Kentucky · Property Tax

Kentucky Property Tax by County

Kentucky has counties operating under a county-driven assessment system. Effective property tax rates run ~0.83% statewide median — slightly below the national average.

Why move here

low effective rates
low cost of living
$39,300 homestead exemption (65+ or 100% disabled — KRS 132.810)
Louisville + Lexington urban + bluegrass rural
agricultural + bourbon industry
Kentucky Derby + horse country
no estate tax
UK + Louisville college culture
diverse geography (mountains + rivers + bluegrass)

Why not move here

tornado risk
fiscal challenges in some counties
slower wage growth than coastal markets
opioid crisis impact in some areas (especially Eastern KY)
hot humid summers
varied service quality

This almanac covers 13 of 120 Kentucky counties.

Average effective rate

0.87%

Tax bill ÷ market value · Across 13 covered Kentucky counties

National rank

#30 of 50

Ranked highest to lowest by rate · #21 from the lowest

Average annual bill

$2,183

On a typical $249,615 Kentucky home

State income tax

3.50%

Flat rate · applies to all income · Cut from 4% in 2026; possible further reductions toward 0%

Cheapest county we cover

Pulaski

Somerset · 0.66% effective rate

For retirees

Compare relief

Check eligibility, covered levies and payment timing.

For disabled veterans

Check benefits

Distinguish value exemptions from a full covered-tax exemption.

13 of 120 Kentucky counties covered

Jefferson County

Louisville · pop. 755k

0.93% effective rate

$2.4k median bill

Fayette County

Lexington · pop. 325k

0.95% effective rate

$2.9k median bill

Kenton County

Covington · pop. 170k

0.95% effective rate

$2.5k median bill

Boone County

Burlington · pop. 140k

0.85% effective rate

$2.8k median bill

Warren County

Bowling Green · pop. 140k

0.78% effective rate

$2.1k median bill

Hardin County

Elizabethtown · pop. 110k

0.78% effective rate

$1.8k median bill

Daviess County

Owensboro · pop. 105k

Hopkinsville · pop. 70k

About this site's data and estimates. The Property Tax Almanac is an independent editorial reference. It is not affiliated with any government agency, tax assessor, or tax preparation service. The calculators and data on this site are informational and are not a substitute for advice from a qualified tax professional, attorney, or your official county assessor or appraisal district.

Accuracy, sources, and scope. Source years and review coverage vary. A record’s update date is not confirmation of its tax year. Reviewed guides identify their official sources and calculation limits; other records may have incomplete source documentation. See our methodology and review process.

How to use these estimates. Read the scope of each tool: it may use a representative district, a historical rate, or hypothetical inputs. County benchmarks are not a parcel-specific tax quote. Confirm the taxable value, taxing districts, applicable year, exemptions and additional charges with the responsible local office before relying on an estimate.

No legal or tax advice; no warranty. Nothing on this site constitutes legal, tax, financial, investment, or real estate advice. The Property Tax Almanac, its authors, and its publisher make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the content on this site. Any reliance you place on the information is strictly at your own risk. We are not liable for any loss or damage — including without limitation, indirect or consequential loss or damage — arising from the use of this site or from decisions made based on its content.

Found an error? Property tax rules are complex and change often. If you spot an inaccuracy, please use our correction instructions — corrections help every reader who comes after you.