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Property Tax

Property tax is levied on the fair cash value of all real, tangible or intangible property unless a specific exemption exists in the Kentucky Constitution or in the case of personal property, has been granted by the General Assembly.

In general, property is assessed at its fair cash value as of January 1 of each year.  Real property must be listed for assessment with the property valuation administrator between January 1 and March 1. Tangible and intangible personal property may be listed either with the PVA or the Department of Revenue and must be listed by May 15th.

An exception to the usual method of paying property taxes involves motor vehicles.  The appropriate property tax is due and payable to the county clerk on or before the last day of the month in which registration renewal is required for the vehicle. 

Kentucky's Property Tax Laws are located in Chapters 131 - 136 of the Kentucky Revised Statutes and in the Kentucky Constitution.

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Property Tax Rates
Sheriff's State Property Tax Collection Information
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E-Filing and Payment Options

E-Tax - Electronic Filing and Payment Options


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Last Updated 3/7/2007
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