Kentucky property tax rates by county
Kentucky · #29 of 52 · 120 counties
0.75%state benchmark
Median annual property tax $1,544 · median home value $205,600
Below the U.S. benchmark 0.94%. Annual payment due Dec 31. Payment dates ↓
Same house, different county
Apply each county's benchmark rate to a $205,600 home, the Kentucky median: about $2,085 a year in Campbell County (1.01%) versus $1,005 in Carter County (0.49%) — $1,080 a year apart for the same house. Counties with at least 20,000 people.
Where most Kentucky residents live
| County | Rate | Median tax | Of income |
|---|---|---|---|
| Jefferson County#13 of 120 | 0.86% | $2,136 | 3.1% |
| Fayette County#12 of 120 | 0.87% | $2,542 | 3.7% |
| Kenton County#3 of 120 | 0.98% | $2,395 | 3.0% |
| Warren County#82 of 120 | 0.65% | $1,668 | 2.5% |
| Boone County#14 of 120 | 0.86% | $2,372 | 2.4% |
Of income = median annual property tax ÷ median household income (all households, owners and renters), ACS 2020–2024 5-year. A real bill depends on the assessed value and exemptions, not only the rate.
Counties, highest rate first
- Campbell CountyMedian home value $252,000
- Harlan CountyMedian home value $73,700
- Kenton CountyMedian home value $244,400
- Letcher CountyMedian home value $67,400
- Bracken CountyMedian home value $125,000
- Henderson CountyMedian home value $171,900
- Oldham CountyMedian home value $393,100
- Union CountyMedian home value $104,500
- Boyd CountyMedian home value $130,700
- Webster CountyMedian home value $112,900
- Greenup CountyMedian home value $134,000
- Fayette CountyMedian home value $293,500
- Jefferson CountyMedian home value $248,400
- Boone CountyMedian home value $277,300
- Lee CountyMedian home value $83,900
- Daviess CountyMedian home value $199,900
- Bullitt CountyMedian home value $247,200
- Gallatin CountyMedian home value $178,200
- Mercer CountyMedian home value $202,300
- Boyle CountyMedian home value $209,900
- Martin CountyMedian home value $86,900
- Leslie CountyMedian home value $69,000
- Henry CountyMedian home value $197,900
- Bell CountyMedian home value $89,000
- Fulton CountyMedian home value $79,100
- Pendleton CountyMedian home value $159,800
- Nelson CountyMedian home value $238,000
- Franklin CountyMedian home value $216,600
- Carlisle CountyMedian home value $120,400
- Magoffin CountyMedian home value $89,000
- Hopkins CountyMedian home value $142,800
- Monroe CountyMedian home value $115,900
- Shelby CountyMedian home value $304,800
- Carroll CountyMedian home value $140,900
- Floyd CountyMedian home value $98,700
- Anderson CountyMedian home value $225,100
- McCracken CountyMedian home value $188,100
- Knott CountyMedian home value $77,000
- Montgomery CountyMedian home value $172,200
- Madison CountyMedian home value $232,000
- Jessamine CountyMedian home value $268,100
- Ballard CountyMedian home value $145,800
- Breathitt CountyMedian home value $70,300
- Lincoln CountyMedian home value $147,300
- Owen CountyMedian home value $168,700
- Marshall CountyMedian home value $173,800
- Owsley CountyMedian home value $80,100
- Lawrence CountyMedian home value $111,700
- Bourbon CountyMedian home value $229,300
- Clark CountyMedian home value $205,800
- Woodford CountyMedian home value $299,700
- Perry CountyMedian home value $91,800
- Clay CountyMedian home value $90,700
- Garrard CountyMedian home value $204,900
- Taylor CountyMedian home value $174,200
- Pike CountyMedian home value $112,000
- Marion CountyMedian home value $168,100
- Grant CountyMedian home value $209,500
- Barren CountyMedian home value $178,000
- Meade CountyMedian home value $207,900
- Metcalfe CountyMedian home value $110,200
- Hickman CountyMedian home value $115,700
- Estill CountyMedian home value $119,500
- Spencer CountyMedian home value $330,000
- Trimble CountyMedian home value $172,000
- Scott CountyMedian home value $288,500
- Hart CountyMedian home value $146,000
- Morgan CountyMedian home value $118,200
- Johnson CountyMedian home value $120,200
- Hancock CountyMedian home value $141,200
- Harrison CountyMedian home value $202,100
- Graves CountyMedian home value $147,800
- Knox CountyMedian home value $118,700
- Hardin CountyMedian home value $225,800
- Washington CountyMedian home value $179,200
- Bath CountyMedian home value $129,800
- Green CountyMedian home value $125,000
- Mason CountyMedian home value $161,500
- Calloway CountyMedian home value $183,200
- McCreary CountyMedian home value $85,300
- Christian CountyMedian home value $173,600
- Warren CountyMedian home value $258,000
- Whitley CountyMedian home value $131,800
- Adair CountyMedian home value $150,800
- Fleming CountyMedian home value $134,700
- Lewis CountyMedian home value $96,000
- McLean CountyMedian home value $148,500
- Pulaski CountyMedian home value $166,900
- Lyon CountyMedian home value $189,500
- Ohio CountyMedian home value $121,400
- Powell CountyMedian home value $141,100
- Muhlenberg CountyMedian home value $127,400
- Jackson CountyMedian home value $111,500
- Livingston CountyMedian home value $125,600
- Logan CountyMedian home value $164,900
- Elliott CountyMedian home value $123,500
- Larue CountyMedian home value $183,500
- Simpson CountyMedian home value $229,400
- Casey CountyMedian home value $136,300
- Nicholas CountyMedian home value $123,000
- Breckinridge CountyMedian home value $156,700
- Butler CountyMedian home value $111,100
- Crittenden CountyMedian home value $127,300
- Russell CountyMedian home value $163,200
- Laurel CountyMedian home value $159,500
- Grayson CountyMedian home value $164,600
- Trigg CountyMedian home value $207,700
- Wayne CountyMedian home value $135,700
- Edmonson CountyMedian home value $160,300
- Rowan CountyMedian home value $161,800
- Wolfe CountyMedian home value $75,800
- Todd CountyMedian home value $166,700
- Allen CountyMedian home value $192,300
- Caldwell CountyMedian home value $118,500
- Robertson CountyMedian home value $165,100
- Cumberland CountyMedian home value $141,100
- Clinton CountyMedian home value $122,200
- Menifee CountyMedian home value $125,800
- Carter CountyMedian home value $132,800
- Rockcastle CountyMedian home value $123,600
When it's due in Kentucky
All states| Annual payment | Due Dec 31 Late from Jan 1 under state law — the exact cutoff time, weekend/holiday carry-over and this year's date are on your bill. |
|---|---|
| Late penalty | 5% penalty Jan 1-31; 21% penalty on Feb 1 (10% penalty + 10% sheriff collection fee + 1%/month interest under KRS 134.119) |
| Early-payment discount | 2% discount if paid on or before November 30 (KRS 134.015) |
| Appeal window | first Monday in May for 13 days (open inspection period) with county PVA / board of assessment appeals (KRS 133.120) |
2% discount if paid by Nov 30; face amount due Dec 1-31; 5% penalty in Jan; 21% penalty starting Feb 1. Regular annual schedule; tax year: calendar 2026, bills mailed Oct/Nov. Source: KRS 134.015, KRS 134.119, rules checked 2026-09-19. Confirm the amount and deadline on your official tax bill.
Benchmark = median real estate taxes paid ÷ median home value, ACS 2020–2024 5-year. Counties where the Census reports a range ("less than $200", "$10,000 or more") get no rate.