This story originally appeared in the inaugural edition of the Owensboro Times quarterly newspaper.
A Daviess County tax dollar is allocated across various government services, with the largest portions funding fire protection, law enforcement, and the jail. However, the breakdown depicted represents tax revenue allocations only and does not include other sources of county income, such as fees, leases, and state contributions.
According to Daviess County Treasurer Jordan Johnson, the county operates primarily from a general fund, meaning expenses aren’t strictly matched dollar-for-dollar to tax revenue. Additionally, certain services — such as solid waste management — are entirely self-funded through rates and fees rather than tax dollars.
Public safety and jail operations dominate spending
The largest portions of the county’s tax revenue go toward the fire department, sheriff’s office, and jail, which together account for 45 cents of every tax dollar. Johnson noted that salaries make up about 80% of the expenses for the fire department and sheriff’s office, while operational costs — such as fuel, supplies, repairs, and uniforms — make up the rest. The jail’s budget is approximately 65% salaries, with the remainder covering detention center operational expenses, including costs related to inmates.
Road maintenance and infrastructure
With 10 cents per dollar allocated to roads, some residents have questioned whether the funding is sufficient to maintain infrastructure. Johnson clarified that while tax revenue contributes to the road fund, the total road budget is about $6 million, with additional funding from the state. Road repairs are prioritized based on assessments throughout the year, and county officials believe the current budget meets infrastructure needs.
Debt service and financial oversight
Three cents per dollar go toward debt service, which covers bond issuances for major projects. This includes:
- Detention Center and Operations Center facilities — $489,237.50 per year
- P25 Digital Public Safety Radio System — $592,390 per year
To ensure tax dollars are spent efficiently, the county follows a strict procurement policy, with all major purchases subject to competitive bidding. Departmental expenses are reviewed by multiple officials before approval, and salaries are benchmarked against state studies to remain competitive but not excessive, Johnson said.
Context matters
Johnson reemphasized that the tax revenue breakdown should not be interpreted as a direct reflection of county priorities. Some departments inherently require higher funding due to operational and capital needs. Additionally, many services — such as roads, the jail, and the sheriff’s office — receive supplementary funding from sources beyond tax revenue.
Ultimately, the allocation of tax dollars is designed to balance statutory obligations with the county’s operational needs, ensuring essential services are funded while maintaining fiscal responsibility.
