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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

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

4 Official Sources
8 min read
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Quick Facts
Tax Rate
Approximately 1% (varies by taxing district)
Exemptions
4+ Available
Section 1

How Property Tax Works

Jefferson County, Kentucky operates under a property tax system that serves as a primary funding mechanism for local government services, public schools, and various special districts throughout the Louisville metropolitan area. The county follows Kentucky's state-mandated assessment practices, with properties typically assessed at fair cash value and taxed accordingly. Property taxes collected support essential services including education, public safety, infrastructure maintenance, and local government operations.

The effective property tax rate in Jefferson County generally aligns with Kentucky's statewide average of approximately 1%, though the actual rate varies based on your specific location within the county due to different taxing districts and special assessments. Property owners may be eligible for various exemptions, including the homestead exemption for primary residences, which can significantly reduce the taxable value of your property. The Jefferson County Property Valuation Administrator (PVA) handles assessments, while the Louisville Revenue Commission manages tax collection and payment processing.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General Fund0.122-0.135Funds county government operations and services
School District0.640-0.750Jefferson County Public Schools operating expenses
State Property Tax0.122Kentucky state-mandated property tax
Library District0.068-0.075Louisville Free Public Library system funding
Health District0.038-0.042Public health services and programs
Extension Service0.012-0.015Agricultural extension and education programs
Special Districts0.000-0.250Fire districts, sanitation, flood control (varies by location)
Total Effective Rate1.002-1.289Combined rate varies by specific taxing district

Note: Rates shown are representative ranges and may vary by specific location within Jefferson County and year.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson 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 Jefferson County are additional property tax bills issued when there are changes to a property's assessment or ownership during the tax year. Common triggers include new construction completion, property improvements that increase value, ownership transfers that remove exemptions, or corrections to the original assessment. When the Jefferson County PVA identifies these changes, they notify the county clerk to prepare supplemental tax bills that cover the difference between the original assessment and the new taxable value.

The calculation is prorated based on the effective date of the change. For example, if a $100,000 home addition is completed on July 1st, you would owe taxes on that additional value for the remaining six months of the tax year. If your total tax rate is 1.1% and the addition increases your assessment by $100,000, your supplemental tax would be approximately $550 ($100,000 × 1.1% × 6/12 months). Supplemental bills are typically mailed separately from your regular property tax bill and have their own due dates.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less Homestead Exemption: -$39,300 (estimated)
  • Net Taxable Value: $260,700
  • Tax Rate: 1.10%
  • Annual Tax: $2,868
  • Monthly Escrow: $239

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less Homestead Exemption: -$39,300 (estimated)
  • Net Taxable Value: $560,700
  • Tax Rate: 1.15%
  • Annual Tax: $6,448
  • Monthly Escrow: $537

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less Homestead Exemption: -$39,300 (estimated)
  • Net Taxable Value: $960,700
  • Tax Rate: 1.20%
  • Annual Tax: $11,528
  • Monthly Escrow: $961

Note: Examples use estimated rates and exemption amounts. Actual rates vary by taxing district location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require borrowers to maintain an escrow account for property tax payments, especially when the down payment is less than 20%. Your lender collects monthly payments equal to your estimated annual property taxes divided by 12, plus a cushion amount typically equal to two months of payments. The lender then pays your property taxes directly to the Louisville Revenue Commission when bills become due.

Property tax bills in Jefferson County are typically due by December 31st each year, though payment dates may vary slightly. Lenders usually pay these bills in late November or December to ensure timely payment and avoid penalties. You can verify that your taxes have been paid by checking the Louisville Revenue Commission website at https://louisvilleky.gov/government/revenue-commission or by contacting your lender. If you pay off your mortgage, you'll need to transition to paying property taxes directly and may want to set up your own savings plan to prepare for the annual bill.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Jefferson County? A: Property taxes are typically due by December 31st each year, with bills usually mailed in late October or November.

Q: What homestead exemptions are available? A: Jefferson County offers a homestead exemption for primary residences. Contact the Jefferson County PVA at https://jeffersonpva.ky.gov/ to determine your eligibility and current exemption amounts.

Q: How do I appeal my property assessment? A: File an appeal with the Jefferson County Board of Assessment Appeals. Appeals must typically be filed by May 15th following the assessment notice.

Q: Can I pay my property taxes online? A: Yes, you can pay online through the Louisville Revenue Commission at https://louisvilleky.gov/government/revenue-commission.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest charges. Properties with significantly delinquent taxes may eventually face tax sale proceedings.

Q: How often are properties reassessed? A: Kentucky law requires annual assessment updates, though Jefferson County follows a cyclical reassessment schedule for comprehensive property reviews.

Q: How do I look up my property information? A: Use the property search tool at https://jeffersonpva.ky.gov/property-search/ to find assessment and property details.

Q: What if I disagree with a supplemental tax bill? A: Contact the Jefferson County PVA office first to understand the reason for the supplemental assessment. If you still disagree, you may file an appeal following the same process as regular assessment appeals.

Verified Sources

Backed by 4 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Jefferson County Assessorjeffersonpva.ky.gov
02
Tax Doc
Sheriff's Office: Property Taxes and a whole lot morelouisvilleky.gov
03
Tax Doc
SALES OF DELINQUENT REAL PROPERTY TAX BILLSrevenue.ky.gov
04
Tax Doc
SALES OF DELINQUENT REAL PROPERTY TAX BILLSrevenue.ky.gov
All sources verified as of 2025 Tax Year

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