Kentucky property tax by county

Property tax rate by county in Kentucky

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Kentucky's income and retirement taxes, see Kentucky income tax and Kentucky retirement taxes.

How does Kentucky assess homes for property tax?

Kentucky assesses homes at 100% of market value, the same in every county. Assessed at 100% of fair cash value as of January 1, the price the property would bring at a fair voluntary sale. There is no fractional ratio. Qualifying farmland is assessed on agricultural use value instead.

Property Valuation Administrators revalue every parcel annually and must physically examine each one at least once every four years.

Is there a homestead exemption in Kentucky?

Kentucky's homestead exemption is age and disability based only. An owner-occupant under 65 who is not totally disabled gets no homestead reduction at all.

Other state relief for homeowners:

• Seniors and disabled owners: Owners 65 and older, or classified as totally disabled, get $49,100 off assessed value for 2025 and 2026. There is no income limit. You must own and occupy the home on the January 1 assessment date. Only one exemption applies per residential unit, so being both 65 and disabled does not double it. File Form 62A350 with your PVA by December 31. The amount is adjusted every two years for inflation.
• Disabled veterans: Kentucky has no separate veteran exemption. A service-connected totally disabled veteran claims the same $49,100 through the disability route. The one veteran-specific benefit is procedural: unlike other disabled claimants under 65, a totally disabled veteran does not have to reapply every year.
• Kentucky has no owner-occupancy credit and no circuit breaker. If you qualify late, you can still be exonerated from an unpaid bill or refunded on one already paid.

Kentucky sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Kentucky?

One annual payment to the county sheriff, due by December 31. Pay by November 1 for a 2% discount, then face value through December 31. A 5% penalty applies in January and 10% plus a sheriff's fee after January 31. Unpaid bills move to the county clerk on April 15 and become a lien against the property.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Kentucky?

You contest the assessed value with the County PVA conference, then the local Board of Assessment Appeals, then the Kentucky Board of Tax Appeals. The filing deadline is typically one working day after the tax roll inspection period closes, normally the third Tuesday in May. You must hold a conference with your PVA before filing. The inspection period normally runs the first Monday in May through the third Monday in May, but counties can adjust it and must publish their own schedule locally, so confirm yours. Bring evidence of value: comparable sales, a recent appraisal, construction cost, or your asking price if the home was listed. From the local board you have 30 days to appeal to the state board.

Kentucky property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.