- Boone County Fiscal Court approved the first reading of its proposed 2026-2027 fiscal year budget on May 27.
- County officials say the budget projects $83 million in General Fund revenue without raising taxes.
- Public safety staffing and infrastructure investments are driving a 3.1% increase in General Fund expenditures.
Boone County has advanced its budget ordinance for the 2026-2027 Fiscal Year.
On Tuesday, the Boone County Fiscal Court conducted a first reading of an ordinance to approve its proposed budget for the 2026-2027 Fiscal Year on May 26. A second reading is scheduled to take place at the next fiscal court meeting on June 9. The current fiscal year, 2025-2026, ends on June 30.
Boone County Administrator Matthew Webster first presented the budget proposal during a meeting on Tuesday, April 28.
Throughout the process, Boone County residents had the opportunity to provide input on the budget either online or in person at the Boone County Administration Building. The fiscal court held a public hearing before conducting any regular business at the May 27 meeting to accept any last-minute comments.
“We have had this open and available for public comment, both on the internet and directly,” Webster said. “Tonight, that did close with the closing of the public hearing.
“It’s been out since our caucus meeting on April the 28th.”
Webster said that Boone County submitted the proposed budget to the Kentucky Department of Local Government for consideration on May 27. Once the agency receives the budget, it, in conjunction with the State Local Finance Officer, conducts a formal review to ensure the draft budget complies with state laws, minimum accounting requirements, and uniform classification guidelines. If the reviewer identifies any discrepancies or inconsistencies, they will recommend changes or corrections to the county.
Webster also clarified that once Boone County submits the draft budget to KLC, additional public comments cannot reasonably be taken into account.
Deputy Boone County Administrator Matt Dowling noted that community participation statistics mirrored those in years past. Boone County Communications Director Elaine Zeinner was in charge of budgetary outreach efforts.
“We had approximately 418 views, which weighted to seven participants of the two questions, with eight total comments,” Dowling said. “This data is consistent with past engagement sessions, not including transportation projects. Those typically run significantly higher.”
An overview of the proposed budget shows that Boone County’s General Fund revenues are projected to increase to $83 million, a 2.3% rise, which county staff attributes to moderate payroll tax growth. At the presentation meeting, Webster said the budget was calculated without raising or introducing taxes.
Payroll taxes are the largest source of General Fund revenue for Boone County, followed by property taxes.
General Fund expenses will also increase by 3.1% from the current fiscal year to $65.8 million. Expenditure growth is attributed to increased investment in public safety staff and infrastructure.
