Kentucky property taxes by county
Across Kentucky, the median owner-occupied home pays $1,544 a year in real-estate taxes on a median home value of $205,600 — an effective property-tax rate of 0.751%. That ranks Kentucky #29 of 51 states and the District of Columbia (1 = highest). This page carries all 120 Kentucky county-equivalents in the Census data — 120 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. 1 of them also carry a full detail card here — every median with its Census margin of error, both rankings, the six nearest counties, and the five-year change. It also sets out how property tax actually works in Kentucky: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official Kentucky sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.
- Effective tax rate
- 0.751%
- Median real-estate taxes
- $1,544 ± $10
- Median home value
- $205,600
- Median household income
- $63,726
- National rank
- #29 of 51
- County-equivalents
- 120
Median real-estate taxes ÷ median home value — a ratio of two independently-estimated medians, not a statutory (millage) rate.
How property tax varies across Kentucky
Across Kentucky's 120 county-equivalents with a published rate, the effective property-tax rate runs from 1.014% in Campbell County down to 0.482% in Rockcastle County — a 2.1× spread inside a single state, which is why a statewide average tells a buyer very little.
The largest median real-estate tax bill in Kentucky is $3,519 in Oldham County, which ranks #7 of 120 by RATE — while the state's highest rate, 1.014%, is in Campbell County, where the median bill is $2,556. Dollars and rate are different questions and rank counties differently.
Measured against the national median effective rate of 0.937%, 4 of Kentucky's 120 ranked counties sit above it and 116 below. Kentucky as a whole ranks #29 of 51 (1 = highest).
Median home value statewide is $205,600, but within Kentucky it ranges from $393,100 in Oldham County to $67,400 in Letcher County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.
Statewide, the median real-estate tax bill equals about 2.4% of median household income. That share is heaviest in Fayette County (3.7%) and lightest in Caldwell County (1.1%).
Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 99 of Kentucky's 120 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 21.
Estimate a Kentucky property tax bill
A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.
Every Kentucky county
All 120 Kentucky county-equivalents in the Census data (120 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.
| Campbell County | 1.014% | $2,556 | $2,725 | $2,237 | $252,000 | $77,567 | 3.3% | #1 | #1078 | +24% |
|---|---|---|---|---|---|---|---|---|---|---|
| Harlan County | 0.993% | $732 | $932 | $575 | $73,700 | $41,693 | 1.8% | #2 | #1141 | +24.5% |
| Kenton County | 0.980% | $2,395 | $2,496 | $2,186 | $244,400 | $80,548 | 3.0% | #3 | #1175 | +31.7% |
| Letcher County | 0.961% | $648 | $805 | $524 | $67,400 | $41,793 | 1.6% | #4 | #1216 | +41.2% |
| Bracken County | 0.919% | $1,149 | $1,368 | $733 | $125,000 | $66,319 | 1.7% | #5 | #1306 | +25.8% |
| Henderson County | 0.901% | $1,548 | $1,773 | $1,247 | $171,900 | $58,851 | 2.6% | #6 | #1354 | +35.3% |
| Oldham County | 0.895% | $3,519 | $3,684 | $3,146 | $393,100 | $122,497 | 2.9% | #7 | #1364 | +26.4% |
| Union County | 0.887% | $927 | $1,259 | $698 | $104,500 | $60,327 | 1.5% | #8 | #1381 | +22.6% |
| Boyd County | 0.884% | $1,156 | $1,366 | $847 | $130,700 | $61,118 | 1.9% | #9 | #1388 | +12.1% |
| Webster County | 0.880% | $993 | $1,474 | $704 | $112,900 | $59,628 | 1.7% | #10 | #1396 | +42.1% |
| Greenup County | 0.874% | $1,171 | $1,486 | $849 | $134,000 | $60,751 | 1.9% | #11 | #1409 | +3.6% |
| Fayette County | 0.866% | $2,542 | $2,574 | $2,469 | $293,500 | $69,479 | 3.7% | #12 | #1429 | +39.4% |
| Jefferson County | 0.860% | $2,136 | $2,222 | $1,974 | $248,400 | $69,866 | 3.1% | #13 | #1443 | +33.8% |
| Boone County | 0.855% | $2,372 | $2,496 | $1,984 | $277,300 | $99,414 | 2.4% | #14 | #1456 | +29.7% |
| Lee County | 0.840% | $705 | $1,057 | $555 | $83,900 | $37,568 | 1.9% | #15 | #1483 | +17.7% |
| Daviess County | 0.838% | $1,675 | $1,828 | $1,439 | $199,900 | $68,214 | 2.5% | #16 | #1492 | +32.2% |
| Bullitt County | 0.829% | $2,050 | $2,220 | $1,784 | $247,200 | $80,558 | 2.5% | #17 | #1509 | +32.1% |
| Gallatin County | 0.828% | $1,476 | $1,612 | $1,317 | $178,200 | $63,346 | 2.3% | #18 | #1511 | +20.9% |
| Mercer County | 0.826% | $1,672 | $1,784 | $1,511 | $202,300 | $64,824 | 2.6% | #19 | #1515 | +32.2% |
| Boyle County | 0.825% | $1,731 | $1,911 | $1,529 | $209,900 | $61,159 | 2.8% | #20 | #1522 | +32.1% |
| Martin County | 0.824% | $716 | $825 | $691 | $86,900 | $37,042 | 1.9% | #21 | #1526 | +20.9% |
| Leslie County | 0.816% | $563 | $1,036 | $489 | $69,000 | $35,934 | 1.6% | #22 | #1542 | +25.7% |
| Henry County | 0.814% | $1,611 | $1,742 | $1,398 | $197,900 | $63,347 | 2.5% | #23 | #1545 | +26.7% |
| Bell County | 0.812% | $723 | $1,128 | $599 | $89,000 | $31,354 | 2.3% | #24 | #1549 | +53.2% |
| Fulton County | 0.802% | $634 | $1,093 | $474 | $79,100 | $38,217 | 1.7% | #25 | #1578 | +18.1% |
| Pendleton County | 0.798% | $1,275 | $1,469 | $954 | $159,800 | $64,669 | 2.0% | #26 | #1594 | +7.8% |
| Nelson County | 0.795% | $1,891 | $2,038 | $1,699 | $238,000 | $69,562 | 2.7% | #27 | #1600 | +35.1% |
| Franklin County | 0.792% | $1,716 | $1,918 | $1,368 | $216,600 | $65,298 | 2.6% | #28 | #1607 | +25.6% |
| Carlisle County | 0.785% | $945 | $1,146 | $816 | $120,400 | $62,439 | 1.5% | #29 | #1630 | +42.7% |
| Magoffin County | 0.780% | $694 | $1,183 | $530 | $89,000 | $33,080 | 2.1% | #30 | #1643 | +49.6% |
| Hopkins County | 0.773% | $1,104 | $1,315 | $784 | $142,800 | $56,815 | 1.9% | #31 | #1662 | +20.4% |
| Monroe County | 0.769% | $891 | $936 | $781 | $115,900 | $51,280 | 1.7% | #32 | #1679 | +59.1% |
| Shelby County | 0.767% | $2,339 | $2,503 | $1,935 | $304,800 | $82,604 | 2.8% | #33 | #1685 | +34.6% |
| Carroll County | 0.759% | $1,070 | $1,248 | $874 | $140,900 | $56,466 | 1.9% | #34 | #1701 | +32.6% |
| Floyd County | 0.758% | $748 | $1,150 | $539 | $98,700 | $41,279 | 1.8% | #35 | #1705 | +24.5% |
| Anderson County | 0.754% | $1,697 | $1,902 | $1,392 | $225,100 | $74,488 | 2.3% | #36 | #1715 | +23.8% |
| McCracken County | 0.750% | $1,410 | $1,548 | $1,178 | $188,100 | $64,373 | 2.2% | #37 | #1729 | +33.1% |
| Knott County | 0.742% | $571 | $994 | $367 | $77,000 | $41,761 | 1.4% | #38 | #1752 | +30.1% |
| Montgomery County | 0.735% | $1,265 | $1,410 | $983 | $172,200 | $56,396 | 2.2% | #39 | #1772 | +40.2% |
| Madison County | 0.732% | $1,698 | $1,858 | $1,394 | $232,000 | $63,351 | 2.7% | #40 | #1779 | +29.5% |
| Jessamine County | 0.731% | $1,960 | $1,927 | $2,109 | $268,100 | $74,576 | 2.6% | #41 | #1784 | +18.2% |
| Ballard County | 0.730% | $1,065 | $1,191 | $886 | $145,800 | $66,164 | 1.6% | #42 | #1790 | +42.6% |
| Breathitt County | 0.725% | $510 | $889 | $425 | $70,300 | $34,808 | 1.5% | #43 | #1806 | +2.2% |
| Lincoln County | 0.724% | $1,066 | $1,205 | $785 | $147,300 | $52,440 | 2.0% | #44 | #1812 | +39.3% |
| Owen County | 0.723% | $1,220 | $1,339 | $1,114 | $168,700 | $61,134 | 2.0% | #45 | #1813 | +28% |
| Marshall County | 0.720% | $1,252 | $1,359 | $1,141 | $173,800 | $65,831 | 1.9% | #46 | #1824 | +24% |
| Owsley County | 0.712% | $570 | $766 | $484 | $80,100 | $22,188 | 2.6% | #47 | #1844 | −0.9% |
| Bourbon County | 0.710% | $1,627 | $1,808 | $1,370 | $229,300 | $61,354 | 2.6% | #49 | #1857 | +26.3% |
| Lawrence County | 0.710% | $793 | $961 | $604 | $111,700 | $46,772 | 1.7% | #48 | #1855 | +25.7% |
| Clark County | 0.705% | $1,451 | $1,488 | $1,340 | $205,800 | $64,348 | 2.3% | #50 | #1875 | +11% |
| Woodford County | 0.703% | $2,108 | $2,153 | $2,037 | $299,700 | $83,788 | 2.5% | #51 | #1882 | +38% |
| Perry County | 0.700% | $643 | $982 | $433 | $91,800 | $42,181 | 1.5% | #52 | #1893 | +17.3% |
| Clay County | 0.699% | $634 | $899 | $528 | $90,700 | $40,900 | 1.6% | #53 | #1898 | +37.8% |
| Garrard County | 0.694% | $1,422 | $1,566 | $1,219 | $204,900 | $63,087 | 2.3% | #54 | #1913 | +21.5% |
| Taylor County | 0.690% | $1,202 | $1,225 | $1,173 | $174,200 | $60,456 | 2.0% | #55 | #1927 | +30.8% |
| Pike County | 0.689% | $772 | $1,372 | $580 | $112,000 | $44,312 | 1.7% | #56 | #1930 | +35.7% |
| Marion County | 0.688% | $1,157 | $1,282 | $947 | $168,100 | $59,627 | 1.9% | #57 | #1932 | +42% |
| Grant County | 0.684% | $1,432 | $1,645 | $1,141 | $209,500 | $69,178 | 2.1% | #58 | #1946 | +32.1% |
| Barren County | 0.681% | $1,212 | $1,388 | $920 | $178,000 | $50,628 | 2.4% | #59 | #1952 | +29.9% |
| Meade County | 0.677% | $1,408 | $1,638 | $1,146 | $207,900 | $74,355 | 1.9% | #60 | #1968 | +14% |
| Metcalfe County | 0.674% | $743 | $1,030 | $555 | $110,200 | $51,473 | 1.4% | #61 | #1979 | +9.4% |
| Hickman County | 0.673% | $779 | $1,241 | $399 | $115,700 | $60,867 | 1.3% | #62 | #1987 | +14.7% |
| Estill County | 0.669% | $799 | $1,055 | $562 | $119,500 | $46,051 | 1.7% | #63 | #2002 | +26.8% |
| Spencer County | 0.663% | $2,188 | $2,319 | $1,875 | $330,000 | $102,618 | 2.1% | #64 | #2028 | +30.2% |
| Trimble County | 0.662% | $1,139 | $1,647 | $602 | $172,000 | $66,027 | 1.7% | #65 | #2029 | +21.3% |
| Hart County | 0.661% | $965 | $1,282 | $706 | $146,000 | $52,285 | 1.9% | #67 | #2034 | +37.7% |
| Scott County | 0.661% | $1,908 | $2,057 | $1,533 | $288,500 | $85,158 | 2.2% | #66 | #2032 | +41.2% |
| Morgan County | 0.660% | $780 | $1,007 | $546 | $118,200 | $47,913 | 1.6% | #68 | #2036 | +36.6% |
| Hancock County | 0.659% | $930 | $1,199 | $699 | $141,200 | $65,464 | 1.4% | #70 | #2040 | +22.5% |
| Johnson County | 0.659% | $792 | $1,250 | $581 | $120,200 | $44,904 | 1.8% | #69 | #2038 | +28.2% |
| Harrison County | 0.657% | $1,328 | $1,572 | $949 | $202,100 | $66,442 | 2.0% | #71 | #2050 | +31.6% |
| Graves County | 0.656% | $970 | $1,195 | $716 | $147,800 | $50,772 | 1.9% | #72 | #2054 | +39.4% |
| Knox County | 0.656% | $779 | $1,187 | $587 | $118,700 | $32,527 | 2.4% | #73 | #2055 | +24.6% |
| Bath County | 0.655% | $850 | $948 | $605 | $129,800 | $56,541 | 1.5% | #76 | #2062 | +16.8% |
| Hardin County | 0.655% | $1,480 | $1,672 | $1,246 | $225,800 | $67,647 | 2.2% | #74 | #2059 | +21.3% |
| Washington County | 0.655% | $1,174 | $1,205 | $1,115 | $179,200 | $61,616 | 1.9% | #75 | #2061 | +21.3% |
| Green County | 0.654% | $817 | $847 | $809 | $125,000 | $46,798 | 1.8% | #77 | #2065 | +42.3% |
| Mason County | 0.653% | $1,055 | $1,246 | $872 | $161,500 | $52,178 | 2.0% | #78 | #2067 | +10.1% |
| Calloway County | 0.652% | $1,195 | $1,403 | $958 | $183,200 | $52,706 | 2.3% | #79 | #2069 | +23.1% |
| Christian County | 0.649% | $1,126 | $1,282 | $909 | $173,600 | $55,494 | 2.0% | #81 | #2079 | +21.9% |
| McCreary County | 0.649% | $554 | $734 | $429 | $85,300 | $33,750 | 1.6% | #80 | #2076 | +12.8% |
| Warren County | 0.647% | $1,668 | $1,739 | $1,486 | $258,000 | $65,794 | 2.5% | #82 | #2088 | +32.9% |
| Adair County | 0.644% | $971 | $1,198 | $783 | $150,800 | $53,553 | 1.8% | #84 | #2098 | +29.5% |
| Whitley County | 0.644% | $849 | $1,157 | $543 | $131,800 | $44,615 | 1.9% | #83 | #2097 | +30.6% |
| Fleming County | 0.643% | $866 | $1,007 | $570 | $134,700 | $49,307 | 1.8% | #85 | #2104 | +28.1% |
| Lewis County | 0.643% | $617 | $746 | $528 | $96,000 | $46,838 | 1.3% | #86 | #2106 | +22.4% |
| McLean County | 0.642% | $954 | $990 | $872 | $148,500 | $65,596 | 1.4% | #87 | #2108 | +34% |
| Pulaski County | 0.633% | $1,057 | $1,206 | $848 | $166,900 | $51,898 | 2.0% | #88 | #2136 | +35.2% |
| Lyon County | 0.631% | $1,196 | $1,325 | $1,070 | $189,500 | $65,066 | 1.8% | #89 | #2142 | +50.6% |
| Muhlenberg County | 0.620% | $790 | $1,064 | $593 | $127,400 | $51,927 | 1.5% | #92 | #2178 | +29.7% |
| Ohio County | 0.620% | $753 | $884 | $583 | $121,400 | $57,798 | 1.3% | #90 | #2176 | +23% |
| Powell County | 0.620% | $875 | $1,070 | $579 | $141,100 | $40,309 | 2.2% | #91 | #2177 | +43.4% |
| Jackson County | 0.616% | $687 | $844 | $568 | $111,500 | $40,000 | 1.7% | #93 | #2194 | +8.7% |
| Livingston County | 0.613% | $770 | $1,058 | $584 | $125,600 | $58,984 | 1.3% | #94 | #2214 | +27.9% |
| Logan County | 0.612% | $1,010 | $1,266 | $751 | $164,900 | $60,382 | 1.7% | #95 | #2216 | +25.9% |
| Elliott County | 0.611% | $755 | $792 | $670 | $123,500 | $45,776 | 1.6% | #96 | #2221 | +44.1% |
| Larue County | 0.602% | $1,104 | $1,223 | $935 | $183,500 | $67,067 | 1.6% | #97 | #2258 | +28.8% |
| Simpson County | 0.598% | $1,371 | $1,460 | $1,226 | $229,400 | $59,858 | 2.3% | #98 | #2282 | +39.9% |
| Casey County | 0.596% | $812 | $1,132 | $546 | $136,300 | $45,510 | 1.8% | #99 | #2287 | +35.6% |
| Nicholas County | 0.593% | $729 | $1,046 | $411 | $123,000 | $59,531 | 1.2% | #100 | #2297 | +20.5% |
| Breckinridge County | 0.585% | $916 | $1,114 | $745 | $156,700 | $55,843 | 1.6% | #101 | #2324 | +21.5% |
| Butler County | 0.581% | $645 | $788 | $492 | $111,100 | $56,092 | 1.1% | #102 | #2336 | +6.6% |
| Crittenden County | 0.574% | $731 | $878 | $594 | $127,300 | $46,656 | 1.6% | #103 | #2359 | +20.8% |
| Russell County | 0.569% | $929 | $1,223 | $722 | $163,200 | $44,738 | 2.1% | #104 | #2374 | +35.4% |
| Laurel County | 0.568% | $906 | $1,183 | $592 | $159,500 | $57,771 | 1.6% | #105 | #2381 | +27.6% |
| Grayson County | 0.565% | $930 | $1,242 | $725 | $164,600 | $50,757 | 1.8% | #106 | #2395 | +37.6% |
| Trigg County | 0.559% | $1,162 | $1,358 | $816 | $207,700 | $59,857 | 1.9% | #107 | #2423 | +39.8% |
| Wayne County | 0.559% | $758 | $1,028 | $544 | $135,700 | $45,739 | 1.7% | #108 | #2429 | +23.9% |
| Edmonson County | 0.550% | $881 | $1,150 | $698 | $160,300 | $54,937 | 1.6% | #109 | #2455 | +41.6% |
| Rowan County | 0.547% | $885 | $1,069 | $664 | $161,800 | $54,321 | 1.6% | #110 | #2466 | +2.8% |
| Wolfe County | 0.546% | $414 | $941 | $338 | $75,800 | $30,417 | 1.4% | #111 | #2472 | +2.7% |
| Todd County | 0.545% | $909 | $1,025 | $645 | $166,700 | $61,103 | 1.5% | #112 | #2475 | +51.5% |
| Allen County | 0.544% | $1,046 | $1,313 | $777 | $192,300 | $61,403 | 1.7% | #113 | #2481 | +22.3% |
| Caldwell County | 0.543% | $643 | $898 | $452 | $118,500 | $59,583 | 1.1% | #114 | #2486 | +13.6% |
| Robertson County | 0.541% | $893 | $1,334 | $646 | $165,100 | $51,830 | 1.7% | #115 | #2494 | −0.1% |
| Cumberland County | 0.539% | $760 | $828 | $724 | $141,100 | $40,000 | 1.9% | #116 | #2505 | +30.4% |
| Clinton County | 0.521% | $637 | $1,033 | $496 | $122,200 | $44,844 | 1.4% | #117 | #2575 | +43.8% |
| Menifee County | 0.512% | $644 | $797 | $477 | $125,800 | $45,096 | 1.4% | #118 | #2607 | +37.6% |
| Carter County | 0.489% | $649 | $989 | $443 | $132,800 | $51,235 | 1.3% | #119 | #2665 | +34.4% |
| Rockcastle County | 0.482% | $596 | $864 | $505 | $123,600 | $48,862 | 1.2% | #120 | #2688 | +5.7% |
Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).
County detail — 1 Kentucky county in depth
Full figures for the Kentucky counties most searched for, each with the Census margin of error on every median, both rankings, the five-year change, and the six nearest county-equivalents by centroid distance — nearby, not necessarily bordering, and cross-state neighbours included. For any individual property's assessed value, exemptions and bill, use that county's own assessor or appraisal district; per-county assessor URLs are never guessed here (why).
Jefferson County 0.860% · median tax $2,136 · #1443 nationally
- Median taxes — all owner-occupied
- $2,136 ± $34
- With a mortgage
- $2,222 ± $41
- Without a mortgage
- $1,974 ± $42
- Median home value
- $248,400 ± $2,496
- Median household income
- $69,866 ± $1,228
- Taxes as share of income
- 3.1%
- Effective rate
- 0.860%
- Rank in Kentucky
- #13 of 120
- National rank
- #1443 of 3,135
- Estimated tax on a $250,000 home
- $2,150
Median real-estate taxes rose 33.8% over five years ($1,597 → $2,136) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.079 percentage points (0.939% → 0.860%), a change that is itself statistically significant at 90% confidence. Median home value moved $170,100 → $248,400 (+46%), and the rate changed −0.079 percentage points.
Nearest counties to Jefferson County:
- Bullitt County, KY — 0.829%, median tax $2,050, 25 km away
- Floyd County, IN — 0.692%, median tax $1,736, 26 km away
- Oldham County, KY — 0.895%, median tax $3,519, 29 km away
- Clark County, IN — 0.770%, median tax $1,716, 32 km away
- Spencer County, KY — 0.663%, median tax $2,188, 35 km away
- Shelby County, KY — 0.767%, median tax $2,339, 38 km away
Comparing the non-overlapping Census periods 2015-2019 and 2020-2024 — consecutive 5-year estimates share survey sample and are never compared here.
How property tax works in Kentucky
Assessment, exemptions, appeals and payment are set by Kentucky law and practice, so they apply to every county in the table above. Each fact is taken from an official government source and linked to it.
- How property is assessed
- The Property Valuation Administrator is the local official who assesses most real property in each county. All real property is subject to revaluation every year, and every parcel must be physically inspected by the PVA office no less than once every four years. PVAs estimate fair cash value using the sales comparison, cost or income approach. Farmland is assessed at agricultural value rather than market value. source →
- Exemptions & credits
- Homeowners at least 65 years old, or classified as totally disabled, may claim the homestead exemption on their primary residence, filed with the county PVA. For the 2025-2026 assessment years the exemption is $49,100 deducted from assessed value, so a home assessed at $200,000 is taxed on $150,900. Disability claimants must reapply annually unless they are service-connected disabled veterans or are ruled totally and permanently disabled by Social Security or the Kentucky Retirement Systems. source →
- Appealing an assessment
- An owner must first hold a conference with the PVA or a designated deputy; only then may an appeal be filed in the county clerk's office. The deadline is one workday after the close of the 13-day tax roll inspection period, which begins the first Monday in May. The local board of assessment appeals convenes 25 to 35 days later. Failing to file or appear there forfeits any further appeal to the Kentucky Claims Commission. source →
- Payment schedule & penalties
- Tax bills are delivered to the county sheriff by September 15. If mailed by October 1, taxpayers have until November 1 to pay with a 2% discount; the face amount is due November 2 through December 31; a 5% penalty is added in January and the penalty rises to 21% of the tax from February 1. After April 15 unpaid bills become certificates of delinquency held by the county clerk and accrue 1% interest per month. source →
- Why rates vary within the state
- Each county sets a general county rate and a school district rate, plus library, soil conservation, extension and fire district rates. Most local districts fall under House Bill 44, which offers three options: the compensating rate, rolled back so revenue from existing property stays about level; a 4% increase rate requiring a public hearing; or a rate above 4%, which requires a hearing and can be forced to a recall vote. source →
- What makes this state's system distinctive
- Kentucky's statewide real property rate ratchets permanently downward. KRS 132.020(2) requires the state real property tax rate to be reduced any year the statewide total of real property assessments exceeds the previous year's total by more than 4%. The rate has fallen from 31.5 cents per $100 of assessed valuation to 10.9 cents. It is set annually by July 1 and applies to every real property tax bill in Kentucky. source →
Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.
Frequently asked questions
- What is the average property tax rate in Kentucky?
- Statewide, Kentucky's effective property-tax rate is 0.751% — the state median real-estate taxes ($1,544) divided by the state median home value ($205,600), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Kentucky at #29 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
- Which Kentucky county has the highest property taxes?
- By effective rate, Campbell County is highest in Kentucky at 1.014% (median bill $2,556), and Rockcastle County is lowest at 0.482% (median bill $596). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
- What property tax exemptions are available in Kentucky?
- Homeowners at least 65 years old, or classified as totally disabled, may claim the homestead exemption on their primary residence, filed with the county PVA. For the 2025-2026 assessment years the exemption is $49,100 deducted from assessed value, so a home assessed at $200,000 is taxed on $150,900. Disability claimants must reapply annually unless they are service-connected disabled veterans or are ruled totally and permanently disabled by Social Security or the Kentucky Retirement Systems. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
- How do I appeal a property tax assessment in Kentucky?
- An owner must first hold a conference with the PVA or a designated deputy; only then may an appeal be filed in the county clerk's office. The deadline is one workday after the close of the 13-day tax roll inspection period, which begins the first Monday in May. The local board of assessment appeals convenes 25 to 35 days later. Failing to file or appear there forfeits any further appeal to the Kentucky Claims Commission. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
- When are property taxes due in Kentucky?
- Tax bills are delivered to the county sheriff by September 15. If mailed by October 1, taxpayers have until November 1 to pay with a 2% discount; the face amount is due November 2 through December 31; a 5% penalty is added in January and the penalty rises to 21% of the tax from February 1. After April 15 unpaid bills become certificates of delinquency held by the county clerk and accrue 1% interest per month. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
- How is property assessed in Kentucky?
- The Property Valuation Administrator is the local official who assesses most real property in each county. All real property is subject to revaluation every year, and every parcel must be physically inspected by the PVA office no less than once every four years. PVAs estimate fair cash value using the sales comparison, cost or income approach. Farmland is assessed at agricultural value rather than market value. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.
Compare & explore
See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; Kentucky's statewide figure is 0.751%.