Q: When are property taxes due in Lewis County for FY 2025-2026?
A: Personal property taxes are due by May 15, 2025. Real property tax due dates may vary - contact the Lewis County Sheriff's Office at (606) 796-2912 for specific due dates on real estate taxes.
Q: What tax credits are available and do I need to apply?
A: The main tax credit is the Homestead Credit for homeowners age 65+ or totally disabled, which can reduce taxable assessed value by up to $39,100. This credit requires annual application with the Property Valuation Administrator (PVA) and is not automatic. Applications must be filed by December 31st of the tax year.
Q: How does the Homestead Credit work?
A: The Homestead Credit limits assessment increases rather than reducing market value. It caps the annual increase in your home's assessed value for tax purposes, providing tax relief as property values rise. You must apply annually and meet age (65+) or disability requirements plus income limitations.
Q: How often are properties reassessed in Lewis County?
A: Kentucky requires annual property assessments, though not all properties are physically inspected each year. The PVA uses sales data, market trends, and periodic inspections to maintain current assessments. You can appeal your assessment to the Board of Assessment Appeals by May 15th following the assessment notice.
Q: What are the penalties for late property tax payments?
A: Late payments incur penalty and interest charges. Contact the Lewis County Sheriff's Office for specific penalty rates and interest calculations, as these can vary and compound over time.
Q: Can I pay property taxes online?
A: Check with the Lewis County Sheriff's Office at (606) 796-2912 or visit their website to confirm available online payment options for property taxes in Lewis County.
Q: Why do tax rates vary within Lewis County?
A: Different areas of the county are served by different combinations of special taxing districts including school districts, fire departments, and road districts. Your total tax rate depends on which services are provided to your specific location.
Q: How do I find out which taxing districts apply to my property?
A: Contact the Lewis County PVA office at (606) 796-2912 with your property address to determine which specific taxing districts serve your location and their current rates.
Q: What triggers a supplemental tax bill?
A: Supplemental taxes are issued for mid-year changes including property sales, new construction completion, major improvements, or assessment corrections. These bills are prorated for the remaining months in the tax year.
Q: How do I apply for the Homestead Credit?
A: Complete Revenue Form 62A023 and submit it to the Lewis County PVA office with required supporting documentation including proof of age, disability status (if applicable), and income verification. The deadline is December 31st of the tax year.
