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Updated 2025 Tax Year

Pendleton County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
$0.616 per $100 assessed value (base county rate), varies by district with additional levies
Exemptions
5+ Available
Section 1

How Property Tax Works

Pendleton County, Kentucky operates under a property tax system that funds essential local services including schools, county government operations, fire protection, and other municipal services. Property taxes are assessed annually based on the property's assessed value, which is determined by the Pendleton County Property Valuation Administrator (PVA). The county follows Kentucky's statewide assessment practices, with properties typically assessed at fair market value.

The effective tax rate in Pendleton County varies by location within the county due to different special taxing districts, municipal boundaries, and school districts. For the 2025 tax year, the base county rate is $0.616 per $100 of assessed valuation for real property to finance General Fund operations. However, your total property tax bill will include additional levies from the school district, any municipal taxes if you live within city limits, and special district assessments such as fire protection or library districts. This means property owners in different areas of Pendleton County may pay different total rates depending on which taxing jurisdictions serve their specific location.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County General Fund$0.616Base county operations, services, and administration
School DistrictVariesLocal school district levy (varies by district within county)
Municipal TaxVariesCity taxes (if property is within city limits)
Fire Protection DistrictVariesFire protection services (varies by district)
Library DistrictVariesPublic library services (if applicable)
Special AssessmentsVariesDrainage, road improvements, or other special districts

Note: These rates apply to the FY 2025-2026 levy year. Your total tax rate depends on your property's location within Pendleton County and which special taxing districts serve your area. The county general fund rate of $0.616 per $100 valuation is confirmed for real property, but additional district rates will vary significantly based on your specific address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Pendleton 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 Pendleton County are additional property tax assessments that occur when there are changes to a property's value or ownership outside the regular annual assessment cycle. Common triggers include new construction or improvements completed after the January 1 assessment date, changes in property use that affect valuation, or corrections to assessment errors discovered during the tax year.

When supplemental taxes are levied, they are calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if you complete a $50,000 home addition in July that wasn't included in your January assessment, and your total tax rate is $1.20 per $100, you would owe a supplemental tax of approximately $300 ($50,000 ÷ 100 × $1.20 × 0.5 years remaining). Supplemental tax bills are typically mailed separately from regular tax bills and have their own due dates.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $250,900
  • Total Tax Rate: $1.20 per $100 (estimated with districts)
  • Annual Tax: $3,010.80
  • Monthly Escrow: $250.90

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $550,900
  • Total Tax Rate: $1.20 per $100 (estimated with districts)
  • Annual Tax: $6,610.80
  • Monthly Escrow: $550.90

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$49,100 (requires application)
  • Net Taxable Value: $950,900
  • Total Tax Rate: $1.20 per $100 (estimated with districts)
  • Annual Tax: $11,410.80
  • Monthly Escrow: $950.90

Note: Tax credits shown require annual application and are not automatic. Actual total tax rates vary by specific location within Pendleton County based on local taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Pendleton County require property tax escrow accounts to ensure timely payment of property taxes. Your lender will collect approximately 1/12 of your estimated annual property tax bill each month along with your mortgage payment. Since Pendleton County tax bills are mailed on September 30th each year with a due date of May 15th, lenders typically begin collecting escrow funds well in advance of the due date.

Lenders are required to conduct annual escrow analyses to ensure the correct amount is being collected. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may be adjusted accordingly. Property owners should verify that their lender has the correct tax amount, as undercollection can result in escrow shortages that must be made up through increased monthly payments or lump sum payments. You can request escrow account statements from your lender and should review tax bills when they arrive to ensure accuracy.

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 Pendleton County? A: Property taxes are due by May 15th each year. The 2025 tax bills were mailed on September 30, 2024, providing property owners approximately 7.5 months to pay.

Q: What homestead tax credit is available and do I need to apply? A: The homestead exemption for 2025-2026 is $49,100, which reduces your property's assessed value. This credit requires an application and is NOT automatic. You must apply through the Pendleton County PVA office and qualify by using the property as your primary residence.

Q: How does the homestead credit work? A: The homestead credit reduces your assessed value by $49,100, not your market value. It also includes provisions that may limit assessment increases on your primary residence. You must reapply annually and swear you don't claim this credit on any other property.

Q: How often are properties reassessed in Pendleton County? A: Kentucky requires county-wide property reassessments, but the frequency varies. Contact the Pendleton County PVA office for the current reassessment schedule and information about appealing your assessment.

Q: What are the penalties for late property tax payment? A: Late payments are subject to penalties and interest. Contact the Pendleton County Sheriff's office, which typically handles tax collection, for specific penalty rates and payment options.

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

Q: Why did my tax bill increase if the tax rate didn't change? A: Tax bills can increase due to property reassessment, completion of new construction or improvements, changes in applicable tax credits, or changes in special district rates that apply to your property location.

Q: What other tax credits or exemptions might I qualify for? A: Kentucky offers various tax credits for seniors, disabled veterans, disabled persons, and other qualifying circumstances. Contact the Pendleton County PVA office to learn about available programs and application requirements - most require annual applications and are not automatic.

Q: How do special taxing districts affect my tax bill? A: Your location within Pendleton County determines which special districts serve your property (fire protection, library, municipal services, etc.). Each district can levy additional taxes, making your total rate higher than just the base county rate of $0.616 per $100.

Q: What if I disagree with my property assessment? A: You can appeal your assessment through the county's appeal process. Contact the Pendleton County PVA office for appeal deadlines, required forms, and procedures for challenging your property's assessed value.

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