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Updated 2025 Tax Year

Breathitt County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
25¢ per $100 assessed value (state) plus local rates, varies by taxing district within county
Exemptions
5+ Available
Section 1

How Property Tax Works

Breathitt County, Kentucky operates under the state's property tax system, which funds essential local services including schools, emergency services, road maintenance, and county government operations. Property taxes are based on the assessed value of real estate and personal property, with the Kentucky state rate set at 25 cents per $100 of assessed value, plus additional local rates determined by Breathitt County and its various taxing districts.

The effective property tax rate in Breathitt County varies by location within the county due to special taxing districts, school districts, and municipal boundaries. Property owners may see different rates depending on whether their property falls within city limits, specific school districts, or special assessment areas for services like fire protection or library districts. The county's Property Valuation Administrator (PVA) assesses all property at fair cash value as of January 1st each year, with tax bills typically issued in the fall for the following fiscal year.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
State Rate$0.25Kentucky base property tax rate
County RateVaries by districtGeneral county operations and services
School DistrictVaries by districtLocal school funding
Special DistrictsVaries by locationFire protection, library, health districts
Municipal RatesVaries by cityCity services (if applicable)

Rates shown are for FY 2025-2026 levy year. Actual total rates vary significantly by location within Breathitt County based on which special taxing districts apply to your property. Contact the Breathitt County Clerk or PVA office for specific rates applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Breathitt 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 Breathitt County are triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When these events occur after the January 1st assessment date but before the end of the fiscal year, a supplemental tax bill may be issued to account for the change in value or ownership.

For example, if you purchase a home in Breathitt County in September that was previously exempt from taxation (such as a church property), or if you complete a major renovation that increases your home's assessed value by $50,000, you would receive a supplemental tax bill covering the period from the change date through June 30th. The supplemental tax is calculated by applying the current tax rate to the change in assessed value, prorated for the remaining months in the fiscal year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $250,900
  • Estimated Tax Rate: $1.20 per $100 (varies by district)
  • Annual Tax: $3,011
  • Monthly Escrow: ~$251

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $550,900
  • Estimated Tax Rate: $1.20 per $100 (varies by district)
  • Annual Tax: $6,611
  • Monthly Escrow: ~$551

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $950,900
  • Estimated Tax Rate: $1.20 per $100 (varies by district)
  • Annual Tax: $11,411
  • Monthly Escrow: ~$951

Note: All credits require separate applications and are not automatically applied. Actual rates vary by specific location within Breathitt County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Breathitt County require borrowers to maintain an escrow account for property taxes, collecting monthly payments as part of your mortgage payment and paying taxes directly to the county when due. Your lender will analyze your escrow account annually, typically adjusting your monthly payment based on actual tax bills and any changes in assessed value or tax rates.

Property taxes in Breathitt County are due by May 15th each year, and lenders typically make payments before this deadline to avoid penalties. You should receive a copy of your tax bill from either your lender or the county, allowing you to verify the accuracy of assessments and applied credits. If you pay your own taxes without escrow, mark your calendar for the May 15th deadline and consider setting aside monthly funds to cover the annual bill.

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 Breathitt County for FY 2025-2026? A: Property taxes are due by May 15th annually. For the current fiscal year, the deadline is May 15, 2025.

Q: What homestead tax credit is available and how do I apply? A: The homestead credit for 2025-2026 is $49,100, which reduces your assessed value (not your tax bill directly). This credit caps annual assessment increases and requires a separate application filed with the Breathitt County PVA office. It is NOT automatically applied.

Q: Are there other tax credits available that require application? A: Yes, Kentucky offers various tax credits including disability credits, senior citizen credits, and veteran credits. Each requires a separate application with specific documentation and deadlines. Contact the Breathitt County PVA office for current applications and requirements.

Q: How often are properties reassessed in Breathitt County? A: The Kentucky Constitution requires annual assessments as of January 1st, but practical reassessments typically occur cyclically or when triggered by sales, improvements, or appeals.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest charges. Properties with delinquent taxes may eventually face tax lien sales or foreclosure proceedings.

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

Q: How do special district taxes affect my bill? A: Special districts for fire protection, libraries, health services, and other local services add to your base tax rate. Your specific 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 Breathitt County Board of Assessment Appeals by May 15th (the same date taxes are due). Contact the county PVA office for appeal forms and procedures.

Q: What triggers a supplemental tax bill? A: New construction, major improvements, changes from exempt to taxable status, or ownership changes after the January 1st assessment date may generate supplemental tax bills.

Q: Do I automatically receive tax credits if I'm eligible? A: No, most tax credits including homestead, disability, veteran, and senior credits require separate applications with supporting documentation. They are not automatically applied to your assessment.

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