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File #: 0770-25    Version: 1 Name: Walk on - Health Dept. Ad Valorem
Type: Ordinance Status: First Reading
File created: 8/13/2025 In control: Urban County Council
On agenda: 8/14/2025 Final action:
Enactment date: Enactment #:
Title: An Ordinance adopting the request of the Lexington-Fayette County Health Dept. under KRS 212.755 and levying a special ad valorem public health tax for the Fiscal Year July 1, 2025 through June 30, 2026, on the assessed value of all taxable real and personal property within the taxing jurisdiction of the Lexington-Fayette Urban County Government, including real and personal property of public service companies, noncommercial aircraft, noncommercial watercraft, and inventory in transit, and excluding insurance capital, tobacco in storage, and agricultural products in storage, at the rate of $.0243 on each $100.00 of assessed value as of the January 1, 2025 assessment date; and levying a special ad valorem public health tax at the rate of $.0243 on each $100.00 of assessed value on all motor vehicles and watercraft within the taxing jurisdiction of the Lexington-Fayette Urban County Government, as of the January 1, 2026 assessment date. [Council Office, Hall]
Attachments: 1. ORD 0770-25 - FY 2026 Health Department Ad Valorem Ordinance 4907-3910-6142 v.2.pdf
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An Ordinance adopting the request of the Lexington-Fayette County Health Dept. under KRS 212.755 and levying a special ad valorem public health tax for the Fiscal Year July 1, 2025 through June 30, 2026, on the assessed value of all taxable real and personal property within the taxing jurisdiction of the Lexington-Fayette Urban County Government, including real and personal property of public service companies, noncommercial aircraft, noncommercial watercraft, and inventory in transit, and excluding insurance capital, tobacco in storage, and agricultural products in storage, at the rate of $.0243 on each $100.00 of assessed value as of the January 1, 2025 assessment date; and levying a special ad valorem public health tax at the rate of $.0243 on each $100.00 of assessed value on all motor vehicles and watercraft within the taxing jurisdiction of the Lexington-Fayette Urban County Government, as of the January 1, 2026 assessment date. [Council Office, Hall]
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WHEREAS, pursuant to KRS 212.755, the Board of the Lexington-Fayette County Health Department (the "Board") is required to submit its request to the Lexington-Fayette Urban County Government for the imposition of a special ad valorem public health tax in an amount it deems sufficient; and
WHEREAS, the Board has submitted the above-request pursuant to the August 11, 2025, Resolution, a copy of which is attached hereto as Exhibit "A" and incorporated herein as if fully stated; and
WHEREAS, the Lexington-Fayette Urban County Government May choose to include in its next ad valorem tax levy the special ad valorem public health tax request in the amount requested in the above-Resolution; and
WHEREAS, the Urban County Council wishes to adopt and levy the special ad valorem public health tax as requested by the Board.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT:
Section 1 - That the above recitals are incorporated herein as if fully stated.
Section 2 - ...

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