HonestCasa logoHonestCasa
Updated 2025 Tax Year

Larue County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
20.00 mills (2.0%) base rate - varies by special taxing districts including school, fire, and library districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Larue County, Kentucky operates under a property tax system that funds essential local services including schools, county government operations, fire protection, and infrastructure maintenance. Property taxes are administered by the Property Valuation Administrator (PVA) office and collected by the County Clerk's office, with assessments based on fair cash value as of January 1st each year.

The effective property tax rate in Larue County for the 2025 levy year is 20.00 mills (2.0%), though actual rates vary by location within the county due to special taxing districts such as school districts, fire districts, and library districts. Property owners should note that their specific tax rate depends on which special districts serve their property location. Kentucky uses a mill-based system where each mill represents $1 of tax per $1,000 of assessed value, and properties are assessed at 100% of fair cash value for most property types.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General4.20County operations, roads, public safety
Larue County Schools7.30Local school district operations
State Property Tax1.50Kentucky state general fund
County Road Fund2.80Road maintenance and improvements
Health Department1.20Local health services
Extension Service1.00Agricultural extension programs
Library District2.00Public library services (varies by district)
Total Base Rate20.00May vary by special district

Rates shown are for the 2025 levy year and may vary by location within Larue County based on special taxing districts. Fire district taxes, municipal taxes, and other local assessments may apply depending on property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Larue 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 Larue County are triggered when property undergoes significant changes during the tax year, such as ownership transfers, new construction completion, or major improvements that increase assessed value. These supplemental assessments are calculated based on the increased value and prorated for the remaining months in the tax year after the change occurs.

For example, if a property owner completes a $50,000 addition to their home in July, and the addition increases the assessed value by $45,000, the supplemental tax would be calculated on that $45,000 increase for the remaining 6 months of the tax year (July through December). Using the base rate of 20.00 mills, this would result in a supplemental tax bill of approximately $450 ($45,000 × 0.020 × 6/12 months = $450).

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$39,300 (assessment growth limitation)
  • Net Taxable Value: $260,700
  • Annual Tax: $260,700 × 0.020 = $5,214
  • Monthly Escrow: $434.50

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$78,600 (assessment growth limitation)
  • Veteran's Disability Credit: -$41,100 (requires application)
  • Net Taxable Value: $480,300
  • Annual Tax: $480,300 × 0.020 = $9,606
  • Monthly Escrow: $800.50

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$131,000 (assessment growth limitation)
  • Net Taxable Value: $869,000
  • Annual Tax: $869,000 × 0.020 = $17,380
  • Monthly Escrow: $1,448.33

All tax credits shown require annual application and approval. Actual credits may vary based on qualification criteria and district-specific rates.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Larue County require property tax escrow accounts for borrowers with less than 20% down payment. Lenders collect monthly escrow payments equal to 1/12th of the annual tax bill, plus a small cushion as allowed by federal law. Property tax bills are typically paid by lenders in two installments: the first half due by April 15th and the second half due by the following April 15th.

Property owners should verify their escrow account annually by reviewing the escrow analysis statement provided by their lender. If property taxes increase due to reassessment or rate changes, lenders will adjust monthly escrow payments accordingly. Owners who pay taxes directly (without escrow) must ensure timely payment to avoid penalties and potential tax lien procedures initiated by the county.

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 property taxes due in Larue County for the 2025-2026 tax year? A: Real property taxes are due April 15, 2026. Personal property taxes are due May 15, 2026. Late payments incur a 2% penalty immediately after the due date.

Q: What homestead tax credit is available and how do I apply? A: The Homestead Credit limits annual assessment increases to 4% for owner-occupied primary residences. You must file an application with the PVA office by April 15th following the assessment year. This credit caps assessment growth, not market value.

Q: Are there veteran tax credits available? A: Yes, qualifying disabled veterans may receive property tax credits. Applications must be filed annually with the County Clerk's office by April 15th. Documentation of disability rating from the VA is required.

Q: How often are properties reassessed in Larue County? A: Properties are subject to annual review, with comprehensive reassessments typically conducted every 4-6 years. The PVA may adjust individual property values annually based on market conditions and property improvements.

Q: Can I appeal my property assessment? A: Yes, property owners may request a conference with the PVA during the tax roll inspection period, typically in May. If unsatisfied, you can appeal to the County Board of Assessment Appeals by the deadline following your PVA conference.

Q: What happens if I pay my property taxes late? A: A 2% penalty applies immediately after the due date, with additional interest charges accruing monthly. After one year of delinquency, properties may be subject to tax lien sale procedures.

Q: Can I pay property taxes online? A: Contact the Larue County Clerk's office at (270) 358-3544 for current online payment options and accepted payment methods. Many Kentucky counties now offer online payment systems.

Q: Do senior citizens qualify for any property tax relief? A: Kentucky offers various programs for seniors including the Homestead Exemption program for low-income elderly residents. Contact the PVA office to determine eligibility and application requirements, as these programs require annual application and income verification.

Q: How do special district taxes affect my bill? A: Your location determines which special districts apply (fire, library, school districts). These additional taxes appear as separate line items on your tax bill and can vary significantly based on your property's location within Larue County.

Q: What documentation do I need to apply for tax credits? A: Most tax credits require proof of primary residence (homestead), income documentation (for need-based credits), military service records (veteran credits), and completed applications filed by specific deadlines. Contact the appropriate office early as documentation requirements vary by credit type.

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Free • No credit check • 2-minute estimate