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Updated 2025 Tax Year

Elliott County
Property Tax Guide

Everything you need to know about property taxes in Elliott 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
~1% effective rate (varies by taxing district combination - county, school, library, special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Elliott County, Kentucky operates under the state's property tax system, where property taxes serve as a primary funding source for local government services, public schools, libraries, and various special districts. The county follows Kentucky's assessment methodology, with real property typically assessed at 100% of fair cash value as determined by the Property Valuation Administrator (PVA).

Property tax rates in Elliott County vary by location within the county due to different combinations of taxing districts, including the county general fund, school districts, library districts, and other special purpose districts. The effective tax rate generally aligns with Kentucky's statewide average of approximately 1% of assessed value, though individual properties may experience different rates depending on their specific taxing district combination. Property owners should verify their exact rate by reviewing their tax bill or contacting the Elliott County Clerk's office, as rates are finalized annually by local governing bodies.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates for Elliott County have not yet been finalized, as they are determined annually by the county's board of property valuation and local governing bodies. The following components typically make up the total tax rate:

ComponentRate (per $100 assessed value)Description
County GeneralTBDCounty government operations and services
School DistrictTBDLocal school district funding
Library DistrictTBDPublic library services (if applicable)
Special DistrictsTBDFire protection, water districts, etc.

Note: Rates shown apply to the 2025 tax levy year and will be finalized by local governing bodies. Actual rates vary by property location within Elliott County based on which special taxing districts serve the area. Property owners should check their individual tax bill or contact the Elliott County Clerk for their specific rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Elliott 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 Elliott 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, improvements to existing properties, or corrections to assessments discovered after the regular tax roll has been completed.

When supplemental taxes are issued, they are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining. For example, if a property undergoes a $100,000 improvement completed in January, and the county tax rate is $1.20 per $100 of assessed value, the supplemental tax would be approximately $1,200 for the full year. The property owner would receive a separate supplemental tax bill in addition to their regular annual property tax statement.

Example Calculation

The following examples use estimated rates since 2025 rates are not yet finalized. Actual calculations will vary based on final adopted rates and specific taxing district combinations:

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): -$42,200
  • Net Taxable Value: $257,800
  • Estimated Tax Rate: $1.20 per $100
  • Annual Tax: $3,094
  • Monthly Escrow: $258

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable): -$42,200
  • Net Taxable Value: $557,800
  • Estimated Tax Rate: $1.20 per $100
  • Annual Tax: $6,694
  • Monthly Escrow: $558

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applicable): -$42,200
  • Net Taxable Value: $957,800
  • Estimated Tax Rate: $1.20 per $100
  • Annual Tax: $11,494
  • Monthly Escrow: $958

Note: All tax credits require application and approval. Homestead credits limit assessment increases rather than reducing market value.

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Section 5

Escrow & Property Taxes

Most Elliott County property owners with mortgages have their property taxes collected through escrow accounts managed by their mortgage servicer. The lender estimates annual property tax obligations and collects monthly payments as part of the mortgage payment. These funds are held in escrow and disbursed directly to Elliott County when taxes become due.

Property tax payments are typically due by a specific date each year, with the 2025 personal property tax due by May 15, 2026. Mortgage servicers usually pay property taxes before the delinquent date to avoid penalties and interest charges. Property owners should verify that their escrow account maintains adequate funds and review their annual escrow analysis statement to ensure proper tax payment timing. If escrow payments are insufficient, the lender may require an escrow shortage payment or increase monthly escrow contributions.

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 Elliott County property taxes due for 2025? A: Personal property taxes for 2025 are due by May 15, 2026. Real property tax due dates are set by the county and property owners should check their tax bills for specific deadlines.

Q: What tax credits are available and do they require application? A: Various tax credits may be available including homestead credits for owner-occupied properties, disability credits, and senior citizen credits. All credits require formal application and are not automatically applied. Contact the Elliott County PVA office for specific credit applications and deadlines.

Q: How does the homestead credit work? A: The homestead credit limits annual assessment increases on owner-occupied properties rather than reducing market value. This credit requires annual application and helps protect homeowners from significant tax increases due to rising property values.

Q: How often are properties assessed in Elliott County? A: Kentucky follows a rotating assessment schedule with different property types assessed in different years. Contact the Elliott County PVA office for your property's specific assessment schedule.

Q: What are the penalties for late property tax payments? A: Late payments incur interest and penalties as specified by Kentucky state law. Contact the Elliott County Clerk's office for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Elliott County Clerk's office for available online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Properties may be subject to additional taxes from fire districts, library districts, or other special purpose districts depending on location. These appear as separate line items on your tax bill.

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

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
2025-2026 Tax Schedule.pdf.insurance.ky.gov
04
Tax Doc
Delinquent Taxeselliottcountyclerk.ky.gov
05
Tax Doc
2025 PERSONAL PROPERTY TAX FORMS AND ...revenue.ky.gov
06
Federal Register / Vol. 48, No. 174 / Wednesday, September 7, ...ttb.gov
07
State
2019 Real Estate Exemption List. ...apps.legislature.ky.gov
08
State
Local Government Mandate Statement Kentucky ...apps.legislature.ky.gov
09
News Flash • Gainesville, GAgainesvillega.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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