Kentucky

Kentucky has an effective property tax rate of 0.8%, with a median annual property tax of $1,578. Properties are assessed at 100.0% of market value and reassessed every 4 years (property valuation administrators conduct full revaluation on 4-year cycle). Payments are due annual.

Effective Rate

0.80%

Assessment Ratio

100.0%

Median Annual Tax

$1,578

Payment Frequency

Annual

Appeal Deadline

Within 1 year of January 1 assessment date; formal appeal to County Board of Assessment Appeals or by May 1

Due Dates

Varies by county; most due between November 1 and January 31. 2% discount for early payment in many counties.

Reassessment Cycle

Every 4 years (Property Valuation Administrators conduct full revaluation on 4-year cycle)

Homestead Exception

$46,800 exemption (2024-2025) for homeowners 65+ or totally disabled

Key Notes

State property tax rate is $0.1190 per $100 of assessed value. Local rates added on top by county, city, school, and special districts. Annual House Bill 1 adjusts rates to be revenue-neutral with reassessments.

Late Penalty

2% discount if paid early; 5% penalty after due date; 10% add-on for sheriff's collection; 12% annual interest on liens

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