HonestCasa logoHonestCasa
Updated 2025 Tax Year

Logan County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
1.0% to 1.3% of assessed value, varies by special districts and municipal boundaries
Exemptions
4+ Available
Section 1

How Property Tax Works

Logan County property taxes fund essential local services including public schools, roads, emergency services, and county government operations. Property owners pay taxes based on their property's assessed value multiplied by the applicable tax rate, which varies by location within the county due to different special taxing districts and municipal boundaries.

The effective property tax rate in Logan County typically ranges from approximately 1.0% to 1.3% of assessed value, depending on your specific location and the special districts that serve your property. Property assessments are conducted by the Logan County Property Valuation Administrator (PVA) and are based on fair market value as of January 1st each year. It's important to note that actual tax rates can vary significantly within Logan County depending on whether your property is located within city limits or specific special taxing districts such as fire districts, library districts, or other municipal service areas.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
State Real Property$0.106Kentucky state property tax (FY 2025)
County General FundVariesLogan County operations and services
School DistrictVariesLocal school funding
Personal Property$0.167Personal property tax rate (2025)
Special DistrictsVariesFire districts, library districts, municipal taxes

Note: These rates apply to the 2025 tax year. The total effective rate varies significantly by location within Logan County due to different combinations of special taxing districts. Properties within incorporated cities may have additional municipal taxes, while rural properties may be subject to different fire district or other special district assessments. Contact the Logan County PVA office for the specific rate applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Logan 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 Logan County are additional tax bills issued when property undergoes significant changes during the tax year. Common triggers include new construction completion, major improvements or additions, ownership transfers that result in reassessment, or corrections to the original assessment.

When a supplemental assessment occurs, the additional tax is calculated by taking the difference between the new assessed value and the original assessed value, multiplied by the applicable tax rate for your district. For example, if you complete a $100,000 home addition mid-year and your total tax rate is 1.2%, you would receive a supplemental bill for approximately $1,200 ($100,000 × 0.012) prorated for the remaining months of the tax year. Supplemental taxes are typically due within 30 days of the bill date and follow the same payment methods as regular property taxes.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $250,900
  • Tax Rate: 1.2% (estimated with districts)
  • Annual Tax: $3,011
  • Monthly Escrow: $251

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $550,900
  • Tax Rate: 1.2% (estimated with districts)
  • Annual Tax: $6,611
  • Monthly Escrow: $551

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $950,900
  • Tax Rate: 1.2% (estimated with districts)
  • Annual Tax: $11,411
  • Monthly Escrow: $951

Important: The Homestead Credit requires annual application and is not automatically applied. Tax rates vary by specific location within Logan County based on special taxing districts.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Logan County require borrowers to maintain an escrow account for property taxes, especially for loans with less than 20% down payment. Your lender collects monthly escrow payments along with your mortgage payment and pays your property taxes directly to Logan County when they become due.

Escrow payments are typically calculated by taking your annual tax bill, adding a small cushion (usually 2 months), and dividing by 12. Lenders conduct annual escrow analyses to ensure adequate funds and will adjust your monthly payment if taxes increase or decrease significantly. Property taxes in Logan County are due by November 1st, with a 2% discount available if paid by September 15th. When your lender pays on your behalf, they typically aim to capture the early payment discount when possible. You should receive an annual escrow statement showing all deposits and payments made on your behalf.

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 Logan County property taxes due for the current fiscal year? A: Property taxes are due by November 1st annually. You can receive a 2% discount if you pay by September 15th.

Q: What is the Homestead Credit and how do I apply? A: The Homestead Credit provides a $49,100 reduction in assessed value for the 2025-2026 assessment years. This credit requires annual application and is not automatic. Contact the Logan County PVA office for application forms and deadlines.

Q: Are there other tax credits available that require application? A: Yes, Kentucky offers various credits including disabled veteran credits, senior citizen credits, and agricultural exemptions. All require separate applications with specific documentation and deadlines. Contact the Logan County PVA office at (270) 726-2233 for details.

Q: How often are properties reassessed in Logan County? A: Kentucky law requires annual assessments as of January 1st each year. However, significant reassessments typically occur when properties change ownership or undergo major improvements.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest charges. After November 1st, unpaid taxes begin accruing interest and additional fees that can significantly increase your total amount due.

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

Q: How do I appeal my property assessment if I believe it's incorrect? A: Assessment appeals must be filed with the Logan County Board of Assessment Appeals. There are specific deadlines and procedures that must be followed. Contact the Logan County PVA office for appeal forms and guidance.

Q: Why do property tax rates vary within Logan County? A: Different areas of Logan County are served by different combinations of special taxing districts including fire districts, library districts, and municipal services. Your specific tax rate depends on which services are provided to your property location.

Q: Do I need to file for the Homestead Credit every year? A: Yes, the Homestead Credit requires annual application. It's not automatically renewed, so you must reapply each year to continue receiving this benefit.

Q: What's the difference between the personal property tax rate and real property tax rate? A: Personal property (vehicles, boats, business equipment) is taxed at $0.167 per $100 of value for 2025, while real property (land and buildings) uses the state rate of $0.106 per $100 plus local district rates.

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Free • No credit check • 2-minute estimate