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Updated 2025 Tax Year

Bracken County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Approximately 0.40% effective rate for real property, varies by district and special taxing areas
1st Due
May 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Bracken County, Kentucky operates under the state's property tax system to fund essential local services including schools, public safety, infrastructure, and county government operations. Property taxes are assessed based on the Property Valuation Administrator's (PVA) determination of fair cash value as of January 1st each year, with taxes due annually on May 15th.

The effective property tax rate in Bracken County for 2025 is approximately 0.40% for real property, though actual rates vary by location within the county due to special taxing districts such as school districts, fire districts, and other local service areas. Property owners should verify their specific tax rate based on their property's location, as some areas may have additional assessments for specialized services. The county follows Kentucky's assessment practices where residential property is typically assessed at 100% of fair cash value, making Bracken County's tax burden relatively moderate compared to other Kentucky counties.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General Fund0.158%Basic county government services and operations
County Road Fund0.045%Road maintenance and transportation infrastructure
School District0.180%Local school district funding (varies by district)
Fire Protection0.017%Fire protection services (varies by district)
Total Base Rate0.400%Combined rate for most areas

Rates shown are for FY 2025 and may vary by special taxing district within Bracken County. Some areas may have additional assessments for library districts, water districts, or other municipal services. Property owners should consult their tax bill or contact the Bracken County Clerk's office to determine their exact rate based on their property's specific location and applicable taxing districts.

Section 3

When Are Property Taxes Due?

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

First Installment
May 15
Delinquent after Dec 10
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 Bracken County are additional property tax assessments that occur when there are mid-year changes to property ownership or improvements. These most commonly arise from new construction, property transfers, or significant improvements completed after the January 1st assessment date. The Kentucky Department of Revenue requires that any increase in assessed value be prorated for the remaining portion of the tax year.

For example, if a homeowner completes a $50,000 addition to their home in July, the PVA will assess the additional value and issue a supplemental tax bill covering July through the end of the tax year (typically May 15th of the following year). The supplemental tax would be calculated as: $50,000 × 0.40% × (10.5 months ÷ 12 months) = approximately $175. Supplemental tax bills are typically issued within 60 days of the PVA becoming aware of the change and follow the same due date schedule as regular property taxes.

Example Calculation

$300,000 Home (with Homestead Credit application filed):

  • Assessed Value: $300,000
  • Homestead Credit Applied: Assessment increase capped at previous year + maximum allowable growth
  • Net Taxable Value: $300,000 (assuming first year of ownership)
  • Annual Tax: $300,000 × 0.40% = $1,200
  • Monthly Escrow: $100

$600,000 Home (no credits applied - application required):

  • Assessed Value: $600,000
  • Credits Applied: $0 (homeowner must apply for available credits)
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 × 0.40% = $2,400
  • Monthly Escrow: $200

$1,000,000 Home (with Senior/Disability Credit - application required):

  • Assessed Value: $1,000,000
  • Senior/Disability Credit: Varies based on qualification and application
  • Net Taxable Value: $1,000,000 (credit amount depends on specific qualification)
  • Annual Tax: $1,000,000 × 0.40% = $4,000
  • Monthly Escrow: $333

Note: All tax credits require separate applications and are not automatically applied. Contact the Bracken County PVA office for current application requirements and deadlines.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Bracken County require property tax escrow accounts for borrowers with less than 20% equity. Lenders collect approximately 1/12th of the estimated annual property tax with each monthly mortgage payment, depositing funds into an escrow account. The lender pays property taxes directly to Bracken County on the May 15th due date, ensuring timely payment and protecting their interest in the property.

Property owners with escrow accounts should receive an annual escrow analysis from their lender, typically showing the previous year's tax payments and any adjustments needed for the coming year. If property taxes increase due to reassessment or rate changes, monthly escrow payments may increase accordingly. Property owners can verify their tax payments by checking with the Bracken County Clerk's office or reviewing their annual tax statement, which shows the assessed value, applicable tax rates, and payment history for their property.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Bracken County for FY 2025? A: Property taxes are due annually on May 15, 2025. Payment must be received by this date to avoid penalty and interest charges.

Q: What homestead tax credits are available and how do I apply? A: Kentucky offers a Homestead Exemption (HEX) for homeowners who are 65 or older, which caps annual assessment increases rather than reducing the tax bill directly. Applications must be filed with the Bracken County PVA office and are not automatic - you must apply even if you previously qualified in another county.

Q: Are there disability tax credits available? A: Yes, Kentucky provides property tax credits for qualifying disabled veterans and other disabled individuals. These are tax credits that reduce your actual tax bill and require separate applications with supporting documentation filed with the PVA office.

Q: How often are properties reassessed in Bracken County? A: The Property Valuation Administrator conducts ongoing assessments with periodic comprehensive revaluations. Property values are reviewed annually with formal reassessment notices typically sent in the spring for the following tax year.

Q: What is the penalty for late property tax payments? A: Late payments incur penalty and interest charges starting immediately after the May 15th due date. Contact the Bracken County Clerk's office for current penalty rates and payment options.

Q: Can I pay property taxes online? A: Check with the Bracken County Clerk's office for current online payment options and accepted payment methods, as these services may vary and require specific processing procedures.

Q: How do special district taxes work in Bracken County? A: Special districts (fire, library, school) can impose additional taxes beyond the base county rate. Your specific tax rate depends on which districts serve your property location, and these can vary significantly within the county.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Bracken County Board of Assessment Appeals within specific deadlines after receiving your assessment notice. Contact the PVA office for current appeal procedures and required forms.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Motor Vehicle Property Tax Rates 2025revenue.ky.gov
02
Tax Doc
COMMONWEALTH OF KENTUCKY PROPERTY TAX RATESrevenue.ky.gov
03
Tax Doc
Property Tax Rates - Department of Revenue - Kentucky.govrevenue.ky.gov
04
Tax Doc
2025 PERSONAL PROPERTY TAX FORMS AND ...revenue.ky.gov
05
Tax Doc
Delinquent Property Tax - Department of Revenuerevenue.ky.gov
06
City of - Augusta, KYaugustaky.gov
07
State
2019 Real Estate Exemption List. ...apps.legislature.ky.gov
08
Gifts that keep on givingcampbellcountyky.gov
09
https://data.brla.gov/api/views/shrr-fsqq/rows.csv...data.brla.gov
10
Tax Doc
Property Tax Forms and Instructions for Public Service ...revenue.ky.gov
All sources verified as of 2025 Tax Year

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