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Updated 2025 Tax Year

Clark County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.183 per $100 assessed value (base county rate), varies by district with additional school, fire, and library assessments
Exemptions
5+ Available
Section 1

How Property Tax Works

Clark County, Kentucky operates under a property tax system that funds essential local services including schools, county government operations, public safety, and infrastructure maintenance. For the 2025 tax year, Clark County has set a property tax rate of $0.183 per $100 of assessed valuation for real property. This rate represents the base county levy, but property owners should note that their actual tax rate may vary depending on their location within special taxing districts such as school districts, fire districts, or library districts that may impose additional assessments.

Property taxes in Clark County are calculated based on the assessed value of real property as determined by the Property Valuation Administrator (PVA). The assessed value is typically based on fair market value, and property owners have opportunities during the annual tax roll inspection period to discuss their property's assessment and file appeals if necessary. The county operates on a split payment schedule with multiple due dates throughout the tax year to help property owners manage their tax obligations.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100DescriptionLevy Year
Clark County Base Rate$0.183County government operations, servicesFY 2025-2026
School DistrictVariesLocal school district operations (varies by district)FY 2025-2026
Special DistrictsVariesFire protection, library, other local servicesFY 2025-2026

Note: The total effective tax rate varies significantly by location within Clark County due to overlapping special taxing districts. Property owners should contact the Clark County PVA office at (859) 744-4321 to determine the complete tax rate applicable to their specific property location. Rates are set annually and may change for subsequent tax years based on local government budget requirements.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Clark 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 Clark County are additional property tax assessments that occur outside the regular annual tax cycle. These are typically triggered by changes in property ownership, new construction, renovations that increase property value, or corrections to the original assessment. When property changes hands or improvements are completed, the PVA may issue a supplemental assessment to account for the change in taxable value during the current tax year.

Supplemental taxes are calculated by taking the difference between the new assessed value and the previous assessed value, then applying the current tax rate to that difference. The tax is prorated based on the number of months remaining in the tax year from the date the change became effective. For example, if a $50,000 home addition is completed in January and increases the assessed value by $40,000, the supplemental tax would be calculated as: $40,000 ÷ 100 × $0.183 × (remaining months ÷ 12). Property owners typically receive supplemental tax bills separately from their regular annual property tax bills.

Example Calculation

Example 1: $300,000 Property

  • Market/Assessed Value: $300,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $250,900
  • Tax Rate: $0.183 per $100
  • Annual Tax: $459.15
  • Monthly Escrow: $38.26

Example 2: $600,000 Property

  • Market/Assessed Value: $600,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $550,900
  • Tax Rate: $0.183 per $100
  • Annual Tax: $1,008.15
  • Monthly Escrow: $84.01

Example 3: $1,000,000 Property

  • Market/Assessed Value: $1,000,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $950,900
  • Tax Rate: $0.183 per $100
  • Annual Tax: $1,740.15
  • Monthly Escrow: $145.01

Note: These calculations use the base county rate only. Actual taxes will be higher due to additional school district and special district assessments. All tax credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Clark County require borrowers to establish an escrow account to ensure property taxes are paid on time. The lender collects monthly payments equal to 1/12 of the estimated annual property tax bill along with the mortgage payment. Given Clark County's split payment schedule with due dates of August 18, 2025, October 6, 2025, and January 5, 2026, lenders typically make payments to meet these deadlines to avoid penalties and potential tax liens.

Property owners with escrow accounts should verify that their lender has the correct tax amount, especially after reassessments or when tax rates change. The Clark County Sheriff's office, which collects property taxes, sends tax bills to the property address, but lenders may need to be notified separately of any changes. Property owners can contact the Sheriff's office at (859) 744-4271 to confirm their account status and ensure payments are being received properly. If there are escrow shortages due to tax increases, lenders will typically spread the shortage over the following year's monthly payments or request a lump sum payment.

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 Clark County property taxes due for FY 2025-2026? A: Property taxes are due in three installments: August 18, 2025 (first), October 6, 2025 (second), and January 5, 2026 (third). Late payments incur penalties and interest.

Q: What is the Homestead Credit and how do I apply? A: The Homestead Credit for 2025-2026 is $49,100, which reduces your assessed value (not market value). This credit limits assessment increases and requires a separate application to the 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 exemptions, senior citizen credits, and veteran exemptions. All require separate applications with documentation and have specific eligibility requirements. Contact the Clark County PVA office for details and application forms.

Q: How often are properties reassessed in Clark County? A: The PVA conducts annual reviews, but comprehensive reassessments typically occur every few years. Property owners receive notice of assessment changes and have appeal rights during the tax roll inspection period each year.

Q: What are the penalties for late property tax payments? A: Late payments incur interest and penalty charges. Properties with delinquent taxes may eventually be subject to tax lien sales. The most recent delinquent tax sale was scheduled for August 7, 2023, in the Fiscal Courtroom.

Q: Can I pay my property taxes online? A: Contact the Clark County Sheriff's office at (859) 744-4271 to inquire about online payment options and accepted payment methods for property tax bills.

Q: How do special taxing districts affect my tax bill? A: Your location within Clark County determines which special districts (school, fire, library) apply to your property. These add to the base county rate of $0.183 per $100, often significantly increasing your total effective tax rate.

Q: How do I appeal my property assessment? A: During the tax roll inspection period, you can meet with the PVA to discuss your assessment. You have until the close of business the day after the inspection period ends to file a formal appeal if you disagree with the assessment.

Q: What triggers a supplemental tax assessment? A: Property transfers, new construction, major renovations, or corrections to the original assessment can trigger supplemental taxes. These are calculated and billed separately from regular annual taxes.

Q: Where can I get help with property tax questions? A: Contact the Clark County PVA office for assessment questions and exemptions, or the Clark County Sheriff's office for tax payment and collection questions. Both offices can provide current forms and guidance on application processes.

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