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Updated 2025 Tax Year

Boyle County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
6.9% for real property (2025), varies by special taxing districts for additional services
Exemptions
4+ Available
Section 1

How Property Tax Works

Boyle County, Kentucky operates under a property tax system that funds essential local services including schools, roads, public safety, and county government operations. Property owners in Boyle County pay taxes based on assessed property values, with the current real property tax rate set at 6.9% for the 2025 fiscal year. This represents a compensating rate designed to generate similar revenue as the previous year despite changes in property values.

The effective tax burden varies significantly depending on your specific location within Boyle County due to special taxing districts that may include additional assessments for school bonds, fire districts, or other municipal services. Property is assessed at 100% of fair cash value as determined by the Boyle County Property Valuation Administrator (PVA), with reassessments conducted periodically to maintain current market valuations.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Real Property Tax6.9%FY 2025 compensating rate for land and buildings
Personal Property Tax7.71%FY 2025 compensating rate for vehicles, boats, business equipment
School DistrictVariesAdditional assessment depending on school district boundaries
Special DistrictsVariesFire districts, water districts, and other municipal services
Public Service CompanyVariableUtilities and public service corporations (separate assessment)

Note: These rates apply to the 2025 levy year. Actual tax bills may include additional special district assessments that vary by location within Boyle County. Contact the Boyle County Clerk's office for specific rate information applicable to your property's taxing district.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Boyle 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 Boyle County are triggered by changes in property ownership, new construction, or improvements that increase assessed value during the tax year. When these events occur, the Property Valuation Administrator issues a supplemental assessment for the portion of the year the new value applies.

The supplemental tax is calculated by determining the difference between the old and new assessed values, applying the current tax rate, and prorating for the remaining months in the tax year. For example, if you purchase a home in January with a higher assessed value than previously recorded, you would receive a supplemental bill for the additional tax owed from the date of ownership change through the end of the fiscal year. These supplemental billings are considered due upon receipt, with the actual due date typically 30 days after the tax bill is issued.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$41,500 (requires application)
  • Net Taxable Value: $258,500
  • Annual Tax (6.9% rate): $1,784
  • Monthly Escrow: $149

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$41,500 (requires application)
  • Net Taxable Value: $558,500
  • Annual Tax (6.9% rate): $3,854
  • Monthly Escrow: $321

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$41,500 (requires application)
  • Net Taxable Value: $958,500
  • Annual Tax (6.9% rate): $6,614
  • Monthly Escrow: $551

Important: Homestead and other tax credits require annual application and are not automatically applied. Rates shown are base county rates and may be higher due to special district assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Boyle County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments along with your mortgage payment, then remits annual property tax payments directly to the Boyle County Sheriff's office when taxes become due.

Escrow accounts are typically reviewed annually, with adjustments made based on actual tax bills and any changes in assessed value or tax rates. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Lenders must provide advance notice of escrow payment changes and may spread any shortage over 12 months. You can verify your tax payments by contacting the Boyle County Clerk's office or checking online payment records to ensure your lender has made timely payments.

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 property taxes due in Boyle County for the current fiscal year? A: Real property taxes are due by April 15, 2026. Personal property taxes are due by May 15, 2026. Early payment with a 2% discount is available between September 15 and November 1, 2025.

Q: What tax credits are available and do they require application? A: The primary tax credit is the homestead exemption for property owners 65 or older or those determined to have a disability. This credit reduces your assessed value and requires annual application through the Boyle County PVA office.

Q: How does the homestead credit work? A: The homestead credit limits assessment increases rather than reducing market value. It caps the annual increase in your home's assessed value, providing tax relief as property values rise. You must file annually to maintain this benefit.

Q: How often are properties reassessed? A: Properties are subject to periodic reassessment to maintain current market values. The PVA conducts regular reviews and may update assessments based on sales data, improvements, or market conditions.

Q: What happens if I pay my taxes late? A: Property taxes not paid or postmarked by April 15, 2026, are turned over to the County Clerk as delinquent and subject to penalties and interest charges.

Q: Can I pay property taxes online? A: Contact the Boyle County Sheriff's office or County Clerk for current online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Special districts for schools, fire protection, or other services may add additional assessments to your base county tax rate. Your total rate depends on which districts serve your property location.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Boyle County Board of Assessment Appeals within specific deadlines. Contact the PVA office for appeal procedures and deadlines.

Q: What triggers a supplemental tax assessment? A: Ownership changes, new construction, additions, or improvements that increase property value during the tax year may trigger supplemental assessments prorated for the remaining tax year.

Q: Where can I get help with property tax questions? A: Contact the Boyle County PVA office for assessment questions, the Sheriff's office for payment issues, or the County Clerk for delinquent tax matters.

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