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Updated 2025 Tax Year

Harrison County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.6813% base rate for real property, varies by special districts (fire, library)
Exemptions
4+ Available
Section 1

How Property Tax Works

Harrison County, Kentucky operates under a property tax system that funds essential local services including schools, county government operations, fire protection, and infrastructure maintenance. Property owners pay taxes based on their property's assessed value multiplied by the applicable tax rate, which varies depending on the specific location within the county due to special taxing districts.

The county's property tax rate for 2025 is 0.6813% for real property, though your actual rate may differ based on special districts in your area such as fire districts or library districts. Property taxes in Harrison County are administered by the Property Valuation Administrator (PVA) for assessments and the County Clerk for collection. The system includes both real property taxes (due in November) and personal property taxes (due in May), with different payment schedules for each type.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Real Property Base Rate0.6813%Standard rate for real estate (FY 2025)
Motor Vehicle/Personal PropertyVariesSee state personal property tax forms for current rates
Special DistrictsVaries by locationAdditional rates for fire districts, library districts, etc.

Note: The 0.6813% rate applies to the 2025 levy year for real property in Harrison County. Your actual effective rate may be higher due to special taxing districts in your specific location. Special district taxes are added to the base county rate and can vary significantly depending on your property's location within Harrison County.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Harrison 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 are additional property tax bills issued when there are changes to property ownership, value, or use during the tax year. In Harrison County, supplemental taxes are most commonly triggered by new construction, major improvements, or change in property ownership that affects the assessed value.

When a supplemental tax is issued, it covers the difference between the original tax assessment and the new assessment, prorated for the remaining months in the tax year. For example, if you complete a $50,000 home addition in June, you would receive a supplemental tax bill for the additional tax liability from June through the end of the tax year, calculated at Harrison County's current tax rate of 0.6813%.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Deduction (if eligible): -$48,000
  • Net Taxable Assessment: $252,000
  • Annual Tax (0.6813%): $1,717
  • Monthly Escrow: $143

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Deduction (if eligible): -$48,000
  • Net Taxable Assessment: $552,000
  • Annual Tax (0.6813%): $3,761
  • Monthly Escrow: $313

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Deduction (if eligible): -$48,000
  • Net Taxable Assessment: $952,000
  • Annual Tax (0.6813%): $6,486
  • Monthly Escrow: $541

Note: Homestead deduction requires application and eligibility verification. Additional special district taxes may apply depending on property location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Harrison County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects approximately 1/12 of your estimated annual property tax bill each month along with your mortgage payment. The escrow account covers both real property taxes (due in November) and any personal property taxes if applicable.

Lenders typically conduct annual escrow analyses and may adjust your monthly payment based on actual tax bills and account balance. Since Harrison County offers an early payment discount (2% if paid by November 1st), lenders usually pay by this date to capture the savings. Property owners should verify their tax payments are made correctly and on time, as the property owner remains ultimately responsible for tax obligations even when using escrow services.

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 Harrison County property taxes due? A: Real property taxes are due November 1st for a 2% discount, or November 15th without discount for the 2025 tax year. Personal property taxes are due May 15, 2025.

Q: What homestead tax credit is available and how do I apply? A: Harrison County offers a homestead deduction for property owners age 65+ or totally disabled. This credit reduces your assessed value and requires annual application with the Property Valuation Administrator. The deduction amount varies but can be up to $48,000 in assessed value reduction.

Q: Does the homestead credit reduce my home's market value? A: No, the homestead deduction reduces your taxable assessed value for tax calculation purposes only. It does not affect your property's actual market value or assessment for other purposes.

Q: How often are properties reassessed? A: Kentucky requires property assessments to be updated annually, with comprehensive reappraisals conducted periodically to ensure assessments reflect current market values.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest. Delinquent taxes can result in tax sales, with Harrison County's tax sale scheduled for July 30, 2024, at 10:00 AM at the County Clerk's Office.

Q: Can I pay my property taxes online? A: Contact the Harrison County Clerk's Office at (859) 234-7130 or visit their office at 111 S Main, Suite 102, Cynthiana, KY 41031 for current payment options.

Q: How do special district taxes affect my bill? A: Special districts (fire, library, etc.) add additional taxes to your base county rate. These vary by location within Harrison County and are based on the services provided in your specific area.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Property Valuation Administrator. Contact the Harrison County PVA office for specific deadlines and procedures for the current tax year.

Q: Are tax credits automatic? A: No, most tax credits including the homestead deduction require annual application and eligibility verification. Credits are not automatically applied to your tax bill.

Q: What's the difference between real property and personal property taxes? A: Real property taxes apply to land and buildings with different due dates (November), while personal property taxes apply to vehicles and business equipment with a May 15th due date.

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