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Updated 2025 Tax Year

Bath County
Property Tax Guide

Everything you need to know about property taxes in Bath County, KY. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.67 per $100 assessed value (base county rate, varies by district combination)
Exemptions
5+ Available
Section 1

How Property Tax Works

Bath County, Kentucky operates under Kentucky's property tax system, where property taxes serve as a critical funding source for local government services, schools, emergency services, and infrastructure maintenance. The county's property tax rate for 2025 is $0.67 per $100 of assessed value, though this represents the base county rate and actual tax bills vary significantly based on your specific location within the county.

Property owners should understand that Bath County contains multiple special taxing districts, including school districts, fire districts, and other local service areas, each with their own additional tax rates. This means your total effective tax rate depends on which combination of districts serve your property location. The Kentucky Department of Revenue's Property Valuation Administrator (PVA) office handles assessments, while individual taxing districts set their rates annually based on budget needs and state-imposed limits.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County GeneralVariableBasic county services and operations
School DistrictVariableLocal school funding (varies by district)
Fire DistrictVariableFire protection services (where applicable)
Library DistrictVariablePublic library services (where applicable)
Total Base Rate$0.67Combined rate for 2025 levy year

Note: These rates apply to the 2025 tax levy year. Actual rates vary by specific location within Bath County depending on which special taxing districts serve your property. School district rates typically represent the largest component of your total tax bill. Contact the Bath County PVA office at (606) 674-2613 for your property's exact district combination and total rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Bath County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Bath County occur when property ownership changes hands or when new construction is completed after the January 1st assessment date. When you purchase property or complete new construction, the Property Valuation Administrator calculates additional taxes based on the difference between the previous assessment and the new assessed value, prorated for the remaining months in the tax year.

For example, if you purchase a home in June that was previously assessed at $200,000 but now reflects a market value of $300,000, you would owe supplemental taxes on the $100,000 difference for the seven remaining months of the tax year (June through December). The calculation would be: ($100,000 ÷ 100) × $0.67 × (7 ÷ 12) = approximately $391 in supplemental taxes, due within 30 days of the supplemental bill date.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if qualified): -$37,000 assessment reduction
  • Net Taxable Value: $263,000
  • Annual Tax: $263,000 ÷ 100 × $0.67 = $1,762
  • Monthly Escrow: $147

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if qualified): -$37,000 assessment reduction
  • Net Taxable Value: $563,000
  • Annual Tax: $563,000 ÷ 100 × $0.67 = $3,772
  • Monthly Escrow: $314

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if qualified): -$37,000 assessment reduction
  • Net Taxable Value: $963,000
  • Annual Tax: $963,000 ÷ 100 × $0.67 = $6,452
  • Monthly Escrow: $538

Note: Homestead credit requires annual application and is available only to qualified homeowners age 65+ or those with total household income under specific thresholds. All tax credits require application and are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Bath County require property tax escrow accounts, where you pay 1/12th of your estimated annual property tax bill with each monthly mortgage payment. Lenders typically collect an initial escrow deposit at closing equal to 2-3 months of taxes, then analyze your escrow account annually to ensure adequate funds.

Your lender receives tax bills directly from Bath County and pays them on your behalf by the November 15th due date. If you pay by November 1st, you receive a 2% discount, which most lenders will capture for your escrow account. You should receive an annual escrow analysis statement showing tax payments made and any account adjustments needed. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly, typically with a 60-day notice from your lender.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Bath County property taxes due for the current tax year? A: Property taxes are due November 15th for the current fiscal year. Pay by November 1st to receive a 2% early payment discount.

Q: What tax credits are available and do they require application? A: The primary credit is the Homestead Exemption for homeowners age 65+ or meeting income qualifications. This credit requires annual application by December 31st and reduces your assessed value by up to $37,000. All credits require application - none are automatic.

Q: How does the Homestead credit work? A: The Homestead credit doesn't reduce your property's market value - instead, it limits annual assessment increases and can reduce your taxable assessed value. You must apply annually through the Bath County PVA office, and qualification depends on age (65+) or income limits.

Q: How often are properties reassessed in Bath County? A: Kentucky requires property reassessment every four years. Bath County typically conducts comprehensive reappraisals on this cycle, with annual updates for new construction and property changes.

Q: What happens if I pay property taxes late? A: Late payments incur penalties and interest charges. After December 31st, unpaid taxes become delinquent and subject to additional collection procedures, including potential tax lien sales.

Q: Can I pay property taxes online? A: Contact the Bath County Sheriff's office at (606) 674-2936 for current online payment options and accepted methods.

Q: How do special district taxes work? A: Your property may be located in multiple special taxing districts (school, fire, library). Each district adds its own rate to your total tax bill. The exact combination depends on your property's location within Bath County.

Q: How do I appeal my property assessment? A: You can appeal during the annual inspection period (typically in May) or within 30 days of receiving a reassessment notice. Contact the Bath County PVA office at (606) 674-2613 to schedule a conference and discuss the appeal process.

Q: What documentation do I need for tax credit applications? A: For Homestead credits, you typically need proof of age (driver's license), income documentation (tax returns, Social Security statements), and property ownership verification. Contact the PVA office for specific requirements.

Q: Do senior citizens get automatic tax reductions? A: No reductions are automatic. Seniors age 65+ may qualify for the Homestead credit, but must apply annually by December 31st through the Bath County PVA office.

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