Q: When are property taxes due in Letcher County?
A: Property taxes for FY 2025-2026 are due by November 2, 2026. Taxes become delinquent after December 1, 2026, and are subject to penalties and interest.
Q: What tax credits are available and do I need to apply?
A: The primary tax credit is the Homestead Credit worth $49,100 for 2025-2026, which reduces your assessed value. This credit requires annual application and is NOT automatic. Contact the PVA office to apply.
Q: How does the Homestead Credit work?
A: The Homestead Credit provides a $49,100 reduction in assessed value for qualifying primary residences. It does not cap assessment growth but reduces your taxable assessed value. You must apply annually before the deadline.
Q: How often are properties reassessed?
A: Kentucky law requires property reassessment every four years. Letcher County follows this schedule, with the Property Valuation Administrator conducting comprehensive revaluations.
Q: What are the penalties for late payment?
A: Delinquent taxes accrue interest and penalties starting December 1st. Properties with unpaid taxes may be subject to tax sale, typically held annually in July.
Q: Can I pay my property taxes online?
A: Contact the Letcher County Sheriff's office at (606) 633-2293 for current online payment options and accepted payment methods.
Q: How do special district taxes affect my bill?
A: Special districts for fire protection, libraries, or other services add additional assessments to your base county rate. Your total rate depends on which districts serve your specific property location.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Letcher County Property Valuation Administrator during the appeal period, typically in May following the assessment notice.
Q: When is personal property tax due?
A: Personal property tax returns must be filed by May 15th annually. Contact the PVA office for forms and filing requirements.
Q: Where do I get forms for tax credits and exemptions?
A: Contact the Letcher County Property Valuation Administrator's office for all application forms. Most credits require annual renewal and are not automatically applied.
