The Bell County Fiscal Court voted unanimously to keep its 2024 tax rates the same as last year: 13.2 cents per $100 of assessed value for real property and 14.9 cents per $100 for personal property at Tuesday’s regular meeting.

The rate for forest fire protection was set at two cents ($0.02) per acre per KRS 149.540 and the rate for motor vehicle and watercraft remained at 14.9 cents per $100 of assessed value.

“Ours stays the same so there is no tax increase on your county real property or personal property tax,” Judge-Executive Albey Brock said.

Magistrate Eddie Saylor asked if the court could look at lowering the tax rate at some point in the future, especially for real property.

Brock said would be in agreement with that.

“We contemplated that but things are so volatile right now keeping the rates the same seemed to be the most fiscally prudent thing to do,” he said.
Brock opened the meeting with a moment of silence in recognition of the passing of former Bell County Sheriff Harold Harbin and former Bell County Judge-Executive Jennifer Jones.

“I think it would be prudent that we take a moment of silence to recognize the loss of two persons who served this court honorably. Judge Jennifer Jones and Sheriff Harold Harbin both were great in their capacities,” he said. “I know their families are hurting. They were both good friends of mine and I know many in this room consider both of them as friends as well. I just think it would be prudent to take a moment to honor them and be prayerful for their families while they deal with their loss.”

Saylor asked if it would be possible to do something to honor each of Jones and Harbin for their service to the county in the minutes of the meeting.

Brock asked County Attorney Chris Douglas to draft a resolution in honor of each of them for the court to approve at next month’s meeting.

Saylor shared that Jones played a big role in his signing a basketball scholarship to then Cumberland College.

“She came to old Bell County High School and picked me up at about 10 in the morning. She picked up John Renfro, who was the basketball coach and athletic director at Cumberland College. We went out to the old Howard’s Drive-In and I signed my scholarship sitting in that parking lot eating a Howard’s hamburger,” he said. “Jennifer Jones is the one who caused that to happen. She was just a special person.”

Saylor then asked about any updates on Boone’s Ridge or Flash Steel.

Brock said there was one change order for the Flash Steel. The foundation had to be modified to accommodate an electrical component.

“They realized they were going to have to do about $20,000 more in concrete work to hold the equipment. But other than that they’re moving along,” he said.

In a separate matter, Magistrate Joe Hammontree asked if an ordinance could be written to prevent China or any other foreign adversary from buying land in Bell County.

“No foreign adversary should ever be allowed to buy land in our state or our county. China recently bought some land in Knox County, and that concerns me,” he said. “I found out our legislators have been sitting on a bill for two years that would stop any foreign adversary from buying land in the state. I just wanted to see if we could come up with an ordinance that would stop that from happening in Bell County.”

Brock said he was not in favor of China being able to purchase land anywhere in the United States but didn’t think the county could pass an ordinance that supersedes state law.

“You’re exactly right, Kentucky Revised Statutes would trump anything that we did,” County Attorney Chris Douglas said. “If the state brings a bill like that we could definitely look at it harder.”

He said the big issue is that real estate purchases are usually done through an LLC that is licensed in the state.

“I get what you’re saying, but it’s going to take something bigger than what we can do.”

Hammontree also asked if the county could pass an ordinance regulating solar farms. He said other counties had ordinances in place that require land owners within so many miles of a planned solar farms to sign off on a waiver before those farms are allowed to move in.

“We don’t know the harmful effects that can do to wildlife or humans long-term. The panels contain cadmium and lead, which will eventually make it into our streams if they are damaged,” he said. “The state has something on that and other counties have passed an ordinance. That’s something I would like us to look into.”

Brock directed Douglas to research the matter and see if such an ordinance could be drafted.

The court also recorded the rates set by the other taxing districts within the county.

“This fiscal court only sets one tax rate and that’s our own. For all the rest of them all we do is announce them publicly and record them in our minutes so the sheriff and the PVA and the clerk can go about the business of legally putting our tax bills together,” Brock said. “We have no influence over these other agencies. . . the only thing not passing their tax rates would do is foul up our own tax bills.”

The Bell County Health Department tax rates were recorded at 0.055 cents per $100 of assessed value for both real and personal property, the same rate as last year.

The Bell County Garbage and Refuse Disposal District tax rate was recorded at 3.8 cents per $100.00 of assessed value, a 0.1 cent decrease from last year.

The Bell County Extension Board tax rates were recorded at 4.9 cents per $100 for real property, 5.67 cents per $100 for personal property, and 5.0 cents per $100 for motor vehicles. The real property tax rate is 0.1 cent decrease from last year while the personal property rate is up 0.5 cents per $100.

The Bell County Public Library tax rates were recorded at 8.6 cents per $100 for real property and 8.95 cents per $100 for personal property, a 0.2 cent reduction for real property and the same rate as last year for personal property.

The Bell County Board of Education tax rates were recorded at 68.7 cents per $1000 for real property and 69.3 cents per $100.00 for personal property, a decrease of 0.50 cents on real property and an increase of 0.1 cents for personal property.

The Middlesboro Independent Schools tax rates were recorded at 50.30 cents per $100 for real property and 51.50 cents per $100.00 for personal property, an increase of 0.30 cents for real property and 1.2 cents per $100 on personal property.

The Pineville Independent Schools tax rates were recorded at 74.4 cents per $100 of assessed value for real property and 77.0 cents per $100 for personal property, a decrease of 2.6 cents on real property with personal property remaining the same.

The City of Pineville tax rate was recorded at 26.7 cents per $100 of assessed value for both real and personal property, a decrease of 1.6 cents on real property and an increase of 0.40 cents on personal property.

The City of Middlesboro tax rates were recorded at 6.90 cents per $100.00 of assessed value for real property and 23.20 cents per $100.00 for personal property, the same rates as last year.

In other business, the court:

— Approved a resolution authorizing the filing of a Kentucky Local Government Economic Development Fund House Bill 6 Project Proposal/Grant application for up to $1,000,000.00 in Local Government Economic Development single county funds with the Department For Local Government; authorizing and directing the Bell County Judge/Executive to execute any documents which are deemed necessary by DLG to carry out this project; and authorizing the Judge/Executive to act as the authorized correspondent for this project. This is the paperwork necessary for the county to access Coal Severance Tax funds.

— Appointed Joann Philpot to the Bell County Public Library District Board of Trustees to fill vacancy (term to expire February 28, 2025).

— Hired CJ Southerland as full-time worker at the Bell County Road Department at $13.00 per hour effective September 12.

— Hired Mikel Baker, Erica Brock, Justin Freeman, Scott Lee, and James Partin as part-time deputy jailers at $9.00 per hour effective September 12.

— Changed Janet Rice from part-time deputy jailer to full-time deputy jailer effective September 12.

— Approved payment to Jones Excavating for the amount of $42,029.98 for Campbell Branch Road FEMA project.

— Approve payment to Willis Paving for the amount of $131,450.00 for blacktopping of various county roads (to be paid when funds are received).

— Approved payment to Debbie Gambrel, Bell County Clerk for the amount of $4,004.08 due to overpayment of 2023 Excess Fees to the Fiscal Court. These funds will be distributed to the taxing districts due to delinquent tax underpayment for July 2023.

— Accepted checks in the amount of $28,474.78 from Sheriff Mitch Williams and in the amount of $32,096.33 from County Clerk Debbie Gambrel.