Property Taxes in Kentucky: Rates, Exemptions, and How They Work (2026)
TL;DR
Kentucky property taxes are assessed at 100% of fair cash value by the county Property Valuation Administrator (PVA). The average effective rate is about 0.80%. Kentucky's homestead exemption for seniors 65+ and disabled homeowners exempts the first $46,350 (adjusted periodically) from state and local taxes. The state rate is set by the legislature at $0.1220 per $100 of assessed value. County and special district rates vary. Appeal to the county PVA informally, then to the local Board of Assessment Appeals, with further appeal to the Kentucky Board of Tax Appeals.
Assessment
The county PVA assesses all property at 100% of fair cash value. Reassessment occurs on a 4-year cycle in most counties, with annual adjustments based on sales ratios.
Tax Rates
Kentucky has a state property tax rate ($0.1220 per $100) plus local rates set by counties, cities, and school districts. School district rates are typically the largest component.
Exemptions
| Exemption | Benefit | Who Qualifies |
|---|---|---|
| Homestead Exemption | $46,350 off assessed value | 65+ or totally disabled |
| Disabled Veterans | $46,350 off assessed value | Totally disabled veterans |
Appeal Process
- PVA office: Informal conference with the PVA
- County Board of Assessment Appeals: File by January 1 following the assessment
- Kentucky Board of Tax Appeals: Appeal within 30 days
- Circuit Court: Further judicial appeal
Check your Kentucky assessment with our free property tax analyzer.
Frequently Asked Questions
What should I know about property taxes in kentucky: rates, exemptions, and how they work (2026)?
Kentucky property taxes are assessed at 100% of fair cash value by the county Property Valuation Administrator (PVA). The average effective rate is about 0.80%. Kentucky's homestead exemption for seniors 65+ and disabled homeowners exempts the first $46,350 (adjusted periodically) from state and local taxes.
What should I know about assessment?
The county PVA assesses all property at 100% of fair cash value. Reassessment occurs on a 4-year cycle in most counties, with annual adjustments based on sales ratios.
What should I know about tax rates?
Kentucky has a state property tax rate ($0.1220 per $100) plus local rates set by counties, cities, and school districts. School district rates are typically the largest component.
What is the process for appeal process?
Check your Kentucky assessment with our free property tax analyzer.