HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Ohio County
Property Tax Guide

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

9 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
Approximately 4% of assessed value (varies by taxing district location)
1st Due
Dec 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Ohio County, Kentucky operates under the state's property tax system, which funds essential local services including schools, county government operations, fire protection, and infrastructure maintenance. Property taxes in Ohio County are administered by the Property Valuation Administrator (PVA) and collected by the Sheriff's office, with tax bills typically issued in the fall for the current tax year.

The effective property tax rate in Ohio County varies by location within the county due to different combinations of taxing districts, but generally ranges around 4% of assessed value for most residential properties. This rate includes the base county levy plus additional assessments for school districts, special service districts, and any voted bonds or levies. Property owners should note that their specific tax rate depends on which fire district, school district, and other special taxing jurisdictions serve their property location.

Property assessments in Kentucky are conducted annually, with the state Department of Revenue providing guidance on valuation methods. Unlike some states, Kentucky does not have an assessment cap, meaning property values can increase to full market value each year, though various tax credits may help limit the impact of assessment increases for qualifying property owners.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County LevyVariesGeneral county operations and services
School DistrictVariesLocal school district operations and facilities
Health DepartmentVariesCounty health services
Extension ServiceVariesAgricultural extension programs
Fire DistrictVariesFire protection services (varies by district)
Special DistrictsVariesAdditional services like ambulance, library, or voted levies
Total Rate~4.0%Combined rate for FY 2025 (varies by location)

Note: The exact tax rate varies by property location within Ohio County depending on which combination of special taxing districts serve the property. The 4% rate represents a typical combined rate, with the county required by law to ensure rates do not exceed 4% over the compensating tax rate. Individual property tax bills will show the specific breakdown of rates applicable to that property's location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Ohio County, property taxes are due in two installments:

First Installment
Dec 31
Delinquent after Dec 10
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 Ohio County may be assessed when significant changes occur to property ownership, value, or use during the tax year. The most common triggers include new construction completion, major renovations that substantially increase property value, changes in property classification, or corrections to assessment errors discovered after the regular tax roll is finalized.

When a supplemental assessment is issued, it covers the period from when the change became effective through the end of the current tax year. The calculation is prorated based on the number of months remaining in the tax year. For example, if new construction worth $100,000 is completed in March, and the property tax rate is 4%, the supplemental tax would be approximately $3,333 (covering 10 months of the tax year).

Supplemental tax bills are typically issued separately from regular property tax bills and have their own due dates. Property owners receive notice of supplemental assessments and have appeal rights similar to regular assessments, including the opportunity to meet with the PVA during designated conference periods.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Senior Homestead Credit Applied: -$38,400 (if qualified, limits assessment increase)
  • Net Taxable Value: $261,600
  • Tax Rate: 4.0%
  • Annual Tax: $10,464
  • Monthly (if escrowed): $872

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$38,400 (if qualified and applicable)
  • Net Taxable Value: $561,600
  • Tax Rate: 4.0%
  • Annual Tax: $22,464
  • Monthly (if escrowed): $1,872

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Credits Applied: Varies (higher-value properties may have limited credit benefits)
  • Net Taxable Value: ~$1,000,000
  • Tax Rate: 4.0%
  • Annual Tax: $40,000
  • Monthly (if escrowed): $3,333

Note: All tax credits require separate applications and approval. The Homestead Credit shown limits assessment increases rather than providing a flat reduction. Actual credits depend on qualification, application, and approval by the appropriate office.

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 Ohio County require borrowers to maintain an escrow account for property taxes, especially when the loan-to-value ratio exceeds 80%. Lenders collect monthly escrow payments along with principal and interest, then pay property taxes directly to the Ohio County Sheriff's office when bills become due.

Property taxes in Ohio County are typically due in two installments during the fiscal year, though specific due dates are set annually by the county. Lenders usually pay the full annual amount when the first installment is due to avoid potential penalties or interest charges. Property owners with escrowed taxes should receive an annual escrow analysis from their lender showing the account balance and any adjustments needed for the following year.

Homeowners without escrow accounts are responsible for paying property taxes directly to the Sheriff's office by the specified due dates. The county provides various payment methods including online payments, mail, and in-person payments. Property owners should verify their lender has made escrow payments by checking with the Sheriff's office or reviewing their tax record online, as any unpaid taxes remain the property owner's legal responsibility regardless of escrow arrangements.

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 Ohio County for FY 2025? A: Property tax due dates are set annually by Ohio County. Contact the Sheriff's office for current year due dates, as they can vary. Late payments are subject to penalties and interest charges.

Q: What tax credits are available and do I need to apply? A: Kentucky offers several tax credits including the Homestead Credit for seniors (65+) and disabled persons. All credits require separate applications filed with the appropriate office. These are not automatic and must be renewed as required by law.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your property's market value but can limit assessment increases for qualifying seniors and disabled persons. You must apply with the county PVA's office and meet income and age/disability requirements. This credit requires application and is not automatically applied.

Q: How often are properties reassessed in Ohio County? A: Kentucky conducts annual assessments, meaning your property value can change each year based on market conditions and property improvements. The PVA's office determines assessed values following state guidelines.

Q: How do I appeal my property assessment? A: During the tax roll inspection period, you can meet with the PVA to discuss your assessment. You have until the close of business the day after the inspection period ends to file an appeal. The PVA will explain your appeal rights during any conference.

Q: What happens if I pay my property taxes late? A: Late property tax payments in Ohio County are subject to penalties and interest charges. Continued non-payment can result in tax liens and eventually tax sales. Contact the Sheriff's office immediately if you cannot make timely payments.

Q: Can I pay my property taxes online? A: Contact the Ohio County Sheriff's office for current online payment options and accepted payment methods. Many Kentucky counties offer online payment systems for taxpayer convenience.

Q: Why do properties in different parts of Ohio County have different tax rates? A: Tax rates vary based on which special taxing districts serve your property, such as different fire districts, school districts, or special service areas. Your tax bill will show the specific breakdown of rates that apply to your property's location.

Q: Do I qualify for any exemptions as a veteran or disabled person? A: Kentucky may offer various tax credits (not exemptions) for veterans and disabled persons. Contact the Ohio County PVA's office to learn about available programs, application requirements, and deadlines. All such benefits require application and approval.

Q: How do special district taxes work in Ohio County? A: Special districts provide specific services like fire protection, ambulance service, or library services. If your property is located within these districts, you'll pay additional taxes to fund those services. These appear as separate line items on your tax bill.

Verified Sources

Backed by 9 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Fiscal Year 2025 2026 Ohio Co Budgetohiocounty.ky.gov
02
Tax Doc
COMMONWEALTH OF KENTUCKY PROPERTY TAX RATESrevenue.ky.gov
03
Tax Doc
Property Tax Rates - Department of Revenue - Kentucky.govrevenue.ky.gov
04
Tax Doc
Property Tax Exemptions - Department of Revenuerevenue.ky.gov
05
APPLICATION FOR EXEMPTION UNDER THE ...revenue.ky.gov
06
Homestead Exemption - Department of Revenue - Kentucky.govrevenue.ky.gov
07
Tax Doc
Property Tax Forms and Instructions for Public Service ...revenue.ky.gov
08
Tax Doc
The Property Tax Calendar - Department of Revenuerevenue.ky.gov
09
Tax Doc
Property Tax Resource Hub - Ohio Department of Taxationtax.ohio.gov
All sources verified as of 2025 Tax Year

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

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate