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Updated 2025 Tax Year

Estill County
Property Tax Guide

Everything you need to know about property taxes in Estill 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
Base rate 45¢ per $100 assessed value, varies by taxing district
Exemptions
4+ Available
Section 1

How Property Tax Works

Estill County, Kentucky operates under the state's property tax system, which funds essential local services including schools, fire protection, libraries, and county government operations. Property taxes in Estill County are administered by the Property Valuation Administrator (PVA) for assessment purposes and collected by the County Sheriff's office. The county follows Kentucky's assessment system where real property is assessed at 100% of fair cash value, while personal property and motor vehicles have specific assessment ratios.

The effective tax rate in Estill County varies by location within the county due to different combinations of taxing districts. The base county rate for 2025 is 45 cents per $100 of assessed value, but property owners may also be subject to additional levies from school districts, fire districts, library districts, and other special taxing jurisdictions. This means two properties with identical assessed values may have different tax bills depending on which special districts serve their location.

Property owners in Estill County benefit from Kentucky's relatively low property tax burden compared to national averages. However, it's important to understand that actual tax rates can vary significantly within the county boundaries based on the specific combination of local taxing districts that provide services to each property location.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County General$0.45Base county operations and services
School DistrictVariesLocal school district levy (varies by district)
Fire DistrictVariesFire protection services (if applicable)
Library DistrictVariesPublic library services (if applicable)
Health DistrictVariesPublic health services (if applicable)
Extension DistrictVariesAgricultural extension services (if applicable)

Rates shown are for the 2025 tax year. The total effective rate depends on which combination of taxing districts serve your specific property location. Contact the Estill County PVA at (606) 723-5156 for your exact tax rate based on your property's location within the county's various taxing districts.

Note: Motor vehicles are subject to the specific rate of 45 cents per $100 of assessed value for non-historic vehicles, as reported by the Kentucky Department of Revenue for 2025.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Estill 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 property taxes in Estill County are additional tax bills issued when there are changes to property ownership, value, or classification that occur after the annual assessment but during the current tax year. The most common triggers include new construction completion, property transfers that remove exemptions, or corrections to assessments discovered after the main tax roll is finalized.

When supplemental taxes are triggered, the Kentucky Department of Revenue and local PVA calculate the additional tax owed based on the change in assessed value multiplied by the applicable tax rate for that property's location. The supplemental tax covers the period from when the change became effective through the end of the current tax year.

For example, if a homeowner completes a $50,000 addition to their home in March 2025, and their total tax rate is $1.20 per $100 of assessed value, they would owe a supplemental tax of approximately $600 ($50,000 × 0.012) prorated for the remaining months of the tax year. Supplemental tax bills are typically issued within 60 days of the triggering event and have the same payment terms as regular property tax bills.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Senior Homestead Credit Applied: -$39,300 (if qualified, requires application)
  • Net Taxable Assessment: $260,700
  • Tax Rate: $1.15 per $100 (example combined rate)
  • Annual Tax: $2,998
  • Monthly Escrow: $250

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Senior Homestead Credit Applied: -$39,300 (if qualified, requires application)
  • Net Taxable Assessment: $560,700
  • Tax Rate: $1.15 per $100 (example combined rate)
  • Annual Tax: $6,448
  • Monthly Escrow: $537

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Senior Homestead Credit Applied: -$39,300 (if qualified, requires application)
  • Net Taxable Assessment: $960,700
  • Tax Rate: $1.15 per $100 (example combined rate)
  • Annual Tax: $11,048
  • Monthly Escrow: $921

Note: Tax credits shown require application and eligibility verification. Actual tax rates vary by specific location within Estill County based on local taxing districts. Contact the Estill County PVA for your exact rate.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Estill County require property tax escrow accounts for borrowers, particularly those with less than 20% down payment. Your lender collects monthly escrow payments along with your mortgage payment, then pays your property taxes directly to the Estill County Sheriff's office when due. The monthly escrow amount is calculated by dividing your annual tax bill by 12, often with a small cushion to account for potential tax increases.

Property taxes in Estill County are due November 1st annually, with a 2% discount available for early payment by September 15th. Lenders typically pay during the discount period to minimize costs. After paying your taxes, the Sheriff's office provides proof of payment that your lender should share with you for your records.

It's important to review your annual escrow analysis statement from your lender to ensure adequate funds are being collected. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may need adjustment. You can also request an escrow account review if you believe you're paying too much monthly or if you've received tax credits that reduce your annual bill.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Estill County for the current tax year? A: Property taxes are due November 1st annually. However, you can receive a 2% discount if paid by September 15th. The Kentucky Department of Revenue handles these collections.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the Homestead Credit for property owners age 65+ or classified as totally disabled. This credit requires annual application with the Estill County PVA and must meet income and other requirements. Contact the PVA at (606) 723-5156 for application details.

Q: How does the Homestead Credit work? A: The Homestead Credit caps assessment increases rather than reducing market value. It's applied as a credit against your tax bill, not an exemption from assessed value. You must apply annually and meet age, disability, or income requirements.

Q: How often are properties reassessed in Estill County? A: Kentucky law requires annual assessment updates. The Estill County PVA reviews property values yearly, though not every property is physically inspected annually. Market changes and sales data influence assessments.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest. Contact the Estill County Sheriff's office at (606) 723-2323 for specific penalty rates and payment options if you miss the November 1st deadline.

Q: Can I pay property taxes online? A: Contact the Estill County Sheriff's office at (606) 723-2323 to inquire about online payment options and accepted payment methods for property taxes.

Q: How do special district taxes affect my bill? A: Your total tax rate includes levies from all taxing districts serving your property location - county, school, fire, library, health, and extension districts. The combination varies by location within Estill County.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Estill County Board of Assessment Appeals. Contact the PVA office at (606) 723-5156 for appeal forms and deadlines, typically due by May 15th following the assessment.

Q: What exemptions are available for disabled veterans? A: Qualifying disabled veterans may be eligible for property tax relief. Contact the Estill County PVA at (606) 723-5156 for specific requirements and application procedures for veteran exemptions.

Q: Do I need to report home improvements? A: Yes, significant improvements should be reported to the PVA as they may affect your property's assessed value. This includes additions, major renovations, or new structures that add value to your property.

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
COMMONWEALTH OF KENTUCKY PROPERTY TAX RATESrevenue.ky.gov
02
Tax Doc
Property Tax Rates - Department of Revenue - Kentucky.govrevenue.ky.gov
03
Tax Doc
Motor Vehicle Property Tax Rates 2025revenue.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
Tax Doc
Property Tax Forms and Instructions for Public Service ...revenue.ky.gov
07
Homestead Exemption - Department of Revenue - Kentucky.govrevenue.ky.gov
08
Tax Doc
Property Tax Exemptions - Department of Revenuerevenue.ky.gov
09
APPLICATION FOR EXEMPTION UNDER THE ...revenue.ky.gov
10
Sheriff Network - Department of Revenue - Kentucky.govrevenue.ky.gov
All sources verified as of 2025 Tax Year

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