20220623 10442400 1.0 TRUE TRUE KBI_EnhancedIncentiveCounties Kentucky county boundaries county Kentucky incentives economic development Kentucky's Enhanced Incentive Counties - KY Cabinet for Economic Development (https://ced.ky.gov) -- Enhanced Incentive Counties Kentucky counties are designated “enhanced incentive” eligible by meeting at least one of the following three criteria: (1) counties with an average annual unemployment rate exceeding the state average annual unemployment rate in the five preceding calendar years; (2) counties with an unemployment rate greater than 200 percent of the statewide unemployment rate for the preceding year; and (3) counties identified as one of the sixty most distressed counties based on a three part test (three-year unemployment, education attainment and road quality). Once a company enters into a tax incentive agreement, the company maintains its enhanced benefits for the term of the agreement regardless of any change in the county’s status. Any project located in an enhanced incentive county that has been decertified shall have until July 1 of the third year following decertification to obtain final approval. If an “industrial park”, as outlined in the criteria in KRS 154.32, is located in two or more counties, one of which is an enhanced incentive county, projects undertaken in the industrial park may be approved for enhanced incentives. 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