KY Coal Facts - Coal Taxes Returned

Coal Taxes Returned

Coal Severance Taxes Returned to Counties, FY 1992-2005


Fiscal Year	Local Government Economic Assistance Fund (LGEAF)*		Local Government Economic Development Fund (LGEDF)**		Total Percent Returned

1991-92	$ 22,120,783	12%	$ 0	--	12%
1992-93	21,559,445	12%	5,389,862	3%	15%
1993-94	21,537,099	12%	10,768,550	6%	18%
1994-95	21,359,598	12%	15,218,716	9%	21%
1995-96	19,805,628	12%	20,383,293	13%	25%
1996-97	19,574,470	12%	24,806,340	16%	28%
1997-98	18,674,360	13%	24,260,750	18%	31%
1998-99	18,615,839	14%	25,627,772	21%	35%
1999-00	17,373,579	14%	27,081,883	24%	38%
2000-01	15,279,384	13%	29,105,903	27%	40%
2001-02	19,387,021	14%	37,017,575	30%	44%
2002-03	17,348,797	14.5%	35,041,129	32.5%	47%
2003-04	17,610,654	15%	38,215,684	35%	50%
2004-05	22,874,326	15%	38,183,105	35%	50%

NOTE: Established by the General Assembly; however, this column only includes fiscal years 1992 through 2005 and includes coal severance taxes only. *NOTE: Does not include interest.

Coal Taxes Returned to Coal Producing Counties

PRODUCING COUNTIES	LGEAF* (FY 05)	LGEDF** (FY 05)	Unmined Minerals Tax (FY 04)
PRODUCING COUNTIES	LGEAF* (FY 05)	LGEDF** (FY 05)	County Estimate**** Average 84.5%	Total Tax Billed

EASTERN KY
Bell	$ 392,729	$ 751,499	$ 140,582	$ 166,983
Boyd	0	138,440	2,586	2,980
Breathitt	323,517	563,193	179,823	214,166
Carter	41,958	103,373	338	412
Clay	240,069	224,501	14,845	17,820
Elliott	30,951	136,741	281	331
Floyd	721,284	854,813	636,631	725,754
Greenup	0	98,961	0	0
Harlan	1,898,338	2,058,439	1,324,933	1,539,377
Jackson	150,751	51,920	189	221
Johnson	374,876	305,648	9,960	11,946
Knott	1,576,961	2,451,154	814,379	985,557
Knox	263,760	271,748	19,225	22,913
Laurel	306,172	106,154	1,604	1,984
Lawrence	657,733	364,376	47,672	56,366
Lee	58,506	285,718	0	0
Leslie	771,507	1,818,825	640,334	742,484
Letcher	1,591,956	1,919,066	945,169	1,100,892
McCreary	0	121,913	16,105	18,753
Magoffin	265,592	450,441	62,233	70,664
Martin	744,102	1,917,497	457,015	535,133
Menifee	58,267	71,023	0	0
Morgan	189,308	169,957	0	0
Owsley	84,161	243,953	0	0
Perry	1,622,109	1,708,007	1,072,225	1,280,149
Pike	4,707,846	4,503,497	1,925,380	2,250,524
Pulaski	0	0	9	11
Rockcastle	0	0	132	162
Whitley	234,913	145,565	414	501

EKY Total	$ 17,307,366	$ 21,836,422	$ 8,312,064	$ 9,746,083

WESTERN KY
Butler	0	57,696	0	0
Christian	0	70,147	0	0
Crittenden	26,086	53,229	0	0
Daviess	0	64,740	461	531
Hancock	97,867	74,394	1,638	1,939
Henderson	428,650	293,995	129,601	155,882
Hopkins	1,042,044	937,482	170,017	199,102
McLean	0	158,073	3,053	3,693
Muhlenberg	657,317	632,850	139,374	165,316
Ohio	242,808	171,352	38,275	46,759
Union	457,518	932,109	115,188	137,749
Webster	316,817	1,076,900	118,516	136,430

WKY Total	$ 3,269,107	$ 4,522,967	$ 716,123	$ 847,401

Multi-County*** State Total	$ 20,576,473	$ 13,179,694 $ 39,539,083	$ 9,028,187	$ 10,593,484

* County and municipal totals for FY 2004-05. Thirty-two (32) coal producing counties and ninety-five (95) cities.
** Includes interest and taxes collected.
*** Counties may jointly apply for multi-county LGEDF Funds. State Allocation Total is only partially authorized.
**** Revenue generated from the Unmined Minerals Tax for some coal counties was unavailable at the time of this online version. The ad valorem tax rates on real property vary greatly from county to county. The Department of Revenue estimates the counties receive 84.5%, with the remainder being the state share. Not all billable taxes are collected. Columns do not add due to individual rounding.

FY 2004-2005 Impacted Counties
The table above does not include non-producing counties impacted by coal transportation, referred to as "Impacted Counties." These 43 counties and the cities within them received $2,297,853 in coal severance taxes during FY05.

http://revenue.state.ky.us