Shelbi L. Shultz recently published an article in KLC’s Kentucky City Magazine
Adams Law attorney Shelbi L. Shultz recently published an article in KLC’s Kentucky City magazine titled “Kentucky Cities and the Remote Work Shift,” exploring how the rise of remote and hybrid work continues to impact municipal revenues across the Commonwealth. Shultz explains that cities heavily reliant on occupational license taxes, particularly payroll taxes, are facing significant challenges as fewer employees physically work within city limits. She highlights how cities like Covington have experienced substantial shortfalls and discusses how the end of temporary COVID-era funding, like the American Rescue Plan Act (ARPA), will require cities to find long-term solutions to these new economic realities.
The article also examines innovative strategies cities are adopting to adapt, including converting unused office spaces into residential developments and offering incentives to attract remote workers to underserved regions like eastern Kentucky. Shultz ultimately emphasizes the resilience of Kentucky’s cities, pointing to encouraging signs like declining office vacancy rates in Northern Kentucky and the creative approaches municipalities are taking to support their local economies in a post-pandemic world.
