barbara Shanklin
Council Member, District 2
Term end not published
Re-check by November 3, 2026
Shameka Parrish-Wright
Council Member, District 3
Term end not published
Re-check by November 3, 2026
Ken Herndon
Council Member, District 4
Term end not published
Re-check by November 3, 2026
Donna Purvis
Council Member, District 5
Term end not published
Re-check by November 3, 2026
JP Lyninger
Council Member, District 6
Term end not published
Re-check by November 3, 2026
Paula McCraney
Council Member, District 7
Term end not published
Re-check by November 3, 2026
Ben Reno-Weber
Council Member, District 8
Term end not published
Re-check by November 3, 2026
Andrew Owen
Council Member, District 9
Term end not published
Re-check by November 3, 2026
Josie Raymond
Council Member, District 10
Term end not published
Re-check by November 3, 2026
Source · Kentucky Legislature (Legislative Research Commission) and Louisville Metro Government, KRS 67C.103(1) and Louisville Metro approved budget page. Read on October 10, 2026.
DetailsKRS 67C.103(1) and Louisville Metro approved budget page (read 2026-10-10)

When decisions happen

The Mayor sends the Council a proposed budget before the year starts.

Each yearThe budget year runs July 1 to June 30.
Next electionThe next general election is November 3, 2026.
Races for Mayor and Council are nonpartisan.

How to reach it

Source · Louisville Metro Government, Approved Budgets by Fiscal Year, Louisville Metro. Read on October 10, 2026.
DetailsApproved Budgets by Fiscal Year, Louisville Metro (read 2026-10-10)

Also on this tax bill

A Jefferson County address pays these governments too. Which cities and school districts apply depends on the address.

On every bill in Jefferson County

On some bills, depending on the address

Cities: 10

Louisville/Jefferson County metro government (balance)Not in Who Taxes Me yet
LouisvilleNot in Who Taxes Me yet
JeffersontownCity
MiddletownNot in Who Taxes Me yet
ShivelyNot in Who Taxes Me yet
St. MatthewsNot in Who Taxes Me yet
ProspectNot in Who Taxes Me yet
LyndonNot in Who Taxes Me yet
AnchorageNot in Who Taxes Me yet
Indian HillsNot in Who Taxes Me yet

School districts: 2

Anchorage Independent School DistrictNot in Who Taxes Me yet
Jefferson County School District in Anchorage ISDNot in Who Taxes Me yet

Sources

Collected
Louisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report. Read on July 29, 2026.
DetailsLouisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report — Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in full dollars
Spent
Louisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report. Read on July 29, 2026.
DetailsLouisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report — Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in full dollars
Taxes
Louisville Metro Revenue Commission — Form OL-3 Instructions, Tax Year 2024, Louisville Metro Government occupational license tax — 1.25% of wages/compensation and net profits. Read on August 20, 2026.
DetailsLouisville Metro Government occupational license tax — 1.25% of wages/compensation and net profits (resident basis), TY2024, per the Louisville Metro Revenue Commission Form OL-3 Instructions Tax Year 2024 (read directly 2026-08-20: resident total 2.2% = 1.25% Metro Government + 0.20% TARC + 0.75% school boards; the TARC and school-board components are tracked separately and not in this line). Non-residents pay 1.45% total
Taxes
Kentucky Department of Revenue — 2024 Property Tax Rate Book, Jefferson County. Read on June 17, 2026.
DetailsJefferson County (Louisville Metro Government) 2024 property tax — $0.121/$100 AV (1.21 mills), per the KY DOR 2024 Property Tax Rate Book, Table III, Jefferson County-Wide Total. LMG is consolidated, so fiscal-court and county-wide aggregate are identical (1.21). County-layer semantics ratified 2026-06-17 (county-wide aggregate). Modeled 3.69 overstated by ~3x
Who decides
Kentucky Legislature (Legislative Research Commission) and Louisville Metro Government, KRS 67C.103(1) and Louisville Metro approved budget page. Read on October 10, 2026.
DetailsKRS 67C.103(1) and Louisville Metro approved budget page (read 2026-10-10)
When decisions happen
Louisville Metro Government, Approved Budgets by Fiscal Year, Louisville Metro. Read on October 10, 2026.
DetailsApproved Budgets by Fiscal Year, Louisville Metro (read 2026-10-10)
How to reach it
Louisville Metro Government, Metro Council Clerk page. Read on October 10, 2026.
DetailsMetro Council Clerk page (read 2026-10-10)
What it does
Louisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report. Read on July 29, 2026.
DetailsLouisville/Jefferson County Metro Government FY2024 Annual Comprehensive Financial Report — Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in full dollars

To act on what you have read

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