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Kentucky property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

DOR describes the typical cycle as 5% in January and 21% beginning February 1; alternative billing schedules differ. This agency summary does not substitute for the statutory collection provisions.

Official source. Verified .

Appeal process

A dissatisfied property owner may appeal the local assessment board's ruling to the Kentucky Board of Tax Appeals.

Official source. Verified .

Who may represent homeowners

Paid representation before the local board is limited to attorneys, CPAs, specified qualified appraisers, Kentucky-licensed real-estate brokers, taxpayer employees, or other individuals with a Department-recognized professional designation.

Official source. Verified .

Homestead exemption

Age 65+ taxpayer who owns and maintains the property as a permanent residence.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Disability homestead exemption

Total disability under a government-authorized program or retirement system throughout the tax period, disability payments, and verification by December 31.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Kentucky?

A dissatisfied property owner may appeal the local assessment board's ruling to the Kentucky Board of Tax Appeals.

Who may represent a homeowner in a Kentucky property tax appeal?

Paid representation before the local board is limited to attorneys, CPAs, specified qualified appraisers, Kentucky-licensed real-estate brokers, taxpayer employees, or other individuals with a Department-recognized professional designation.

Sources

revenue.ky.gov
In January, a 5% penalty is added to the total amount due and beginning February 1 the penalty increases to 21% of the tax due.

Verified October 24, 2026

revenue.ky.gov
If the property owner is dissatisfied with the local board’s ruling, an appeal can then be filed at the state level with the Kentucky Board of Tax Appeals (KBTA).

Verified October 24, 2026

revenue.ky.gov
Any person receiving compensation to represent the property owner before the local board at an appeal hearing must be an attorney, certified public accountant, a certified real estate appraiser, a Kentucky licensed real estate broker, a licensed or certified Kentucky real estate appraiser, an appraiser who possesses a temporary practice permit or reciprocal license or certification in Kentucky to perform appraisals (and is required to conform to the Uniform Standards of Professional Appraisal Practice), an employee of the taxpayer or any other individual possessing a professional designation recognized by the Department of Revenue.

Verified October 24, 2026

revenue.ky.gov
Homestead exemption

Verified October 24, 2026

revenue.ky.gov
The Homestead exemption applies to any real property owned and maintained as the permanent residence of a taxpayer who is sixty-five years of age or older.

Verified October 24, 2026

revenue.ky.gov
The Homestead exemption is also extended

Verified October 24, 2026

revenue.ky.gov
The Homestead exemption is also extended to anyone who is totally disabled under a program authorized or administered by an agency of the United States Government or any retirement system either within or without the Commonwealth of Kentucky. To qualify, the applicant must have maintained the disability classification for the entirety of the particular taxation period, must have received disability payments under this classification, and must submit verification documentation before December 31.

Verified October 24, 2026