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Updated 2025 Tax Year

Calloway County
Property Tax Guide

Everything you need to know about property taxes in Calloway 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
Varies by district: Base county rate plus school, city, and special district levies - effective rates range from approximately 0.85% to 1.20%
1st Due
Nov 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Calloway County, Kentucky operates on an annual property tax system that funds essential local services including schools, county government operations, fire protection, and other municipal services. Property taxes in Calloway County are levied based on the assessed value of real estate and personal property, with the county required by state law to calculate both a compensating rate and a 4% tax rate annually.

The effective tax rate varies significantly by location within Calloway County due to multiple overlapping taxing districts, including the county government, school districts, city governments, and special service districts. Property owners may be subject to different combinations of these levies depending on their specific address. The county receives assessment information from the Kentucky Department of Revenue and calculates rates accordingly, with real property assessments updated periodically and personal property assessed annually.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
State Property Tax$0.45Kentucky state levy on non-historic vehicles
State Historic Vehicle Tax$0.25Reduced rate for qualifying historic motor vehicles
County Rate (Variable)To be determinedSet at 4% increase or compensating rate as required by law
School DistrictVaries by districtLocal school funding levy
City/MunicipalVaries by cityMunicipal services (if within city limits)
Special DistrictsVaries by districtFire protection, library, water districts as applicable

Note: These rates apply to the current tax levy year. The county calculates the final 4% tax rate as required by Kentucky law upon receipt of assessment information from the state Department of Revenue. Actual total rates vary by specific location within the county based on applicable taxing districts.

Section 3

When Are Property Taxes Due?

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

First Installment
Nov 1
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 Calloway County are triggered by changes in property ownership, new construction, or improvements that increase assessed value during the tax year. When property changes hands or new construction is completed, the Kentucky Department of Revenue may issue a supplemental assessment reflecting the change in value from the date of the qualifying event through the end of the tax year.

The supplemental tax is calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if a property's assessed value increases by $50,000 due to new construction completed in March, and the total tax rate is $1.20 per $100 of assessed value, the supplemental tax would be approximately $600 ($50,000 ÷ 100 × $1.20) multiplied by the fraction of the tax year remaining (approximately 9/12 months = $450).

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): Variable based on assessment growth cap
  • Net Taxable Value: ~$300,000
  • Tax Rate: ~$1.20 per $100 (estimated combined rate)
  • Annual Tax: ~$3,600
  • Monthly Escrow: ~$300

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): Variable based on assessment growth cap
  • Net Taxable Value: ~$600,000
  • Tax Rate: ~$1.20 per $100 (estimated combined rate)
  • Annual Tax: ~$7,200
  • Monthly Escrow: ~$600

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): Variable based on assessment growth cap
  • Net Taxable Value: ~$1,000,000
  • Tax Rate: ~$1.20 per $100 (estimated combined rate)
  • Annual Tax: ~$12,000
  • Monthly Escrow: ~$1,000

Note: All tax credits require application and are not automatically applied. Rates shown are estimates as final rates vary by specific taxing districts within the county.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Calloway County require property tax escrow accounts for borrowers with less than 20% equity. Lenders collect monthly payments equal to 1/12 of the estimated annual property tax bill along with your mortgage payment. The escrow account pays your property taxes when they become due, with real property taxes typically due by November 1st and personal property taxes due by May 15th.

Lenders are required to provide annual escrow analysis statements showing the account balance, payments made, and any adjustments needed. If property taxes increase due to rate changes or assessment increases, your monthly escrow payment may be adjusted accordingly. Property owners should verify that their lender has the correct tax amount, as supplemental taxes or special assessments may not be automatically included in escrow calculations. You can monitor your property tax obligations through the Calloway County PVA office to ensure accurate escrow funding.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Calloway County? A: Real property taxes are typically due by November 1st of each tax year. Personal property taxes are due by May 15th (May 15, 2025 for the current tax year). Check with the Calloway County Sheriff's office for specific payment dates.

Q: What tax credits are available and how do I apply? A: Kentucky offers various tax credits including homestead credits for primary residences, disability credits, and senior citizen credits. All credits require application through the Calloway County PVA office and are not automatically applied. Contact the PVA office for specific application forms and deadlines.

Q: How does the homestead credit work? A: The homestead credit limits the annual increase in assessed value for your primary residence, not the market value itself. This credit caps assessment growth and requires annual application. It does not reduce the current assessed value but prevents excessive year-over-year increases.

Q: How often are properties reassessed in Calloway County? A: Real property assessments are updated by the Kentucky Department of Revenue according to state schedules. Personal property, including vehicles, is assessed annually. Property owners receive assessment notices and have appeal rights within specified timeframes.

Q: What are the penalties for late payment? A: Late payments are subject to penalties and interest charges. Contact the Calloway County Sheriff's office for specific penalty rates and collection procedures, as these vary by tax type and payment timing.

Q: Can I pay property taxes online? A: Check with the Calloway County Sheriff's office for available online payment options, as payment methods and systems may vary for different types of property taxes.

Q: Why do tax rates vary within Calloway County? A: Property tax rates vary based on the taxing districts that serve your property, including school districts, city boundaries, fire districts, library districts, and other special service areas. Your total rate is the sum of all applicable district rates.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Calloway County Board of Assessment Appeals within the timeframe specified on your assessment notice. Contact the Calloway County PVA office for appeal forms and procedures.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Calloway County Fiscal Court Budget (2025-2026)callowaycountyky.gov
02
Tax Doc
Motor Vehicle Property Tax Rates 2025revenue.ky.gov
03
Tax Doc
COMMONWEALTH OF KENTUCKY PROPERTY TAX RATESrevenue.ky.gov
04
Tax Doc
2025 PERSONAL PROPERTY TAX FORMS AND ...revenue.ky.gov
05
Tax Doc
The Collection Process for Property Tax Billsrevenue.ky.gov
06
Property Valuation Administrator - Nikki McMillen-Crouchcallowaycountyky.gov
07
APPLICATION FOR EXEMPTION UNDER THE ...revenue.ky.gov
08
record(20-1-2026).docxapps.legislature.ky.gov
09
GUIDELINESFORADMINISTERI...revenue.ky.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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