Property Tax Rates & Rules
Kentucky has an average effective property tax rate of 0.85%, making it a mid-range property tax state. On a median-valued home of $200,000, the typical annual property tax bill is $1,700. Homeowners may qualify for a homestead exemption, which can reduce the taxable value of a primary residence. Exemption applies to primary residence of qualifying homeowners ($46,350 for 2025-26). Senior citizens may qualify for additional exemptions or tax relief programs. If you believe your property is over-assessed, you have the right to appeal.
Assessment Method
Fair cash value assessment; state real property rate adjusted annually (HB 44).
Homestead Exemption Details
Exemption applies to primary residence of qualifying homeowners ($46,350 for 2025-26).
Senior Exemption Details
Homestead exemption available to homeowners 65+; amount adjusted biennially for inflation.
How to Appeal Your Assessment
Conference with PVA (Assessor) in May; then appeal to Board of Assessment Appeals.
What is the property tax rate in Kentucky?
Kentucky has an average effective property tax rate of 0.85%. On a home valued at $200,000, the typical annual property tax bill is approximately $1,700. Rates vary by county — Campbell has the highest rates while Morgan has the lowest.
Does Kentucky have a homestead exemption?
Yes. Kentucky offers a homestead exemption for primary residences. Exemption applies to primary residence of qualifying homeowners ($46,350 for 2025-26).
How is property assessed in Kentucky?
Kentucky assesses property at 100%. Fair cash value assessment; state real property rate adjusted annually (HB 44). The assessed value is then multiplied by the local mill rate to determine your property tax bill.
How do I appeal my property tax assessment in Kentucky?
Conference with PVA (Assessor) in May; then appeal to Board of Assessment Appeals.
Are there senior property tax exemptions in Kentucky?
Yes. Kentucky offers property tax relief for senior citizens. Homestead exemption available to homeowners 65+; amount adjusted biennially for inflation.
When are property taxes due in Kentucky?
Kentucky property taxes are paid on a Due by Dec 31; 2% discount for payment in November.. Contact your county tax collector for exact due dates and payment options for your area.
How does Kentucky property tax compare to neighboring states?
Kentucky's average effective rate of 0.85% is close to the national average of approximately 1.1%. Use the comparison table above to see how neighboring states compare.
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Official Source
Kentucky Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.