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The Harlan County School Board held a special called meeting recently to discuss items including the district’s tax rates for real property and motor vehicles and watercraft.

Board Chairman Gary Farmer called the meeting to order and asked Superintendent Brent Roark to update the board regarding the district’s tax rates.

Roark noted property assessments in Harlan County had been dropping for years before changing course.

“We saw that kind of turn around last year,” Roark said. “This year, overall assessments went up $23 million. When assessments go up…the compensating rate typically goes down. That’s what happened this year.”

Roark recommended the Board leave the property tax rate at 54.8 cents per $100 of assessed value and leave the vehicle and watercraft tax rate at 46.4 cents per $100 of assessed value.

“When assessments go up, it makes life a lot easier for all of us,” Roark said. “I would normally recommend you take the compensating rate – I always have – but in this case, I’m saying to leave it where it’s at. Let it ride. We’re in good shape.”

Farmer asked for a motion to set the 2024 tax rate for real property at 54.8 cents per $100 of assessed value. The motion was made, seconded, and passed with no opposition.

Farmer then asked for a motion to set the 2024 tax rate for motor vehicles and watercraft at 46.4 cents per $100 of assessed value. The motion was made, seconded, and passed unanimously.

In other board activity:

• The board voted to replace interactive boards to replace Smart Boards;
• The board approved an emergency certification for a teacher to teach 10th through 12th grade math;
• The board approved an application for early kindergarten entry for one additional student provided the child passes the entrance assessment;
• A bid for paint for the district’s kitchens was approved;
• The board rejected a bid for work on the district’s kitchen floors;
• The purchase of a vehicle for the district’s food services department was approved;
• The board approved advertising for bids for new serving lines for all schools;
• The board approved advertising for bids for non-caffeinated beverages;
• A memorandum of understanding with the Harlan County Sheriff’s Office was approved.