Harlan ranked second-highest in tax rates for southeastern Kentucky cities for 2018 with 47.2 cents per $100 of assessed value, according to the Kentucky Department of Revenue.

Although the city ranked in the top for highest tax rates on the department of revenue website, property owners will not see an increase in tax rates for 2019.

During a regular scheduled meeting on Sept. 9, Harlan City Council members voted to drop the real property tax rate from 47.2 cents per $100 of assessed value to 46.8 cents. They also voted the tangible property tax rate be dropped from 43.47 cents per $100 of assessed value to 43.39 cents.

Harlan Mayor Joseph Meadors said he is pleased to try to give the taxpayers in Harlan a break this year and that he is “certainly not opposed to lowering taxes.”

“Any time you can give taxpayers a break is a good day,” Meadors said. “We’ve collected quite a bit of money in back taxes. I don’t want anything that ain’t ours, but I want everything that is ours.”

Meadors added even if the council doubled the tax rates, the city would still need more money to cover debts.

The council was notified the state sets the motor vehicle and watercraft rates, which is currently set at 32 cents per $100 of assessed value. The average rate for 404 cities out of 418 is 24.9 cents per $100 of assessed value.

Other high tax rates for cities in the region include Benham at 50 cents per $100 of assessed value, Evarts at 41.5 cents, Cumberland with 40 cents, Manchester at 36 cents and Loyall with 35 cents.

Some of the lowest tax rates include Middlesboro at 6.9 cents per $100 of assessed value, Hyden at 7.6 cents, London with 8.8 cents and Inez with 9.2 cents.

“As far as the tax rates go, our county government has not raised property taxes since 2015,” said Harlan County Judge-Executive Dan Mosley.

During a special-called fiscal court meeting on Aug. 15, the Harlan County Fiscal Court decided for the fourth consecutive year in a row to not raise property tax.

“We left the tax rate at 41.5 cents,” Mosley said during the meeting. “We feel like we have adjusted our budget enough here to do what we set out to do — serve the citizens the best we can.

“I appreciate the court for standing with me and deciding not to pass on additional burdens to our taxpayers.”

Mosley added there are three forms of taxes the county governments can utilize to generate revenue: property tax, insurance tax and occupational tax.

“Harlan County does not have an insurance tax or an occupational tax. Other counties that have less cities in their counties have an insurance tax. Counties aren’t allowed by law to stack an insurance tax on residents in cities where there already is an insurance tax,” Mosley said. “Also, the fiscal court and I are not fans of an occupational tax because we feel working people are already taxed enough. Other counties and cities across the state have that tax in place, an insurance tax in place, and a property tax in place.”

Mosley said although the region may be the highest in one area of taxation, “we aren’t receiving benefits like larger areas are that have implemented other forms of taxes that we choose not to pass on to our people.”

To compare your city’s tax rates or view others, go to www.revenue.ky.gov and use the search tool to find “Commonwealth of Kentucky Property Tax Rates.”

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2018 TAX RATES FOR SOUTHEASTERN KENTUCKY CITIES

(per $100 of assessed value)

Benham — 50 cents

Harlan — 47.2 cents

Evarts — 41.5 cents

Cumberland — 40 cents

Manchester — 36 cents

Loyall — 35 cents

Jenkins — 34.9 cents

Whitesburg — 24 cents

Corbin — 32 cents

Hazard — 31.1 cents (occupational — 1.25 cents)

Jackson — 28 cents

Pineville — 27.9 cents (occupational — 1.5 cents)

Barbourville — 27 cents

Fleming Neon — 25 cents

Lynch — 24 cents

Prestonsburg — 23.1 cents

McKee — 16.2 cents

Hindman — 16 cents

Pikeville — 15 cents

Inez — 9.2 cents

London — 8.8 cents

Hyden — 7.6 cents

Middlesboro — 6.9 cents (occupational — 2 cents)