Property tax in Boone County, Kentucky

By Brent Chudoba, editor Updated September 23, 2026

The median property tax bill in Boone County, Kentucky is $2,372 a year, which is about 0.86% of the county's median home value of $277,300. That effective rate is higher than the typical Kentucky county (0.68%) and higher than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.

Estimate the property tax on a home in Boone County

Enter a home's market value for a ballpark at Boone County's average effective rate of 0.86% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.

Home market value

Estimated property tax: $2,385 / year

Property tax in Boone County at a glance

Boone County, Kentucky property tax (Census ACS, reviewed September 23, 2026)
Measure	Value
Median annual property tax	$2,372
Median home value	$277,300
Effective tax rate	0.86%
Typical Kentucky county rate	0.68%
National median county rate	0.81%

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.

How does Boone County compare in Kentucky?

Among Kentucky's 120 counties, Boone County has the 13th highest effective property-tax rate: 12 rank higher and 107 rank lower. That places it among the most heavily taxed counties in the state. Nationally, it ranks 1442nd of 3135 US counties by effective rate. See every Kentucky county ranked.

How much do homeowners in Boone County actually pay?

The median is only the middle bill. Across Boone County's 38,868 owner-occupied homes, 31.7% pay $3,000 or more a year in property tax, 58% pay at least $2,000, and 7.5% pay under $800. Another 3.5% report paying no property tax at all, which usually means an exemption covers the whole bill.

Annual property tax paid by Boone County homeowners (Census ACS 2020-2024)
Annual bill	Homes	Share
Under $800	2,932	7.5%
$800 to $1,499	6,398	16.5%
$1,500 to $1,999	5,623	14.5%
$2,000 to $2,999	10,209	26.3%
$3,000 or more	12,336	31.7%
No property tax paid	1,370	3.5%

Owners with a mortgage pay a median of $2,496 and owners without one pay $1,984. Owners who have paid off a home have usually held it longer, and in states that cap how fast an existing owner's assessment can rise, long-held homes carry lower assessed values. Census table B25103.

How does the Boone County property tax bill compare with local incomes?

The median property tax bill of $2,372 is about 2.1% of the median income of Boone County homeowner households, $113,072 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 76.3% of Boone County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.

Have property taxes gone up in Boone County?

Yes. The median bill went from $1,829 in 2015-2019 to $2,372 in 2020-2024, a 29.7% rise. Over the same span the median home value moved 46.1%, from $189,800 to $277,300. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.

Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.

Property tax in counties next to Boone County

Boone County borders 7 counties, 4 of them across the state line.

Boone County and its neighbors, highest effective rate first (Census ACS 2020-2024)
County	Effective rate	Median bill	Median home value
Hamilton County, OH	1.51%	$3,652	$241,900
Kenton County, KY	0.98%	$2,395	$244,400
Boone County, KY (this county)	0.86%	$2,372	$277,300
Gallatin County, KY	0.83%	$1,476	$178,200
Dearborn County, IN	0.74%	$1,789	$243,400
Grant County, KY	0.68%	$1,432	$209,500
Ohio County, IN	0.61%	$1,305	$213,100
Switzerland County, IN	0.45%	$793	$175,800

How is a home assessed in Boone County?

Kentucky assesses homes at 100% of market value in every county, Boone County included. How Kentucky assesses and reappraises homes.

Is there a homestead exemption in Boone County?

Only for older and disabled owners. Kentucky's homestead exemption is age and disability based; an owner-occupant under 65 who is not totally disabled gets none. That is the Kentucky rule, and it applies in Boone County. Kentucky's exemptions and relief programs in full.

When are property taxes due in Boone County?

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 Kentucky rule. Boone County issues and collects the bill, so the dates printed on your statement are the ones that bind you.

How to appeal your Boone County property assessment

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. That is the Kentucky rule; Boone County sets the exact dates and forms. The Kentucky appeal process step by step.

Kentucky rules from primary state sources, reviewed September 7, 2026; sources on the Kentucky page.

Work out your own numbers

Sources

Median real estate taxes paid and median home value for Boone County, Kentucky: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.