In 2023, the Real Property tax could no longer fund Mason Fiscal Court’s expenses, so an occupational tax was introduced. Mason County and Maysville’s occupational tax together approach Kentucky’s maximum allowable occupational tax, and no further increase is possible.  

Previously, land used for dairy, and tobacco generated enough real property tax to support more of the Fiscal Court’s needs. Today, the 84% of land taxed as farmland, accounts for only 3.5% of Mason County’s total net taxable real property value.

In Kentucky, an acre of land’s income determines its property tax. Understanding the potential income of different land uses is essential to finding the best way to replace occupational tax revenue. Apart from residential, four primary land uses—pasture, row crops, chestnut trees, and solar—can help reduce the occupational tax.

Pasture generates the lowest income. Row-crop acre rents for around 2.6 times more than pasture. Mason County’s topography is dominantly undulating to very steep and is dissected by many small streams. This topography calls us to reduce, not increase, our acres of row crops to preserve our precious topsoil.

Chestnut trees typically earn around 5 times that of pasture rent, plus the sod under the trees is expected to preserve topsoil.  However, the expansion of this land use must wait until the post-harvest infrastructure is established.  

Large-scale solar will typically earn around 20 times pasture rent. In addition, solar will:

ITo decrease the occupational tax, you should lobby for a comprehensive plan and regulations inviting solar companies to Mason County. Their tax payments can replace occupational taxes and help support modern services and infrastructure for Mason County.