Boswell files bills aiming to expand local authority over libraries, taxes

January 10, 2026 | 12:17 am

Updated January 10, 2026 | 1:28 am

Sen. Gary Boswell, R-Owensboro, on the Senate floor during the 2025 session. | Photo by Kentucky LRC

State Sen. Gary Boswell, R-Owensboro, has introduced two bills in the 2026 legislative session that he says are designed to return decision-making authority to local communities and enhance transparency in public governance.

Senate Bill 40 would allow county governments to assume more direct control over library board appointments. Boswell said the bill aims to eliminate bureaucratic delays in the current appointment process, which he characterized as being overly influenced by “unelected bureaucrats in Frankfort.”

“Decisions about local libraries should be made locally,” Boswell said. “This bill ensures counties that choose an alternative process have the authority to keep their library boards operating efficiently and responsive to the people they serve.”

The legislation applies to library districts whose fiscal courts adopt a resolution to follow the alternative process. Under SB 40, local officials would have clearer authority to fill vacancies, and the bill seeks to clarify timelines to keep boards fully staffed and functional. According to the release, the bill would not alter daily library operations or their broader mission.

Boswell also filed Senate Bill 41, which would require automatic voter referendums on certain local tax increases. The bill stipulates that any proposed local tax rate increase exceeding 4 percent over the compensating rate must be placed on the ballot for voter approval at the next election.

“This bill puts power back where it belongs: with the people,” Boswell said. “If the government wants to raise taxes more than four percent, citizens should automatically get the opportunity to approve or reject that decision at the ballot box.”

Under current law, residents must pursue a petition process to trigger a referendum on local tax increases. SB 41 would shift that responsibility to local governments, requiring automatic voter input instead. The proposal excludes the school “nickel tax,” allowing school districts to address facility and infrastructure needs without triggering a referendum.

Boswell said the legislation is intended to improve transparency by standardizing notice requirements and clarifying timelines for implementing tax changes. He emphasized that the bill does not prohibit tax increases but ensures public consent for significant hikes.

Both Senate Bill 40 and Senate Bill 41 are available for public tracking at Legislature.ky.gov.

January 10, 2026 | 12:17 am

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