KY HB405

Local boards of education must obtain a favorable board vote and publish meeting notice for at least two consecutive weeks on their website before levying new school taxes or increasing existing school tax rates

Public notice requirements for proposed tax levies or increases are expanded to include: explanation of the tax, current and proposed rates with revenue figures, justification for the levy, and public hearing details

Counties with 300,000 or more inhabitants may increase the school tax rate above the standard 0.5% maximum by an additional 0.25%, subject to fiscal court approval

Fiscal courts must vote on proposed rate increases in large counties; approval triggers implementation while rejection preserves the existing rate

Qualified voters may challenge license fee impositions through petition requiring signatures from at least 10% of voters from the last presidential election, with validated petitions triggering a public referendum