Fiscal court commissioner to recuse himself from school tax increase vote

A Fayette County commissioner on the fiscal court confirmed Monday he is a Fayette schools employee and will be recusing himself from Thursday’s vote on the school occupational license tax increase.

“Yes, I am employed with FCPS, and I will be recusing myself from that vote,” Brian Miller told the Herald-Leader in an email Monday morning.

Miller is listed as an employee at the district’s Maxwell Spanish Immersion Elementary School.

Miller, a 1st District Fayette County commissioner who took office in 2023, is listed as a law enforcement officer at the school. The fiscal court does not typically vote on Fayette County Schools issues.

A Facebook post from Dec. 15, 2022, from Maxwell Elementary said, “Congratulations to the District 1 Fayette County Commissioner Brian Miller. Thank you Officer Miller for your dedication to the community.”

The fiscal court has three voting members. Two other Commissioners Alayne White and David Lowe are to vote on the resolution at 1:30 p.m. Thursday.

Fayette County Attorney Angela Evans said last week her office is researching to provide guidance to the fiscal court after the school board approved a resolution asking the court to increase the Fayette County occupational license tax.

She did not immediately respond to questions from the Herald-Leader Monday.

Despite opposition, a split Fayette County school board last week approved a resolution seeking an increase to the occupational license tax rate to help tackle a $16 million budget deficit.

The Fayette County Public Schools board voted 3-2 to ask the Fayette Fiscal Court to increase the occupational license tax rate for schools from 0.5% to 0.75% of wages of individuals and net profits of businesses. Parent Matthew Vied has said he will lead an effort to recall the tax increase if the fiscal court approves it.

Fayette County Clerk Susan Lamb said Monday a vote on the resolution is set for 1:30 p.m. Thursday at the Pam Miller Downtown Arts Center, 141 East Main St., Room 301.

Multiple people at the May 27 school board meeting asked the school board to hold off on voting on the resolution until a public hearing could be held.

However, board chair Tyler Murphy, vice chair Amy Green, and board member Penny Christian voted to ask the fiscal court for the increase. School board members Monica Mundy and Amanda Ferguson voted against it.

The current occupational license tax is expected to bring in $57 million to the district for the next fiscal year. Initially, the increase in January 2026 would be $13 million to $16 million with an estimated $27 million to $32 million annually when fully implemented, Fayette Deputy Superintendent Houston Barber said.

The average Fayette County worker is paying $26 per month under the current Occupational License Tax Rate for schools. Under the increase, the average worker would be paying $39 per month, or $13 more. On an annual basis the average Fayette County worker is paying $312. Under the increase, they would be paying $468 per year.

The tax increase will not impact retirees who are not currently working, and Social Security benefits are not subject to the tax.

Kentucky state law — KRS 160.603 — says that “notice shall be given by causing to be published, at least one (1) time in a newspaper of general circulation published in the county or by posting at the courthouse door if there be no such newspaper, the fact that such levy is being proposed.”

The law also says: “The advertisement shall state that the district board of education will meet at a place and on a day fixed in the advertisement, not earlier than one (1) week and not later than two (2) weeks from the date of the advertisement, for the purpose of hearing comments and complaints regarding the proposed increase and explaining the reasons for such proposal.”

The resolution became public for the first time over the Memorial Day weekend when it appeared on the school board meeting agenda. No public hearing was held.

School district spokesperson Dia Davidson Smith said last week the district’s process in seeking the increase was legal.

This story was originally published June 2, 2025 at 1:48 PM.