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Updated 2025 Tax Year

Lawrence County
Property Tax Guide

Everything you need to know about property taxes in Lawrence 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 62¢ per $100 assessed value, varies by district with additional rates for schools, fire, special districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Lawrence County, Kentucky operates under the state's property tax system to fund essential local services including public schools, county government operations, fire protection, and other municipal services. Property taxes in Lawrence County are administered by the Property Valuation Administrator (PVA) office, with taxes collected annually based on the assessed value of real estate and personal property as of January 1st each year.

The effective property tax rate in Lawrence County varies by location within the county due to different combinations of taxing districts. For the 2025 tax year, the base county rate is 62.0 cents per $100 of assessed value, though property owners may pay additional rates depending on their specific school district, fire district, or other special taxing jurisdictions. Actual tax bills can range significantly based on these overlapping district boundaries, making it important for property owners to understand which districts apply to their specific property location.

Property assessments in Kentucky are conducted by the county PVA office, with real property typically reassessed every four years and personal property assessed annually. The state requires assessment at 100% of fair cash value, though various tax credits and exemptions may be available to qualifying property owners who submit proper applications by required deadlines.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Lawrence County School District$62.0Basic education funding rate set by Board of Education for FY 2025-2026
County General FundVariesCounty operations and services (rate varies by district)
Fire DistrictsVariesFire protection services where applicable
Library DistrictVariesPublic library funding where applicable
Health DistrictVariesPublic health services where applicable

Note: The 62.0 cent rate shown represents the Lawrence County Board of Education rate for levy year 2025. Total effective rates vary significantly by property location within the county due to different combinations of special taxing districts. Contact the Lawrence County PVA office at the courthouse for your specific district combination and total rate.

Special District Variations: Properties within Lawrence County may be subject to different combinations of the above rates depending on their location within various municipal boundaries, fire districts, and other special assessment areas.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lawrence 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 Lawrence County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing properties during the tax year. These supplemental bills are calculated based on the difference between the old assessed value and the new assessed value, prorated for the portion of the tax year remaining after the change occurred.

Common triggers for supplemental taxes include: new home construction completion, major renovations or additions, subdivision of property, change in property use classification, or correction of assessment errors. The Kentucky Department of Revenue requires that these changes be assessed and billed promptly rather than waiting for the next regular assessment cycle.

Example: If a property owner completes a $100,000 home addition in July (6 months remaining in the tax year), and the local total tax rate is $1.20 per $100 of assessed value, the supplemental tax would be calculated as: ($100,000 × $1.20 ÷ $100) × (6 months ÷ 12 months) = $600 supplemental tax bill for the remaining portion of that tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (100%): $300,000
  • Less: Homestead Credit (if applied): -$49,100
  • Net Taxable Value: $250,900
  • Annual Tax (at $1.00/$100): $2,509
  • Monthly Escrow: $209

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (100%): $600,000
  • Less: Homestead Credit (if applied): -$49,100
  • Net Taxable Value: $550,900
  • Annual Tax (at $1.00/$100): $5,509
  • Monthly Escrow: $459

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (100%): $1,000,000
  • Less: Homestead Credit (if applied): -$49,100
  • Net Taxable Value: $950,900
  • Annual Tax (at $1.00/$100): $9,509
  • Monthly Escrow: $792

Note: These examples use an estimated combined rate of $1.00 per $100 for illustration. Actual rates vary by specific taxing districts. The $49,100 homestead credit for assessment years 2025-2026 requires a separate application and is not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lawrence County require property tax escrow accounts for borrowers with less than 20% equity in their homes. Your lender collects monthly escrow payments along with your mortgage payment, typically equal to 1/12th of your annual property tax bill plus a small buffer amount allowed by federal regulations.

Property tax bills in Lawrence County are due by May 15th each year, with no extensions available for filing or payment. Lenders typically receive and pay these bills directly from your escrow account. However, property owners remain ultimately responsible for ensuring taxes are paid on time, even when using escrow services.

You should receive an annual escrow analysis from your lender showing the previous year's tax payments and any adjustments to your monthly escrow amount. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners can contact the Lawrence County PVA office to verify that tax payments have been properly credited to their account and to obtain copies of paid tax receipts for their records.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lawrence County for the current fiscal year? A: Property taxes for the 2025 assessment year are due by May 15, 2025. There are no extensions available for filing or payment of property tax returns.

Q: What homestead tax credits are available and do I need to apply? A: The homestead credit for 2025-2026 assessment years is $49,100, which reduces your assessed value. This credit requires a separate application and is NOT automatic. Contact the Lawrence County PVA office for application forms and deadlines.

Q: Are there tax credits for senior citizens or disabled persons? A: Kentucky Constitution Section 170 authorizes homestead exemptions for property owners age 65 and older or those determined to be disabled. These require separate applications through the PVA office and have specific income and residency requirements.

Q: How does the homestead credit work? A: The homestead credit reduces your property's assessed value by $49,100 for qualifying owner-occupied residences. You must apply for this credit - it does not automatically apply to your property assessment.

Q: What happens if I pay my property taxes late? A: Late property tax payments are subject to penalties and interest as assessed by the Kentucky Department of Revenue. Contact the Lawrence County Sheriff's office or tax collection office for specific penalty rates and payment options.

Q: How often is my property reassessed? A: Real property in Lawrence County is typically reassessed every four years by the PVA office. Personal property is assessed annually. During tax roll inspection periods, property owners can meet with the PVA to discuss assessed values.

Q: Can I pay my property taxes online? A: Contact the Lawrence County Sheriff's office or visit the county website to determine current online payment options and accepted payment methods for property taxes.

Q: How do I appeal my property assessment? A: Property owners can appeal during the tax roll inspection period by meeting with the PVA office. Appeals must be filed by the close of business on the day following the last day of the inspection period after conferencing with the PVA.

Q: Why did I receive a supplemental tax bill? A: Supplemental taxes are issued when property changes occur during the tax year, such as new construction completion, major improvements, or ownership changes. These are prorated for the remaining portion of the tax year.

Q: Which taxing districts apply to my property? A: Lawrence County properties may be subject to different combinations of school, county, fire, library, and health district taxes depending on location. Contact the Lawrence County PVA office with your property address to determine your specific district combination and total tax rate.

Verified Sources

Backed by 10 Official Government Sources

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

01
Elementary 27% - Middle 28% - High 24%lawrence.k12.ky.us
02
Blaine Elementary Schoollawrence.k12.ky.us
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
Business Personal Property - Department of Revenuerevenue.ky.gov
07
Homestead Exemption - Department of Revenue - Kentucky.govrevenue.ky.gov
08
Tax Doc
Property Tax Exemptions - Department of Revenuerevenue.ky.gov
09
State
2019 Real Estate Exemption List. ...apps.legislature.ky.gov
10
Tax Doc
Property Tax Forms and Instructions for Public Service ...revenue.ky.gov
All sources verified as of 2025 Tax Year

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