How do I pay my property taxes?

County Sheriff (county level - each of Kentucky's 120 counties; County Sheriff collects property taxes in Kentucky, not the Treasurer)

Details

What you need to know

Online Option

Most Kentucky counties offer online payment through the County Sheriff's website; search "[County Name] County Sheriff Kentucky property tax payment"

Where to Go

County Sheriff's office (address in your v2 county data); NOT the Treasurer - Kentucky property taxes collected by Sheriff

County-specific variations apply

All 120 Kentucky counties follow the same discount/penalty schedule (November 2% discount; face amount through January 31; 5% penalty from February) but online portals, payment methods, and accepted forms vary. Boone, Kenton, Jefferson (Louisville), Fayette (Lexington), and Warren County Sheriff offices have robust online payment systems. Verify your specific county Sheriff's current payment options. Some counties offer satellite payment locations.

Kentucky Notes

Important state-specific details

COUNTY SHERIFF collects property taxes in Kentucky - this is unique nationally; do NOT go to the Treasurer's office to pay property taxes.
Kentucky offers a 2% discount for paying in NOVEMBER - plan ahead.
Assessment date: January 1 each year; Property Valuation Administrator (PVA) - an elected official in each of the 120 counties - assesses all real property at 100% of fair cash value per Section 172 of the Kentucky Constitution.
HOMESTEAD EXEMPTION (seniors/disabled): $49,100 deduction from assessed value for homeowners 65+ or 100% disabled (2025-2026 biennium; adjusted every 2 years for inflation); apply with your County PVA; property must be owner-occupied primary residence.
KEY EXEMPTIONS available through County PVA (apply by March 1):
Disability Exemption: $49,100 deduction for 100% permanently disabled homeowners
Agricultural Land Exemption: qualifying agricultural land assessed at use value (not market value)
No state property tax in Kentucky - all property taxes are local (county, city, school district, special districts).

Official Source

State office contact

State Office

Kentucky Department of Revenue, Property Tax Division - revenue.ky.gov/Property | (502) 564-4321; County Sheriff (property tax collection - varies by county); County PVA (assessment - varies by county)