Property Tax Due Dates in Kentucky

Kentucky property taxes are administered at the county level, with property assessed at 100% of fair cash value by the county property valuation administrator (PVA). Tax bills are mailed in the fall with a discount period for early payment. Kentucky also taxes some tangible personal property (for businesses), but residential personal property like vehicles is taxed separately through local registration fees in most jurisdictions.

Kentucky property taxes offer a discount for early payment: 2% discount: If paid by November 1 Face value: November 2 through December 31 5% penalty: January 1 through April 30 10% penalty: May 1 and later; sheriff's tax bill transferred to county clerk Most counties offer online payment. Contact your county sheriff's office (which collects property taxes in Kentucky) for payment options.

Kentucky property tax exemptions: Homestead Exemption — Kentucky homeowners who are 65 or older, or are classified as totally disabled, receive a homestead exemption of $46,350 (2024, adjusted every two years for inflation) off the assessed value of their primary residence. Apply with your county PVA when you turn 65 or become disabled — the exemption renews automatically. Disability Exemption — The same $46,350 exemption applies to totally disabled homeowners regardless of age. Veteran Exemption — Various exemptions are available for qualifying disabled veterans. Contact your county PVA for details.

Kentucky property tax appeals are filed with the county Board of Assessment Appeals: Deadline: You have 60 days from the mailing of your assessment notice to file a written appeal with the county Board of Assessment Appeals (sometimes called the Board of Supervisors). Process: Appear at your hearing with comparable sales, an independent appraisal, or other evidence. The board has 30 days to notify you of their decision. Further appeal: Appeal Board of Assessment Appeals decisions to the Kentucky Claims Commission or Circuit Court within 30 days.