Property Tax
Property tax is levied on the fair cash value of all real and tangible unless a specific exemption exists in the Kentucky Constitution or in the case of personal property, has been granted by the General Assembly.
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The Kentucky Property Tax Calendar |
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The Kentucky property tax calendar provides a general outline of the major statutory due dates for various parts of the property tax assessment and collection cycle. These dates have been established by the Legislature in an attempt to provide for continuity throughout the year across the State as well as to provide for the equitable and timely levy and collection of property taxes.
Overview of the Tax Calendar
The assessment date of both real and personal property is January 1 of each year. The official name on the property tax bill is the January 1st property owner. Real property owners can list their property with the property valuation administrator between January 1 and March 1, while tangible personal property must be listed between January 1 and May 15.
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Breaking News |
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Attention All Potential Third Party Purchasers
It is now too late to file an application to register with the Department of Revenue and still be eligible to participate in any county clerk’s tax sale. If you want to purchase certificates of delinquency that remain available after a county’s tax sale has been held, you can submit the application form and you will be eligible to purchase certificates of delinquency in any county 60 days after receipt of your application by the Department of Revenue. See the links below for more information on the application process and a copy of the application form.
Regulation 103 KAR 5:180
Regulation 103 KAR 5:190
County Clerk Web Site Addresses for Certificate of Delinquency Listings [PDF - 56KB] 7-28-10
County Clerk Delinquent Unmined Coal Tax Sale Dates 2010 [PDF - 21KB] 9-2-10
County Clerk Delinquent Oil and Gas Tax Sale Dates 2010 [Excel - 24KB] 8-23-10
County Clerk Delinquent Tax Sale Dates 2010 [Excel - 20KB] 6-21-10
Instructions for Application of Registration to Purchase Certificate of Delinquency
Application For Certificate of Registration to Purchase Certificate of Delinquency
Third Party Purchasers Registered [PDF - 10KB] 9-1-10
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Locate Forms to Download |
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Property Tax Links |
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Property Tax Rates |
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Property Tax Newsletter |
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Contact DOR Staff |
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