• A 6.3 cent increase per $100 of PVA property value (does not include motor vehicle)
  • First billed in the fall of 2026 for the 2027 year

• 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

• 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!)

• 2026 tax rate (with the nickel increase): 48.4¢ 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 Effective tax rate would be bottom 3 in KY when taking into account Tangible, Occupational and Motor Vehicle Tax
  • Lowest 6 Districts 2024-2025 Rates:

                           171 of 171    McCreary County     .350 Real Property     .375 Tangible     .467 Motor Vehicle

                           170 of 171    Wolfe County            .389 Real Property     .389 Tangible     .459 Motor Vehicle

                           169 of 171    Cumberland County  .394 Real Property     .389 Tangible     .530 Motor Vehicle    .005 Occupational

                           168 of 171    Whitley County         .399 Real Property     .399 Tangible      .552 Motor Vehicle

                           167 of 171    Christen County        .410 Real Property     .421 Tangible     .566 Motor Vehicle

                           166 of 171    Butler County            .416 Real Property     .416 Tangible     .459 Motor Vehicle

• 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 

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

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