Boone County Payroll Tax Generates $2.7M for Services

A $25 annual payroll tax funded $2.7 million in services for Boone County residents this fiscal year, supporting mental health programs, intellectual disability services, and aging support across 35 community organizations.

Voters approved the Mental Health, Intellectual Disability and Aging Tax in 1986. It collects $25 per year from each employee working for a county business. The rate has not changed since the program began.

For the fiscal year ending June 30, 2026, Boone County allocated $1.53 million to mental health services, $570,000 to intellectual disability services, and $601,000 to aging-related services.

Mental health funding supports school-based counseling, equine therapy for youth and first responders, emergency shelter for homeless residents, prescription and dental care, and support for abuse survivors.

Aging services include Meals on Wheels, housekeeping, personal care, adult day care, legal aid, transportation to senior centers, and emergency assistance.

Intellectual disability programs provide adult day training, employment support, therapy, early intervention for children, and services for people with developmental and physical challenges.

The Boone County Fiscal Court distributes funds through the Community Services and Programs Department. Three citizen-led tax boards, one for each service category, review applications and recommend funding. Organizations must serve Boone County residents and operate on a reimbursement basis, receiving funds only after demonstrating results.