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Updated 2025 Tax Year

Leslie County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by district - base county rate plus school district, fire district, and other local taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Leslie County, Kentucky operates under the state's property tax system where taxes are assessed annually on real property to fund essential local services including schools, roads, emergency services, and county government operations. Property taxes are calculated based on the assessed value of your property multiplied by the applicable tax rate, which includes contributions to various local taxing districts.

The effective property tax rates in Leslie County vary by location within the county due to special taxing districts such as school districts, fire districts, and other municipal service areas. Property owners should expect their specific rate to differ based on which combination of taxing districts serve their property. The Kentucky Department of Revenue oversees property valuation, while local officials handle tax collection and administration.

Property taxes in Leslie County follow Kentucky's standard assessment and collection cycle, with assessments typically conducted annually and tax bills issued in the fall. The county offers a discount for early payment, making it beneficial for property owners to understand the payment schedule and available options for managing their tax obligations.

Section 2

What Makes Up Your Tax Bill

Note: Specific FY 2025-2026 tax rates for Leslie County were not available in the provided data. Property owners should contact the Leslie County Property Valuation Administrator or Kentucky Department of Revenue for current rates.

ComponentRate (per $100)Description
County GeneralTBDCounty operations and services
School DistrictTBDLocal school funding
State Property TaxTBDState-mandated assessment
Special DistrictsVariesFire, library, or other local districts

Important: Tax rates vary significantly within Leslie County depending on your property's location and which special taxing districts provide services to your area. The total combined rate typically falls within Kentucky's average range, but your specific rate may be higher or lower based on local district participation.

For the most current FY 2025-2026 tax rates specific to your property location, contact the Leslie County Property Valuation Administrator or visit the Kentucky Department of Revenue website.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Leslie 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 Leslie County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing property during the tax year. These taxes ensure that property tax obligations are properly allocated when assessments change mid-year.

Common triggers for supplemental taxes include: purchasing a home, completing new construction, adding significant improvements like additions or pools, or corrections to the original assessment. The supplemental tax is calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining.

Example: If you purchase a home in Leslie County in January that was previously assessed at $200,000 but now has a market value of $350,000, you may receive a supplemental tax bill for the difference ($150,000 × applicable tax rate × remaining months in tax year ÷ 12 months). This ensures you pay the appropriate amount based on the property's current assessed value for your period of ownership.

Example Calculation

Note: These examples use estimated rates since specific Leslie County FY 2025-2026 rates were not available. Actual rates may vary significantly.

$300,000 Property Value:

  • Assessed Value: $300,000 (100% of fair market value)
  • Less: Homestead Credit (if applicable): $37,600
  • Net Taxable Value: $262,400
  • Annual Tax (estimated 1.0%): $2,624
  • Monthly Amount: $219

$600,000 Property Value:

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable): $37,600
  • Net Taxable Value: $562,400
  • Annual Tax (estimated 1.0%): $5,624
  • Monthly Amount: $469

$1,000,000 Property Value:

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applicable): $37,600
  • Net Taxable Value: $962,400
  • Annual Tax (estimated 1.0%): $9,624
  • Monthly Amount: $802

Important: These calculations are estimates only. Actual tax rates vary by special district within Leslie County, and tax credits require separate applications and qualification verification. Contact the Leslie County Property Valuation Administrator for precise calculations based on your property's location and circumstances.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Leslie County require property tax escrow accounts, where monthly tax payments are collected along with your mortgage payment and held until tax bills are due. Lenders typically collect 1/12th of your estimated annual property tax bill each month, plus a buffer amount to ensure adequate funds.

Property tax bills in Leslie County are typically issued in late summer or early fall, with lenders receiving copies to pay directly from your escrow account. Your lender will pay the taxes during the discount period (by November 1) to take advantage of the 2% early payment discount when possible, helping minimize your overall tax obligation.

You should receive an annual escrow statement from your lender showing how much was collected and paid for property taxes. If your property taxes increase due to reassessment or rate changes, your lender may adjust your monthly escrow amount. Property owners can verify that taxes were paid correctly by checking with the Leslie County Sheriff's Office or the online payment system if available.

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 Leslie County for the current fiscal year? A: Property taxes are due with a 2% discount from September 15 through November 1. After November 1, taxes are payable at face value. The discount period provides significant savings for early payment.

Q: What tax credits are available and do I need to apply? A: Kentucky offers a Homestead Credit for property owners 65 and older or those who are totally disabled, but you must apply using Revenue Form 62A023. This is a tax credit that reduces your tax bill, not an exemption that reduces assessed value. Applications are NOT automatic and must be filed with supporting documentation.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your property's market value. Instead, it provides a credit against your tax bill if you qualify based on age (65+) or disability status. You must apply annually and meet specific income and ownership requirements. This credit caps assessment increases rather than reducing the actual assessed value.

Q: How often is my property reassessed in Leslie County? A: Kentucky conducts annual assessments, meaning your property value is reviewed yearly. You'll receive a Property Valuation Notice if your assessment changes, and you have appeal rights if you disagree with the valuation.

Q: What happens if I pay my property taxes late? A: After the face value period ends, penalties and interest accrue on unpaid taxes. Continued non-payment can eventually lead to tax sale proceedings. Leslie County has scheduled tax sales, with the next delinquent tax sale scheduled for September 29, 2025.

Q: Can I pay my property taxes online? A: Contact the Leslie County Sheriff's Office to inquire about online payment options, as availability varies by county in Kentucky. Many counties now offer online payment systems for convenience.

Q: Why did my tax bill change if my assessment stayed the same? A: Tax bills can change even with stable assessments due to changes in tax rates set by various taxing districts (county, school, special districts). Each district sets its own rate annually based on budget needs.

Q: How do special district taxes affect my bill? A: Your property may be served by multiple taxing districts (school district, fire district, library district, etc.), each with its own tax rate. Your total rate is the sum of all applicable district rates, which is why rates vary by location within Leslie County.

Q: Where can I get help with property tax questions? A: Contact the Leslie County Property Valuation Administrator for assessment questions, the Leslie County Sheriff's Office for payment and collection issues, or the Kentucky Department of Revenue for general property tax information.

Q: Are there other exemptions I should know about? A: Beyond the Homestead Credit, Kentucky may offer exemptions for disabled veterans, certain agricultural land, or other specific circumstances. All exemptions and credits require separate applications and documentation. Contact your local Property Valuation Administrator to discuss your specific situation.

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