• A 6.3 cent increase per $100 of PVA property value (does not include motor vehicle)
  • First billed in the fall of 2026

• Example: $63 per year on a $100,000 property

• PVA (Property Valuation Administrator) assessed value is not market value – farmland and timberland are taxed at a fraction of their true worth, here are the current values that land is taxed at:
  • Crop Land → $505/acre
  • Pasture Land → $269/acre
  • Timber Land → $150/acre

• Every surrounding school district collects far more revenue from local taxes than Butler County per student.

• Butler County funds $1,400 less per student than surrounding counties on average.
  • Taxpayers provide the following amount of funding per students:
    • Butler County – $2,009.84
    • Edmonson County – $3,256.39
    • Grayson County – $3,645.21
    • Logan County – $3,190.24
    • Muhlenberg County – $2,627.92
    • Ohio County – $2,395.25
    • Russellville – $3,756.11
    • Warren County – $5,251.60

• 2024-25 tax rate: 41.6¢ per $100
  • 2024–25 KY Average: 64.4¢
  • 2024-25  KY Median: 62.6¢

• Butler County currently has the 6th lowest Property tax out of 171 Kentucky Districts

• Butler County’s Effective tax rate would be bottom 3 in KY when taking into account Tangible, Occupational and Motor Vehicle Tax

• Even after the Nickel increase, Butler County would still:
  • Be in the bottom 15% of KY districts
  • Have a lower rate than all surrounding counties

Neighboring Districts that Already Passed a Nickel:
Edmonson (has passed 2), Grayson, Logan (has passed 2), Hancock, Owensboro Independent, Bowling Green Independent (has passed 2), Simpson, Franklin, Hart, Allen (has passed 2), Daviess (has passed 2), Breckenridge, Russellville Independent, Adair, Warren County (has passed 2 and an Occupational Tax)

• Property insurance costs Butler County Schools $326,067 annually that is up $150,000 since 2020
  • Deductible has increased from $10,000 total → $100,000 per school

• 38% of our school bus fleet is over 15 years old
  • New buses now cost over $150,000 each

• Aging facilities and ever increasing repair and replacement costs

• Major federal budget cuts ahead → less outside support 
  • In 2025-26 $70,000 cut to Title V Funding for Butler County Schools
  • Proposed 15% cut in 2026-27 for Title 1, Title II and Title III – $125,000 for Butler County Schools

• Once equalized by the state, for every $1 Butler County raises, the state sends back $1.95

• This means:

  • $400,000 generated locally

  • $780,000 of our own tax dollars returned to Butler County (instead of going to other counties once the general assembly equalizes)

How are Kentucky Schools Funded?

• In 1989 the Kentucky Supreme Court declared Kentucky's entire public school system unconstitutional because it failed to provide all students with an adequate and equitable education. The court's decision mandated the creation of a new system by the General Assembly, leading to the passage of the Kentucky Education Reform Act (KERA) in 1990.

• In 1990 KERA started funding school systems with the SEEK model to address the funding disparities between property poor and rich districts.  The SEEK model has not kept up with inflation over the years and schools districts are having to rely more on local funding through property taxes.

• Per Pupal SEEK funding through the years – Adjusted for Inflation:
  • 1990 – $2,305 per student ($5,845 Inflation Adjusted, U.S. Bureau of Labor Statistics) 
  • 2008 – $3,822 per student ($5,849 Inflation Adjusted U.S. Bureau of Labor Statistics)
  • 2025 – $4,326 per student 

• Butler County Students are being funded $1,500 per student less than they were 35 years ago adjusted for inflation

• For Butler County Schools that is the equivalent of a budget cut of over 3 Million dollars per year

• Without new funding, maintaining current facilities, safety, and programs will become unsustainable

• What can we expect without an increase to local funding?
  • Class size will increase as staffing levels will have to be reduced
  • Some programs will be discontinued or the financial contribution requested from families will be increased
  • Buildings and Grounds will not be be maintained at the levels accustomed to

• This investment ensures that our schools remain safe, strong, and competitive for the students of Butler County

In Summary

• Small increase in local tax

• Nearly triple return from the state once equalized

• Keeps Butler County competitive while still among the lowest-taxed districts in KY

District Wide

Needs:

Security upgrades (panic buttons, intercom systems)

Funding for School Resource Officers

Maintain Competitve Salaries for Staff

Transportation

Needs:

Bus purchase rotation every 15-18 years

Butler County High School (Built 1991 – 35 years)

Renovations Completed:

HVAC & windows (2022–2025) – $6,000,000

Needs:

Fire Safety alarm renovation – $500,000

Boilers, pumps, air handlers replacement – $1,000,000

Water heaters replacement – $750,000

Interior & exterior doors replacement – $200,000

Roofing leaks – new coating and spot fixes

Interior renovations

Parking lot lighting replacement

Football field, lights, press box replacement (not updated since 1993–94)

Baseball & Softball field lighting replacement

Butler County Middle School (Last Renovation 1997 – 29 years)

Needs:

HVAC replacement – $3,000,000

Fire Safety complete renovation – $300,000

Complete window replacement – $750,000

Add awning (back pickup area)

Interior & exterior door replacement

Interior renovations

Repave parking lot

Plumbing renovation – removal of black pipe system & drains

Roofing maintenance & leak repair

Gym floor complete sanding & refinish (roof leaks)

Morgantown Elementary School (Last Renovation 2008 – 18 years)

Renovations Completed:

HVAC replaced (2025) – $2,150,000

Needs:

Roof re-coat & leak maintenance on new section

Windows & doors replacement (old section)

Kitchen expansion – inadequate for enrollment

Plumbing renovation (black pipe system in old section)

Add awning (back pickup area)

Interior renovations

Repave old section & patch new section parking lot

FRC Room – major plumbing renovation (failure/leakage)

Gym floor complete sanding & refinish

North Butler Elementary School (Built 2004 – 22 years)

Needs:

Future: Mechanical & roofing aging – renovation/replacement needed

Repave parking lot (well collapse, heavy traffic)

31 air handlers replacement – $500,000

Add wells to geothermal loop (well failure)

Add parking & separate parent entrance (safety off Hwy 70)

Add awnings (front & back for pickup/drop-off)

Interior renovations

Add storage building

Replace failed parking lot lighting

Youth sports field - lighting, fencing

Add preschool playground

Gym floor complete sanding and refinish

Butler County Early Childhood Center

Needs:

Security Cameras

Butler County Area Technology Center

Needs:

Roof Replacement

HVAC Replacement

Security Fencing

Parking Lot Repaving and Repairs