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)

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