Owning in Kentucky
Data from January 2026
Property tax in Kentucky
The typical owner in Kentucky pays $1,544 a year, about 0.75% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Kentucky
- Typical tax
- $1,544
- per year, typical household
- 50% less than the U.S.
- Effective rate
- 0.75%
- tax ÷ value (estimate)
- 20% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
The state's rules
Kentucky's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Kentucky's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Kentucky says | Source |
|---|---|---|
| What triggers a new assessment | In Kentucky, your county's property valuation administrator (PVA) may revalue all real property every year, and must physically inspect every parcel at least once every four years. Value is set as of Jan. 1. What the source says“All real property is subject to being revalued every year and all real property parcels must be physically inspected by the PVA office no less than once every four years.” | Kentucky Department of Revenue Verified November 6, 2026 |
| Homestead exemption | In Kentucky the homestead exemption is only for owners 65 or older or totally disabled. For the 2025-2026 assessment years it takes $49,100 off your home's value, and the tax is figured on the rest. You apply with your county PVA's office on Form 62A350. What the source says· KRS 132.810“In Kentucky, homeowners who are least 65 years of age or who have been classified as totally disabled and meet other requirements are eligible to receive a homestead exemption. … The value of the homestead exemption for the 2025-2026 assessment years is $49,100. This amount is deducted from the assessed value of the applicant's home and property taxes are computed based upon the remaining assessment.” | Kentucky Department of Revenue Verified November 6, 2026 |
| Protest deadline One for the whole state | To appeal in Kentucky you first have a conference with your county PVA during the tax-roll inspection, which begins the first Monday in May and lasts 13 days. If you do not reach an agreement, you file an appeal with the local board of assessment appeals at the county clerk's office, no later than one workday after the inspection ends. What the source says“The tax roll inspection period is scheduled to begin on the first Monday in May and continue for thirteen days. … Any property owner desiring to appeal his or her assessment to the local board of assessment appeals must first have a conference with the PVA or a designated deputy. Once the conference has taken place, the property owner may file an appeal to the local board with the county clerk's office. The deadline for filing an appeal is one workday following the conclusion of the inspection period.” | Kentucky Department of Revenue Verified November 6, 2026 |
| When to pay | If your county mails bills by Oct. 1, you have until Nov. 1 to pay with a 2% discount. The face amount is due Nov. 2 to Dec. 31. In January a 5% penalty is added, and from Feb. 1 it is 21%. Many counties mail bills later and use another schedule, with 30 days for each stage. What the source says“If tax bills are mailed by October 1, taxpayers have until November 1 to pay their bill with a 2% discount. The face amount of the tax bill is due from November 2 to December 31. In January, a 5% penalty is added to the total amount due and beginning February 1 the penalty increases to 21% of the tax due. … If collections do not start until after November 1st, then an alternative collection schedule is implemented and property owners have 30 days to pay during each stage of the collection cycle.” | Kentucky Department of Revenue Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, Veterans.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of Kentucky, with the typical home value and the effective rate. Highest tax first.
| Oldham County | $3,519 | $393,100 | 0.90% |
|---|---|---|---|
| Campbell County | $2,556 | $252,000 | 1.01% |
| Fayette County | $2,542 | $293,500 | 0.87% |
| Kenton County | $2,395 | $244,400 | 0.98% |
| Boone County | $2,372 | $277,300 | 0.86% |
| Shelby County | $2,339 | $304,800 | 0.77% |
| Spencer County | $2,188 | $330,000 | 0.66% |
| Jefferson County | $2,136 | $248,400 | 0.86% |
| Woodford County | $2,108 | $299,700 | 0.70% |
| Bullitt County | $2,050 | $247,200 | 0.83% |
| Jessamine County | $1,960 | $268,100 | 0.73% |
| Scott County | $1,908 | $288,500 | 0.66% |
| Nelson County | $1,891 | $238,000 | 0.79% |
| Boyle County | $1,731 | $209,900 | 0.82% |
| Franklin County | $1,716 | $216,600 | 0.79% |
| Madison County | $1,698 | $232,000 | 0.73% |
| Anderson County | $1,697 | $225,100 | 0.75% |
| Daviess County | $1,675 | $199,900 | 0.84% |
| Mercer County | $1,672 | $202,300 | 0.83% |
| Warren County | $1,668 | $258,000 | 0.65% |
| Bourbon County | $1,627 | $229,300 | 0.71% |
| Henry County | $1,611 | $197,900 | 0.81% |
| Henderson County | $1,548 | $171,900 | 0.90% |
| Hardin County | $1,480 | $225,800 | 0.66% |
| Gallatin County | $1,476 | $178,200 | 0.83% |
| Clark County | $1,451 | $205,800 | 0.71% |
| Grant County | $1,432 | $209,500 | 0.68% |
| Garrard County | $1,422 | $204,900 | 0.69% |
| McCracken County | $1,410 | $188,100 | 0.75% |
| Meade County | $1,408 | $207,900 | 0.68% |
| Simpson County | $1,371 | $229,400 | 0.60% |
| Harrison County | $1,328 | $202,100 | 0.66% |
| Pendleton County | $1,275 | $159,800 | 0.80% |
| Montgomery County | $1,265 | $172,200 | 0.73% |
| Marshall County | $1,252 | $173,800 | 0.72% |
| Owen County | $1,220 | $168,700 | 0.72% |
| Barren County | $1,212 | $178,000 | 0.68% |
| Taylor County | $1,202 | $174,200 | 0.69% |
| Lyon County | $1,196 | $189,500 | 0.63% |
| Calloway County | $1,195 | $183,200 | 0.65% |
| Washington County | $1,174 | $179,200 | 0.66% |
| Greenup County | $1,171 | $134,000 | 0.87% |
| Trigg County | $1,162 | $207,700 | 0.56% |
| Marion County | $1,157 | $168,100 | 0.69% |
| Boyd County | $1,156 | $130,700 | 0.88% |
| Bracken County | $1,149 | $125,000 | 0.92% |
| Trimble County | $1,139 | $172,000 | 0.66% |
| Christian County | $1,126 | $173,600 | 0.65% |
| Hopkins County | $1,104 | $142,800 | 0.77% |
| Larue County | $1,104 | $183,500 | 0.60% |
| Carroll County | $1,070 | $140,900 | 0.76% |
| Lincoln County | $1,066 | $147,300 | 0.72% |
| Ballard County | $1,065 | $145,800 | 0.73% |
| Pulaski County | $1,057 | $166,900 | 0.63% |
| Mason County | $1,055 | $161,500 | 0.65% |
| Allen County | $1,046 | $192,300 | 0.54% |
| Logan County | $1,010 | $164,900 | 0.61% |
| Webster County | $993 | $112,900 | 0.88% |
| Adair County | $971 | $150,800 | 0.64% |
| Graves County | $970 | $147,800 | 0.66% |
| Hart County | $965 | $146,000 | 0.66% |
| McLean County | $954 | $148,500 | 0.64% |
| Carlisle County | $945 | $120,400 | 0.78% |
| Grayson County | $930 | $164,600 | 0.57% |
| Hancock County | $930 | $141,200 | 0.66% |
| Russell County | $929 | $163,200 | 0.57% |
| Union County | $927 | $104,500 | 0.89% |
| Breckinridge County | $916 | $156,700 | 0.58% |
| Todd County | $909 | $166,700 | 0.55% |
| Laurel County | $906 | $159,500 | 0.57% |
| Robertson County | $893 | $165,100 | 0.54% |
| Monroe County | $891 | $115,900 | 0.77% |
| Rowan County | $885 | $161,800 | 0.55% |
| Edmonson County | $881 | $160,300 | 0.55% |
| Powell County | $875 | $141,100 | 0.62% |
| Fleming County | $866 | $134,700 | 0.64% |
| Bath County | $850 | $129,800 | 0.65% |
| Whitley County | $849 | $131,800 | 0.64% |
| Green County | $817 | $125,000 | 0.65% |
| Casey County | $812 | $136,300 | 0.60% |
| Estill County | $799 | $119,500 | 0.67% |
| Lawrence County | $793 | $111,700 | 0.71% |
| Johnson County | $792 | $120,200 | 0.66% |
| Muhlenberg County | $790 | $127,400 | 0.62% |
| Morgan County | $780 | $118,200 | 0.66% |
| Hickman County | $779 | $115,700 | 0.67% |
| Knox County | $779 | $118,700 | 0.66% |
| Pike County | $772 | $112,000 | 0.69% |
| Livingston County | $770 | $125,600 | 0.61% |
| Cumberland County | $760 | $141,100 | 0.54% |
| Wayne County | $758 | $135,700 | 0.56% |
| Elliott County | $755 | $123,500 | 0.61% |
| Ohio County | $753 | $121,400 | 0.62% |
| Floyd County | $748 | $98,700 | 0.76% |
| Metcalfe County | $743 | $110,200 | 0.67% |
| Harlan County | $732 | $73,700 | 0.99% |
| Crittenden County | $731 | $127,300 | 0.57% |
| Nicholas County | $729 | $123,000 | 0.59% |
| Bell County | $723 | $89,000 | 0.81% |
| Martin County | $716 | $86,900 | 0.82% |
| Lee County | $705 | $83,900 | 0.84% |
| Magoffin County | $694 | $89,000 | 0.78% |
| Jackson County | $687 | $111,500 | 0.62% |
| Carter County | $649 | $132,800 | 0.49% |
| Letcher County | $648 | $67,400 | 0.96% |
| Butler County | $645 | $111,100 | 0.58% |
| Menifee County | $644 | $125,800 | 0.51% |
| Caldwell County | $643 | $118,500 | 0.54% |
| Perry County | $643 | $91,800 | 0.70% |
| Clinton County | $637 | $122,200 | 0.52% |
| Clay County | $634 | $90,700 | 0.70% |
| Fulton County | $634 | $79,100 | 0.80% |
| Lewis County | $617 | $96,000 | 0.64% |
| Rockcastle County | $596 | $123,600 | 0.48% |
| Knott County | $571 | $77,000 | 0.74% |
| Owsley County | $570 | $80,100 | 0.71% |
| Leslie County | $563 | $69,000 | 0.82% |
| McCreary County | $554 | $85,300 | 0.65% |
| Breathitt County | $510 | $70,300 | 0.73% |
| Wolfe County | $414 | $75,800 | 0.55% |
- Oldham $3,5190.90%
- Campbell $2,5561.01%
- Fayette $2,5420.87%
- Kenton $2,3950.98%
- Boone $2,3720.86%
- Shelby $2,3390.77%
- Spencer $2,1880.66%
- Jefferson $2,1360.86%
- Woodford $2,1080.70%
- Bullitt $2,0500.83%
- Jessamine $1,9600.73%
- Scott $1,9080.66%
- Nelson $1,8910.79%
- Boyle $1,7310.82%
- Franklin $1,7160.79%
- Madison $1,6980.73%
- Anderson $1,6970.75%
- Daviess $1,6750.84%
- Mercer $1,6720.83%
- Warren $1,6680.65%
- Bourbon $1,6270.71%
- Henry $1,6110.81%
- Henderson $1,5480.90%
- Hardin $1,4800.66%
- Gallatin $1,4760.83%
- Clark $1,4510.71%
- Grant $1,4320.68%
- Garrard $1,4220.69%
- McCracken $1,4100.75%
- Meade $1,4080.68%
- Simpson $1,3710.60%
- Harrison $1,3280.66%
- Pendleton $1,2750.80%
- Montgomery $1,2650.73%
- Marshall $1,2520.72%
- Owen $1,2200.72%
- Barren $1,2120.68%
- Taylor $1,2020.69%
- Lyon $1,1960.63%
- Calloway $1,1950.65%
- Washington $1,1740.66%
- Greenup $1,1710.87%
- Trigg $1,1620.56%
- Marion $1,1570.69%
- Boyd $1,1560.88%
- Bracken $1,1490.92%
- Trimble $1,1390.66%
- Christian $1,1260.65%
- Hopkins $1,1040.77%
- Larue $1,1040.60%
- Carroll $1,0700.76%
- Lincoln $1,0660.72%
- Ballard $1,0650.73%
- Pulaski $1,0570.63%
- Mason $1,0550.65%
- Allen $1,0460.54%
- Logan $1,0100.61%
- Webster $9930.88%
- Adair $9710.64%
- Graves $9700.66%
- Hart $9650.66%
- McLean $9540.64%
- Carlisle $9450.78%
- Grayson $9300.57%
- Hancock $9300.66%
- Russell $9290.57%
- Union $9270.89%
- Breckinridge $9160.58%
- Todd $9090.55%
- Laurel $9060.57%
- Robertson $8930.54%
- Monroe $8910.77%
- Rowan $8850.55%
- Edmonson $8810.55%
- Powell $8750.62%
- Fleming $8660.64%
- Bath $8500.65%
- Whitley $8490.64%
- Green $8170.65%
- Casey $8120.60%
- Estill $7990.67%
- Lawrence $7930.71%
- Johnson $7920.66%
- Muhlenberg $7900.62%
- Morgan $7800.66%
- Hickman $7790.67%
- Knox $7790.66%
- Pike $7720.69%
- Livingston $7700.61%
- Cumberland $7600.54%
- Wayne $7580.56%
- Elliott $7550.61%
- Ohio $7530.62%
- Floyd $7480.76%
- Metcalfe $7430.67%
- Harlan $7320.99%
- Crittenden $7310.57%
- Nicholas $7290.59%
- Bell $7230.81%
- Martin $7160.82%
- Lee $7050.84%
- Magoffin $6940.78%
- Jackson $6870.62%
- Carter $6490.49%
- Letcher $6480.96%
- Butler $6450.58%
- Menifee $6440.51%
- Caldwell $6430.54%
- Perry $6430.70%
- Clinton $6370.52%
- Clay $6340.70%
- Fulton $6340.80%
- Lewis $6170.64%
- Rockcastle $5960.48%
- Knott $5710.74%
- Owsley $5700.71%
- Leslie $5630.82%
- McCreary $5540.65%
- Breathitt $5100.73%
- Wolfe $4140.55%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Kentucky publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
In Kentucky the homestead exemption is only for owners 65 or older or totally disabled. For the 2025-2026 assessment years it takes $49,100 off your home's value, and the tax is figured on the rest. You apply with your county PVA's office on Form 62A350.
What the source says· KRS 132.810
“In Kentucky, homeowners who are least 65 years of age or who have been classified as totally disabled and meet other requirements are eligible to receive a homestead exemption. … The value of the homestead exemption for the 2025-2026 assessment years is $49,100. This amount is deducted from the assessed value of the applicant's home and property taxes are computed based upon the remaining assessment.”
Kentucky Department of Revenue · Verified November 6, 2026
-
If you are an older owner
At 65 or older (you or your spouse), on the home that is your permanent residence, $49,100 comes off your home's value in 2025 and 2026. Only one exemption is allowed per household. Once approved, it continues each year while you own and live in the home.
What the source says
“The Homestead exemption applies to any real property owned and maintained as the permanent residence of a taxpayer who is sixty-five years of age or older. For property owned by a married couple, the property may qualify for the exemption as long as either spouse is at least sixty-five years old. However, only one exemption is allowed per household, even if both spouses meet the age requirement. Once an application has been filed and accepted, the application is good for subsequent years as long as the original applicant owns and lives on the property.”
Kentucky Department of Revenue · Verified November 6, 2026
-
If you have a disability
If a U.S. government program or a retirement system classified you as totally disabled, and you received disability payments for the entire assessment period, you get the same exemption ($49,100 in 2025 and 2026). You must apply every year, unless you are a veteran with a service-connected disability or Social Security or the Kentucky Retirement Systems found you totally and permanently disabled.
What the source says
“If the application is based on the disability of the homeowner, then the homeowner must have been classified as totally disabled under a program authorized or administered by an agency of the United States government or any retirement system located within or outside of Kentucky. … The homeowner must have been receiving payments pursuant to his or her disability for the entire assessment period. … The homeowner must apply annually to continue to receive the exemption based upon a total disability, unless: … They are a veteran of the United States Armed Forces and have a service connected disability;”
Kentucky Department of Revenue · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
State real estate transfer tax
The law charges 50 cents for each $500 (or fraction) of the value declared in the deed, imposed on the seller (grantor). In a sale, the value is the full price paid or to be paid, including any liens on the property. The county clerk computes and collects the tax before accepting the deed for recording.
KRS 142.050(1)(b), (2), (3)(a) · Kentucky General Assembly (Kentucky Revised Statutes) · Verified October 24, 2026
-
$4 state tax on each mortgage and each conveyance
State law charges a flat $4 tax on each mortgage (and other security documents) and $4 on each conveyance of real property. Each county clerk collects it before the document is filed. The law does not say which party pays it.
KRS 142.010(1)(c), (d), (2) · Kentucky General Assembly (Kentucky Revised Statutes) · Verified October 24, 2026
Frequently asked questions
How much is property tax in Kentucky?
The typical owner pays $1,544 a year, about 0.75% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in Kentucky?
To appeal in Kentucky you first have a conference with your county PVA during the tax-roll inspection, which begins the first Monday in May and lasts 13 days. If you do not reach an agreement, you file an appeal with the local board of assessment appeals at the county clerk's office, no later than one workday after the inspection ends.
How do I apply for the homestead exemption in Kentucky?
In Kentucky the homestead exemption is only for owners 65 or older or totally disabled. For the 2025-2026 assessment years it takes $49,100 off your home's value, and the tax is figured on the rest. You apply with your county PVA's office on Form 62A350.
When is property tax paid in Kentucky?
If your county mails bills by Oct. 1, you have until Nov. 1 to pay with a 2% discount. The face amount is due Nov. 2 to Dec. 31. In January a 5% penalty is added, and from Feb. 1 it is 21%. Many counties mail bills later and use another schedule, with 30 days for each stage.
Which county in Kentucky pays the most property tax?
By amount, the highest typical tax is in Oldham County ($3,519) and the lowest in Wolfe County ($414). By effective rate, the highest is Campbell County (1.01%) and the lowest Rockcastle County (0.48%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.