Estimate your Kentucky property tax based on the state's 0.80% average effective rate. Enter your home value for an instant, free calculation.
Enter any tax exemption amount you qualify for in Kentucky
Kentucky assesses homes at 100% of market value but keeps effective rates well below the national average. Its homestead exemption is age- and disability-based, worth $49,100 off assessed value for 2025–2026.
Kentucky real property is assessed at 100% of fair cash value as of January 1 by the county Property Valuation Administrator (PVA), usually via mass appraisal. Cities, counties, school districts, and special districts each set rates per $100 of assessed value, so bills combine overlapping district rates, with growth limited by the state's 4% revenue rollback law (HB 44).
| Home Value | Estimated Annual Tax | Monthly (Escrow) |
|---|---|---|
| $189,000 (median) | $1,512 | $126/mo |
| $250,000 | $2,000 | $167/mo |
| $600,000 | $4,800 | $400/mo |
Effective rates vary within Kentucky. These figures are median-tax-to-median-value estimates from U.S. Census ACS data (2019–2023 ACS 5-year (SmartAsset)) for some of the most populous counties:
| County | Effective Rate |
|---|---|
| Jefferson County | 0.86% |
| Fayette County | 0.83% |
| Kenton County | 0.93% |
| Boone County | 0.80% |
| Campbell County | 0.95% |
| Warren County | 0.61% |
| Hardin County | 0.62% |
| Bullitt County | 0.76% |
Among these counties, effective rates range from about 0.61% in Warren County to 0.95% in Campbell County. Your actual rate depends on the local mill/millage set by your county, city, and school district.
Kentucky's homestead exemption is age/disability-based, not a general homeowner break. For the 2025–2026 assessment period it is $49,100, deducted from assessed value before taxes are computed (up from $46,350 in 2023–2024), for owners 65+ or classified as totally disabled. Applications are filed with the county PVA.
Owners 65+ qualify for the $49,100 homestead exemption, and totally and permanently disabled owners qualify for the same amount if certified as totally disabled under a government program and receiving disability payments. Kentucky has no separate statutory property-tax exemption exclusively for veterans; disabled veterans typically qualify through the disability homestead exemption.
Rates are set over the summer and bills are usually mailed in the fall (often on or after October 1). When bills are mailed by October 1, a 2% discount applies for payment by November 1; face value runs November 2 through December 31, with a 5% penalty in January and about 20% in added charges after January 31 before liens are sold.
An owner who disagrees must first hold a conference with the PVA during the annual open-inspection period (a roughly 13-day window starting the first Monday in May). If unresolved, appeal to the local Board of Assessment Appeals, then the Kentucky Claims Commission and courts.
Kentucky's statewide effective property tax rate is about 0.71%–0.80% of home value depending on the source, below the national average. The typical homeowner pays roughly $1,600 a year, with county rates from about 0.55% to 0.95%.
Homeowners 65 or older, or classified as totally and permanently disabled. For 2025–2026 it removes $49,100 from the home's assessed value before taxes are calculated. Applications are filed with the county Property Valuation Administrator.
Bills are generally mailed in the fall. Paying by November 1 earns a 2% discount, face amount is due through December 31, and a 5% penalty applies in January with total added charges reaching about 20% after January 31.