Q: When are property taxes due in Harlan County for FY 2025-2026?
A: Property taxes are due May 15, 2025. Payments postmarked after this date are subject to penalties and interest charges.
Q: What tax credits are available and do I need to apply?
A: Kentucky offers homestead credits for qualifying homeowners, disability credits, and senior citizen credits. All credits require annual application through Revenue Form 62A023 and are NOT automatic. Applications must be filed with the county PVA office by the specified deadline.
Q: How does the Homestead Credit work?
A: The homestead credit limits annual assessment increases rather than reducing market value. For qualified applicants, it caps assessment growth and provides additional credits based on age, income, and disability status. You must apply annually and meet eligibility requirements including age (65+), disability, or income thresholds.
Q: How often are properties reassessed in Harlan County?
A: Kentucky law requires property reassessment at least every four years, though annual updates may occur for market adjustments or physical changes to properties.
Q: What happens if I pay property taxes late?
A: Late payments incur immediate penalties and interest. Contact the Harlan County Sheriff's office at (606) 573-3636 for current penalty rates and payment options.
Q: Can I pay property taxes online?
A: Contact the Harlan County Sheriff's office at (606) 573-3636 to verify current online payment options and accepted methods.
Q: How do special district taxes affect my bill?
A: Special districts for fire protection, water, sewer, or other services add additional rates to your base county tax. These vary by location and require separate voter approval. Contact the PVA office to identify which districts apply to your property.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the county Board of Assessment Appeals within specific deadlines after receiving your assessment notice. Contact the Harlan County PVA at (606) 573-3506 for appeal procedures and deadlines.
Q: Where do I get exemption applications?
A: Tax credit applications (Revenue Form 62A023) are available from the Harlan County PVA office or the Kentucky Department of Revenue website. Remember that these are credits that reduce your tax bill, not exemptions, and require annual filing.
Q: What documentation do I need for tax credits?
A: Documentation requirements vary by credit type but typically include proof of age, income statements, disability verification, and property ownership records. Contact the PVA office for specific requirements for each credit program.
