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Updated 2025 Tax Year

Mason County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.153% proposed for 2025 (varies by taxing districts within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Mason County, Kentucky operates on an ad valorem property tax system that funds essential local services including schools, public safety, infrastructure maintenance, and county government operations. Property taxes are assessed annually based on the Property Valuation Administrator's (PVA) assessment of real estate and personal property values as of January 1st each year.

The effective property tax rate in Mason County varies by location within the county due to different combinations of taxing districts. For the 2025 tax year, the county's proposed rate is 0.153%, representing a 4% increase from the 2024 rate of 0.152%. However, your actual tax rate will depend on which school district, fire district, library district, and other special taxing districts serve your specific property location. Property owners should note that rates can vary significantly between different areas of the county based on these overlapping jurisdictions.

Property assessments in Mason County are conducted by the Property Valuation Administrator, with all properties required to be physically inspected at least once every four years as mandated by Kentucky Revised Statute 132.450. The PVA maintains responsibility for tracking ownership changes, updating building characteristics, and administering various tax credit programs available to qualifying property owners.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General Fund0.153%Proposed rate for FY 2025-2026 (4% increase from 2024)
School DistrictVariesDepends on specific school district serving your area
Fire DistrictVariesBased on fire protection district boundaries
Library DistrictVariesIf property located within library district boundaries
Extension DistrictVariesAgricultural extension services where applicable
Health DistrictVariesPublic health services district assessment

Note: The rates shown are for levy year 2025 and may change annually. Your total effective rate depends on which combination of taxing districts serve your specific property location. Properties in different areas of Mason County will have different total tax rates based on these overlapping special districts. Contact the Mason County PVA office for your specific location's complete rate breakdown.

Motor vehicle property taxes are also assessed annually using separate rate schedules maintained by the Kentucky Department of Revenue's Office of Property Valuation.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Mason 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 Mason County are triggered by specific events that change property ownership or increase assessed value during the tax year. The most common triggers include ownership transfers through sale or inheritance, completion of new construction projects, additions or major improvements to existing structures, and changes in property use classification.

When a supplemental assessment is issued, it covers the period from the date of the change through the end of the current tax year (typically June 30th). The supplemental tax is calculated by taking the difference between the new assessed value and the previous assessed value, applying any applicable tax credits, then multiplying by the current tax rate and prorating for the remaining months in the fiscal year.

For example, if you purchase a home in Mason County on September 1st and the new assessment increases the taxable value by $50,000, you would owe supplemental taxes on that $50,000 increase for 10 months (September through June). Using the proposed 0.153% base county rate, this would result in approximately $637.50 in additional county taxes ($50,000 × 0.00153 × 10/12), plus any applicable school and special district taxes for your location.

Example Calculation

Example 1: $300,000 Property Value

  • Assessed Value: $300,000 (Kentucky assesses at 100% of fair market value)
  • Homestead Credit Applied: Varies (must apply, caps assessment increases)
  • Net Taxable Value: $300,000 (assuming no credits applied)
  • Tax Rate: 0.153% (county only, excludes school/special districts)
  • Annual County Tax: $459
  • Estimated Monthly Escrow: $115 (including school/special district estimates)

Example 2: $600,000 Property Value

  • Assessed Value: $600,000
  • Homestead Credit Applied: Varies (application required by filing deadline)
  • Net Taxable Value: $600,000 (assuming no credits applied)
  • Tax Rate: 0.153% (county portion only)
  • Annual County Tax: $918
  • Estimated Monthly Escrow: $230 (including all applicable districts)

Example 3: $1,000,000 Property Value

  • Assessed Value: $1,000,000
  • Disability Credit Applied: If applicable (100% disability required, must apply)
  • Net Taxable Value: $1,000,000 (assuming no credits applied)
  • Tax Rate: 0.153% (county portion only)
  • Annual County Tax: $1,530
  • Estimated Monthly Escrow: $380 (including school and special district taxes)

Important Note: All tax credits require separate applications and are not automatically applied. Total tax bills will be significantly higher when school district and special taxing district rates are included.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Mason County require property tax escrow accounts for borrowers with less than 20% down payment or upon request. Lenders collect monthly escrow payments equal to approximately 1/12th of the estimated annual property tax bill, including county, school, and special district taxes. These funds are held in a separate account and used to pay property taxes when they become due on May 15th each year.

Escrow accounts are analyzed annually, typically around the anniversary of your loan closing date. If taxes increase due to rate changes or assessment increases, your monthly escrow payment will be adjusted accordingly. Lenders may collect shortage amounts over 12 months or request immediate payment for significant shortfalls. Conversely, if taxes decrease or if your account has excess funds, you may receive a refund or see reduced monthly payments.

Property owners should verify that their lender pays taxes correctly and on time, as you remain ultimately responsible for ensuring payments are made by the May 15th deadline. Late payments result in penalties and interest charges regardless of whether the delay was caused by escrow processing issues. You can monitor payment status through the Mason County Sheriff's office, which handles tax collection, or request payment confirmations from your mortgage servicer.

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 Mason County property taxes due for the current fiscal year? A: Property taxes are due annually by May 15th. For the 2026 tax year, the due date is May 15, 2026. Payments received after this date are subject to penalties and interest charges.

Q: What homestead tax credit is available and how do I apply? A: The Homestead/Disability credit is available to homeowners age 65 or older, or those who are 100% disabled. This credit caps annual assessment increases rather than reducing the property's market value. You must apply through the Mason County PVA office, and your name must be on the deed with the property serving as your primary residence. Applications are not automatic and must be renewed periodically.

Q: How often are properties reassessed in Mason County? A: The Property Valuation Administrator is required to physically inspect all properties at least once every four years. However, assessments are updated annually based on market conditions, sales data, and any changes to the property reported during the year.

Q: How do I appeal my property assessment if I believe it's too high? A: Assessment appeals must be filed with the Mason County Board of Assessment Appeals within specific deadlines after receiving your assessment notice. Contact the Mason County PVA office for current appeal procedures and deadlines, as these vary by assessment year.

Q: What penalties apply for late property tax payments? A: Kentucky law imposes penalties and interest on delinquent property taxes. Contact the Mason County Sheriff's office for current penalty rates and collection procedures, as they handle tax collection for the county.

Q: Can I pay my property taxes online? A: Contact the Mason County Sheriff's office directly to inquire about online payment options, as collection methods and available payment channels may vary and change over time.

Q: Do I owe different tax rates depending on where I live in Mason County? A: Yes, your total tax rate depends on which school district, fire district, library district, and other special taxing districts serve your specific property location. Properties in different areas of the county will have different total effective tax rates.

Q: What triggers a supplemental tax bill during the year? A: Supplemental taxes are typically issued when property changes ownership, new construction is completed, major improvements are made, or property use classification changes during the tax year. These cover the period from the change date through the end of the fiscal year.

Q: Are there other tax credits available besides the homestead credit? A: Various tax credits may be available for qualifying circumstances, but most require separate applications and are not automatically applied. Contact the Mason County PVA office for information about specific credits that may apply to your situation and their application requirements.

Q: Who do I contact for questions about my property tax bill or assessment? A: For assessment questions and tax credit applications, contact the Mason County Property Valuation Administrator (PVA). For tax collection, payment questions, and penalty information, contact the Mason County Sheriff's office.

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