State Funding-How it works, in simple terms

What Is SEEK?

SEEK stands for Support Education Excellence in Kentucky.

It is the main formula Kentucky uses to fund public schools in all 171 school districts, including Boone County.

SEEK is not a grant or a bonus.
It is a mathematical formula written into state law that decides:

How much money each district should receive
How much the state pays
How much local communities are expected to contribute

In the 1980s, Kentucky’s school funding system was ruled unconstitutional.

In 1989, the Kentucky Supreme Court decided Rose v. Council for Better Education.

The Court said Kentucky’s education system was:

Inequitable
Inadequate
Not providing equal opportunity to students

The ruling required the entire system to be rebuilt.

How the SEEK Formula Works

At its core, SEEK does three main things:

1. Sets a Base Amount Per Student

The state legislature decides how much funding each student should generate.
This is called the base guarantee.

2. Counts Students

Funding is largely based on Average Daily Attendance (ADA) — how many students are actually attending school.

3. Adjusts for Local Wealth

SEEK assumes districts can raise a certain amount through property taxes.

Wealthier districts are expected to raise more locally.
Less wealthy districts receive more state support.

This is how SEEK attempts to create fairness across counties.

How SEEK Has Changed Over Time

Since 1990, SEEK has been adjusted many times:

The base per-student amount has been increased periodically.
Transportation funding has been modified.
Add-ons for special education and at-risk students have evolved.
Attendance-based calculations have shifted in some years.

However, one ongoing concern raised by policy groups such as KYPolicy is that:

SEEK has not consistently kept up with inflation.
The state share of school funding has declined over time.
Local districts have had to rely more heavily on property taxes.

The State vs. Local Funding Shift

When SEEK was created, the goal was strong state partnership.

Over time:

The local share of school funding has increased
The state share has not grown at the same pace as costs

This matters in growing districts like Boone County, where:

Enrollment increases
Construction costs rise
Transportation needs expand
Staffing costs grow

If the SEEK base does not increase enough, local taxpayers absorb more of the pressure.

Property Taxes and Tax Rates

1️⃣ What Is the School Tax Rate

The school board sets a property tax rate each year to help fund Boone County Public Schools.

This rate is applied to the assessed value of your property — the value determined by the Boone County Property Valuation Administrator (PVA).

Your school property tax bill is calculated like this:

Tax Rate × Assessed Property Value = Your School Tax Bill

2️⃣ Who Sets the Rate?

The elected Boone County Board of Education sets the school tax rate each year. However, the board does not have unlimited freedom. Kentucky law limits how much revenue school districts can raise without:

Holding a public hearing
Facing the possibility of a recall petition
Or asking voters directly

So the board must balance:

School funding needs
State SEEK funding levels
Community impact
Legal limits under Kentucky tax law

3️⃣ What Is the PVA and Why Does It Matter?

The PVA (Property Valuation Administrator) determines how much your home or land is worth for tax purposes.

If your property value increases, your tax bill can increase — even if the tax rate stays the same.

And here is the part that confuses many homeowners:

👉 Sometimes the tax rate goes down — but you still pay more.

That happens because:

Your property value increased significantly.
The lower rate is applied to a much higher value.

Let’s look at a simple example.

Year 1

Home value: $200,000
Tax rate: 70 cents per $100 of value
Tax bill: $1,400

Year 2

Home value increases to: $250,000
Tax rate lowers to: 65 cents per $100
Tax bill: $1,625

Even though the rate went down, the tax bill went up because the property value increased more than the rate decreased.

Property values may rise because:

The housing market increases
Demand in Boone County grows
Nearby sales increase area values
Reassessments occur

The school board does not control property assessments.
That responsibility belongs to the PVA office.

✔ A lower tax rate does not automatically mean a lower bill.
✔ A higher property value increases your tax bill, even if the rate stays steady or drops.
✔ The school board sets the rate.
✔ The PVA sets your property value.

Both factors determine what you pay.