RESOLUTION NO. _____, SERIES 2026
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A RESOLUTION DETERMINING THAT A PROPOSAL FOR THE ESTABLISHMENT OF A DEDICATED PARK FUND TO FUND PUBLIC PARKS IN JEFFERSON COUNTY, TO BE FINANCED BY THE LEVY OF AN ADDITIONAL TWO AND ONE-QUARTER CENTS ($0.0225) PER ONE HUNDRED DOLLARS ($100) VALUATION ON ALL TAXABLE REAL PROPERTY, SHALL BE SUBMITTED TO THE ELECTORATE OF JEFFERSON COUNTY IN A PUBLIC REFERENDUM AT THE NEXT REGULAR ELECTION PURSUANT TO KRS 97.590 AND KRS 83A.120 WITH THE LANGUAGE OF THE BALLOT QUESTION TO READ AS FOLLOWS: “ARE YOU IN FAVOR OF THE ESTABLISHMENT OF A DEDICATED PUBLIC “PARK FUND” TO PROVIDE FUNDS FOR THE IMPROVEMENT AND DEVELOPMENT OF OUR PUBLIC PARKS, WALKING AND HIKING TRAILS, BIKE PATHS, SWIMMING POOLS, PLAYGROUNDS, RECREATIONAL FACILITIES, AND OTHER PARK AMENITIES FOR CHILDREN, ADULTS, FAMILIES, AND SENIORS, TO BE FINANCED BY THE LEVY OF AN ADDITIONAL TWO AND ONE-QUARTER CENTS ($0.0225) PER ONE HUNDRED DOLLARS ($100) ON ALL TAXABLE REAL PROPERTY, EFFECTIVE JANUARY 1, 2028?”; AND AUTHORIZING TAKING ANY RELATED NECESSARY ACTIONS.
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SPONSORED BY: COUNCIL MEMBER BEN RENO-WEBER
WHEREAS, KRS 97.590 provides that a city or county, including Louisville/Jefferson County Metro Government (“Metro”), may levy taxes not exceeding five cents ($.05) on each one hundred dollars ($100) of all taxable property “for the purpose of purchasing and maintaining public parks within [its] jurisdictional limits” pursuant to a successful voter referendum held in accordance with KRS 83A.120;
WHEREAS, Metro is a consolidated local government organized under KRS Chapter 67C, and pursuant to KRS 67C.123 the tax structure, tax rates, and level of services in effect at the time of consolidation remain in place unless and until changed by action of the Legislative Council of the Louisville/Jefferson County Metro Government (the “Council”);
WHEREAS, a coalition of parks advocates, neighborhood leaders, business leaders and community members has recommended and requested that the Council consider establishing a dedicated funding source to be utilized for improving and developing public parks in Jefferson County through a voter referendum;
WHEREAS, the means to create such a dedicated funding source would be an additional ad valorem tax levy as approved by the voters of Jefferson County pursuant to KRS 97.590 and KRS 83A.120;
WHEREAS, the additional ad valorem tax levy, if approved by the voters of Jefferson County, would not exceed the aggregate limits on ad valorem taxes set forth in the Kentucky Constitution;
WHEREAS, the coalition of parks advocates, neighborhood leaders, business leaders and community members has submitted proposed ballot language and a proposed funding rate to the Council for consideration;
WHEREAS, KRS 83A.120 provides that a public question may be submitted to the voters by a resolution of the Council, which resolution shall set out in full the full text of the proposal and be drafted in such a way that a “Yes” vote signifies approval of the proposal;
WHEREAS, the Council has determined that it is in the public interest to have the electorate of Jefferson County determine whether they are in favor of paying additional ad valorem taxes in order to fund public parks in Jefferson County;
WHEREAS, KRS 83A.120 requires that the resolution be received by the Jefferson County Clerk no later than the second Tuesday in August preceding the regular election at which the question is to appear; and
WHEREAS, if the proposed ballot question is successful, KRS 97.590 requires the creation of a separate and distinct “Park Fund” to hold all funds derived from the levy.
NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATIVE COUNCIL OF THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT (THE “COUNCIL”) AS FOLLOWS:
SECTION I: That the preamble to this Resolution be and hereby is incorporated by reference as if the same had been fully stated herein.
SECTION II: That the Council has determined that a proposal to create a dedicated funding source for funding public parks in Jefferson County is a matter that should be decided by the voters of Jefferson County pursuant to a public referendum as authorized by KRS 97.590 and KRS 83A.120.
SECTION III: That pursuant to KRS 97.590, the appropriate mechanism for funding a public parks program in Jefferson County would be through the establishment of an additional ad valorem tax on all taxable real property in Jefferson County in the amount of two and one-quarter cents ($0.0225) per one hundred dollars ($100) valuation, effective January 1, 2028.
SECTION IV: That it is the intent of the Council that any successful ballot language be interpreted in a manner that provides Metro with the greatest discretion on how the funds are to be expended so long as said expenditures are related to public parks in Louisville/Jefferson County and consistent with the law.
SECTION V: That the following question be submitted to the Jefferson County Clerk for placement on the ballot at the next regular election:
Are you in favor of the establishment of a dedicated public “Park Fund” to provide funds for the improvement and development of our public parks, walking and hiking trails, bike paths, swimming pools, playgrounds, recreational facilities, and other park amenities for children, adults, families, and seniors, to be financed by the levy of an additional two and one-quarter cents ($0.0225) per one hundred dollars ($100) on all taxable real property, effective January 1, 2028?
SECTION VI: That Metro is authorized to take any additional related and necessary actions consistent with the intent of this Resolution, and the Clerk of the Council is directed to deliver a certified copy of this Resolution to the Jefferson County Clerk no later than the second Tuesday in August 2027.
SECTION VII: That in the event the proposed ballot question is successful, the Office of Management and Budget be and hereby is directed to create and designate a separate and distinct “Park Fund” pursuant to KRS 97.590 to hold all funds collected pursuant to the additional tax levy, with such funds dedicated to public park purposes and disbursed only upon appropriation by the Council, in amounts not exceeding the levy apportioned for that fiscal year.
SECTION VIII: This Resolution shall take effect upon its passage and approval or otherwise becoming law.
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_______________________________ Sonya Harward Metro Council Clerk |
_______________________________ Brent Ackerson President of the Council |
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_______________________________ Craig Greenberg Mayor |
_______________________________ Approval Date |
APPROVED AS TO FORM:
Michael J. O’Connell
Jefferson County Attorney
By: ____________________________
R-156-26 Resolution Determining Proposal for Park Funding be Submitted for a Referendum 11-09-26 (lf)