The Bell County Fiscal Court addressed county tax rates during a meeting on Tuesday, with most rates remaining unchanged.

Bell County Judge-Executive Albey Brock explained certain tax rates are not set by the county, but by other entities such as school boards.

“I make this comment every year,” Brock said. “We don’t set these tax rates for these other groups, it’s our function to record them so they can be put on the tax bill, printed, and collected. The sheriff’s office collects the tax bill for all of these entities. The sheriff’s office gets a small fee for doing so.”

Brock pointed out the fiscal court agreed to leave the county tax rates the court sets unchanged.

“There is no increase over the taxes that this body (Bell County Fiscal Court) has control over,” Brock said. “We have not increased your taxes. They are staying exactly the same.”

The court approved the 2021 tax rate for real property at 13.2 cents per $100 of assessed value. The 2021 tax rate for personal property was set at 14.9 cents per $100 of assessed value. 

The 2021 tax rate for forest fire protection was set at 2 cents per acre. Brock explained this rate is set by the state per KRS 149.540.

In other court activity

• The court recorded the 2021 tax rate set by the Bell County Health Department for real property at 5.5 cents per $100 of assessed value and personal property at 5.50 cents per $100 of assessed value. The rates were unchanged;

• The court recorded the 2021 tax rates set by the Bell County Garbage and Refuse Disposal District at 3.8 cents per $100 of assessed value. The rates were unchanged;

• The court recorded the 2021 tax rates set by the Bell County Extension Board for real property at 5 cents per $100 of assessed value, personal property at 5 cents per $100 of assessed value and motor vehicle at 5 cents per $100 of assessed value. This reflects an increase of .065 cents;

• The court recorded the 2021 tax rates set by the Bell County Board of Education for real property at 70.50 cents per $100 of assessed value and personal property at 70.5 cents per $100 of assessed value. This reflects an increase of .1 cents; 

• The court recorded the 2021 tax rates set by the Middlesboro Independent Schools for real property at 51.4 cents per $100 of assessed value and personal property at 51.4 cents per $100 of assessed value. This reflects a decrease of .1 cent;

• The court recorded the 2021 tax rates set by the Pineville Independent School for real property at 72.50 cents per $100 of assessed value and personal property at 72.50 cents per $100 of assessed value. This reflects an increase of 4.2 cents per $100 of assessed value for real property and an increase of 2.4 cents per $100 of assessed value;

• The court recorded the 2021 tax rates set by the city of Middlesboro for real property at 6.9 cents per $100 of assessed value and personal property at 23.2 cents per $100 of assessed value.

• The court recorded the 2021 tax rates set by the Bell County Public Library for real property at 9 cents per $100 of assessed value and personal property at 9 cents per $100 of assessed value. The rates were unchanged.

• The court accepted checks in the amount of $12,924.51 from Bell County Sheriff Mitch Williams;

• The court accepted checks in the amount of $25,798.70 from Bell County Clerk Debbie Gambrel.