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Updated 2025 Tax Year

Livingston County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Base rate varies by district - combination of county, school, and special district rates
Exemptions
4+ Available
Section 1

How Property Tax Works

Livingston County, Kentucky operates under the state's property tax system to fund essential local services including schools, roads, public safety, and county government operations. Property taxes are assessed based on fair market value as determined by the Property Valuation Administrator (PVA), with Kentucky utilizing a state-mandated assessment ratio of 100% of fair market value for real property.

The effective property tax rate in Livingston County varies by location within the county due to special taxing districts such as school districts, fire districts, and library districts that may impose additional levies. Property owners should expect their actual tax rate to differ based on which special districts serve their specific property location. All property taxes are collected annually with a due date of May 15th each year.

Section 2

What Makes Up Your Tax Bill

Note: 2025 tax rates for Livingston County are not yet finalized. The following reflects the general structure - contact the Livingston County Clerk or PVA office for current year rates.

ComponentEstimated RateDescription
State Property Tax~$0.122 per $100Commonwealth of Kentucky base levy
County GeneralVariesLivingston County operations and services
School DistrictVariesLocal school district funding
Special DistrictsVariesFire protection, library, other local services
Total Estimated~$1.00+ per $100Combined rate varies by location

Rates are expressed per $100 of assessed value and apply to Fiscal Year 2025. Actual rates vary significantly based on your property's location within specific taxing districts in Livingston County.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Livingston 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 property taxes in Kentucky are typically triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When the Property Valuation Administrator discovers unreported improvements or reassesses a property mid-year, a supplemental bill may be issued to collect the additional tax owed for the remainder of the fiscal year.

For example, if you complete a $50,000 home addition in January and the improvement wasn't included in your original assessment, the PVA may issue a supplemental tax bill. If your total tax rate is $1.20 per $100 of assessed value, the additional annual tax would be $600 ($50,000 × $1.20/$100). Since the improvement was completed early in the year, you would owe nearly the full additional amount.

Example Calculation

Based on estimated combined tax rate of $1.20 per $100 assessed value (actual rates vary by district):

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$38,100 (if eligible, age 65+ or disabled)
  • Net Taxable Value: $261,900
  • Annual Tax: $3,143 ($261,900 × $1.20/$100)
  • Monthly Escrow: ~$262

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$38,100 (if eligible and applied for)
  • Net Taxable Value: $561,900
  • Annual Tax: $6,743 ($561,900 × $1.20/$100)
  • Monthly Escrow: ~$562

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$38,100 (maximum credit amount if eligible)
  • Net Taxable Value: $961,900
  • Annual Tax: $11,543 ($961,900 × $1.20/$100)
  • Monthly Escrow: ~$962

Note: Homestead credit requires annual application and is available only to homeowners age 65+ or classified as totally disabled. Credits are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Livingston County require property tax escrow accounts to ensure timely payment of annual property taxes. Your lender collects approximately 1/12 of your estimated annual property tax with each monthly mortgage payment, depositing these funds into an escrow account. The lender then pays your property taxes directly to Livingston County when they become due on May 15th.

Lenders typically conduct annual escrow analyses to adjust your monthly payment based on actual tax bills and account balances. If property taxes increase significantly due to reassessment or rate changes, you may face an escrow shortage requiring either a lump sum payment or increased monthly payments. Property owners should verify that their lender has paid taxes correctly and on time by checking with the Livingston County Clerk's office, as you remain ultimately responsible for ensuring taxes are paid even when using escrow.

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 Livingston County? A: Property taxes are due annually by May 15th. For Fiscal Year 2025, the due date is May 15, 2025.

Q: What homestead tax credits are available and how do I apply? A: Kentucky offers a homestead exemption (tax credit) for homeowners age 65+ or classified as totally disabled. This credit is applied against your assessed value, not your tax bill directly. You must apply annually with the Livingston County Property Valuation Administrator. Applications are typically due by December 31st.

Q: Does the homestead credit reduce my home's market value? A: No, the homestead credit reduces your taxable assessed value for tax calculation purposes only. It does not affect your home's market value or limit assessment increases to a specific percentage.

Q: How often are properties reassessed in Livingston County? A: Kentucky requires annual assessment updates. The Property Valuation Administrator reviews property values yearly and may adjust assessments based on market conditions, sales data, and property improvements.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest charges. Properties with unpaid taxes may eventually be sold at tax sales, typically held in August.

Q: Can I pay my property taxes online? A: Contact the Livingston County Clerk's office at the courthouse to inquire about available online payment options and accepted payment methods.

Q: How do special district taxes work? A: Special districts (fire, library, school) can levy additional taxes beyond county and state rates. Your total tax rate depends on which special districts serve your property location. The PVA office can identify which districts apply to your specific address.

Q: How do I appeal my property assessment? A: Assessment appeals must typically be filed with the Livingston County Board of Assessment Appeals by May 15th (the same date taxes are due). Contact the PVA office for specific appeal procedures and deadlines.

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