Ballot language to appear on general election ballots for Logan County Nickel Tax proposal

LOGAN COUNTY, Ky. – The Logan County Board of Education has approved the language that will appear on general election ballots for a proposed Nickel Tax in the county, according to a release Monday.

The following language was presented before the board of education during a special called meeting on Aug. 3, according to a release:

“To provide adequate funding for safe, up-to-date school buildings that meet state standards, are you for or against the Logan County Board of Education levying a tax of five and nine-tenths cents ($0.059) on each one hundred dollars ($100.00) of the assessed value of real and personal property?”

That proposal will be considered by voters in November during the general election.

According to a release by Logan County Schools, “Kentucky law places the responsibility on the local board of education to submit the question to voters and requires the ballot language to ask whether voters are for or against the proposed levy.”

“The Board’s goal is to approve language that meets legal requirements, accurately describes the proposed levy and is easy for voters to understand. Approving the ballot language does not decide the outcome of the question. It allows Logan County voters to review the information and make that decision during the general election,” the release states.

The ballot language passed today will be delivered to the Logan County Clerk’s Office on Monday, according to the school district.

What is a Nickel Tax? 

According to school officials, “Based on property-assessment data from the Logan County Property Valuation Administrator’s Office, an estimated 56% of Logan County homeowners would pay less than an additional $1 per week under the proposed levy.”

Logan County Schools says it currently has one of the “lower school property-tax rates in Kentucky.” Among 171 public school districts in the Commonwealth, Logan County Schools says it ranks at about 150th.

If voters approve this additional 5.9-cent levy, the district says it would rank at approximately 130th.

Without this additional revenue to replace aging facilities and support the needs from growing enrollment, particularly in Auburn, the district says it will face a difficult process of countywide redistricting.

That process is expected to impact students and families at every K-8 school in Logan County, the district says.

Superintendent Dr. Dan Costellow stated, “One difficult reality we need to share openly is that, without the funding to replace and add to aging facilities, continued enrollment growth will eventually require the district to consider countywide redistricting. Based on current enrollment trends and the limited space in our K-8 schools, we expect redistricting would become necessary within the next several years. We understand how concerning the possibility of changing schools can be for students and families, which is why we believe it is important to be transparent about this issue now.”

The district plans to hold public forums at each school in September. Dates and additional details will be announced in the coming weeks.

“Our responsibility is to give the people of Logan County clear, accurate information and trust them to make their own decision. We want voters to understand what this proposal would cost, what funding it could provide, and what the decision could mean for our students, families, and schools,” Costellow stated.

Courtesy of Logan County Schools.

How could a Nickel Tax impact Logan County Schools? 

The release states the following:

“This election represents an important opportunity for Logan County Schools to qualify for state equalization funding connected to the levy. Under provisions included in Kentucky’s 2026 state budget (HB500), districts that first levy a tax rate subject to recall after January 1, 2026, will not qualify for this equalization funding in future budget periods. Because the Logan County Board of Education originally approved this levy in June 2025, the district expects to qualify for equalization funding if voters approve the measure. This means the decision could affect not only the amount collected locally, but also whether Logan County receives additional state funding to help address its facility needs.”

According to financial estimates prepared by Baird Financial, the levy would generate approximately $1.15 million in additional local revenue each year, the release says. If the ballot measure passes, the district says it would also qualify for approximately $950,000 in annual state equalization funding.

Together, the local and state funding would provide approximately $2.1 million per year for school facility projects, according to Logan County Schools. If the measure does not pass, the district says it would not receive the additional local revenue or the related state equalization funding.

According to Logan County Schools, facility needs across its district for 2026-30 include the following, totaling around $61.35 million:

• Adairville School — $4,629,563
• Auburn School — $32,949,496
• Chandlers School — $1,825,296
• Lewisburg School — $5,867,474
• Olmstead School — $6,277,552
• Logan County High School — $7,063,912
• Other districtwide needs — $2,733,333
• Total identified district need — $61,346,627

Costellow stated, “There is also urgency because construction costs continue to rise, and this election could determine whether Logan County receives additional state funding to support these projects. We are grateful for the strong support this community has always shown our students and schools. Over the coming months, we will continue sharing the facts, answering questions honestly, and holding public forums throughout the district so voters can make an informed decision.”