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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2011 Delinquent Property Tax Bill Lists are being processed and updated daily. Check back frequently for updates.
Attention All Potential Third Party Purchasers
The Department of Revenue is now accepting applications to register as a third party purchaser of certificates of delinquency in Kentucky effective for the calendar year of 2012. All third party purchasers who meet the following conditions must register with the Department of Revenue:
- You plan to purchase 3 or more certificates of delinquency in a county;
- You plan to purchase 5 or more certificates of delinquency statewide; or
- You plan to invest more than $10,000 in certificates of delinquency.
You will be eligible to begin purchasing certificates of delinquency from any tax year 60 days from the date your application is received by the Department of Revenue. Since most – if not all – of the tax sales conducted by county clerks will be held from mid - July through the latter part of August your application needs to be received no later than May 16, 2012 to ensure you will be able to participate in every county’s tax sale. The date you may start purchasing certificates of delinquency in 2012 will be noted on your registration certificate.
A registration fee of $250 – payable to the Kentucky State Treasurer – needs to accompany your registration application.
There will continue to be a separate registration process at each county clerk’s office that all third party purchasers must follow. Each county clerk will advertise his or her specific registration deadlines at least 30 days prior to the county’s tax sale date. Separate registration fees and deposits will also be required by each county clerk’s office.
Shown below are links to two regulations – 103 KAR 5:180 – which provides detailed information about the registration and tax sale process that will be followed in each county clerk’s office and 103 KAR 5:190 – which lists the registration requirements for third party purchasers who must file with the Department of Revenue.
Additionally, there are links to the Application for Certificate of Registration to Purchase Certificates of Delinquency and Instructions for completing the application.
In the coming months, links will be posted to this web page that will provide you with lists of all third party purchasers who have registered with the Department of Revenue, a list of specific tax sale dates for each county clerk and the website address used by each county clerk to advertise the 2011 certificates of delinquency.
Archived Property Tax News
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Locate Forms to Download |
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Downloadable forms & instructions.
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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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