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Updated 2025 Tax Year

Perry County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.8% to 1.2% of assessed value, varies by taxing district
Exemptions
4+ Available
Section 1

How Property Tax Works

Perry County, Kentucky operates under the state's property tax system, which funds essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Perry County are administered by the Property Valuation Administrator (PVA) for assessment purposes and collected by the County Clerk's office. The county follows Kentucky's standard assessment practices, valuing real property at fair cash value as of January 1st each tax year.

Property tax rates in Perry County vary by location within the county due to special taxing districts, which may include school districts, library districts, fire districts, and other municipal services. The effective tax rate typically ranges from approximately 0.8% to 1.2% of assessed value, depending on your specific location and the combination of taxing districts that serve your property. Property owners should note that their exact rate depends on which special districts provide services to their specific address, making location a critical factor in determining annual tax liability.

Section 2

What Makes Up Your Tax Bill

The 2025 Property Tax Rate Book from Kentucky's Department of Revenue should be consulted for the most current Perry County tax rates, as specific rates for the 2025-2026 levy year were not available in the research data.

ComponentRateDescription
County GeneralTBDBasic county government services
School DistrictTBDPublic education funding
State RateTBDState-mandated property tax
Special DistrictsVariesFire, library, or other local districts

Note: Tax rates vary significantly by location within Perry County based on which special taxing districts serve your property. The combined rate from all applicable districts determines your total property tax bill. Rates are set annually and apply to the fiscal year running from July 1 to June 30. Property owners should contact the Perry County Clerk's office at the courthouse for their specific rate combination based on their property's location and applicable special districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Perry 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 Perry County may be levied when there are changes to property ownership, new construction, or significant improvements that alter the assessed value during the tax year. These supplemental assessments ensure that property taxes reflect current property values and ownership changes that occur after the January 1st assessment date but before the end of the fiscal year.

When triggered, supplemental taxes are calculated based on the difference between the old and new assessed values, multiplied by the applicable tax rate for the remaining months in the tax year. For example, if a property undergoes a major renovation completed in March that increases its assessed value by $50,000, and the local tax rate is 1.0%, the supplemental tax would be approximately $375 (($50,000 × 1.0% × 9 months remaining) ÷ 12 months). Property owners typically receive supplemental tax bills separately from their regular annual tax bill.

Example Calculation

The following examples use estimated rates pending confirmation from the 2025 Property Tax Rate Book. Actual rates vary by special district location within Perry County:

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Less Homestead Exemption: -$49,100 (if qualified and applied)
  • Net Taxable Value: $250,900
  • Estimated Tax Rate: 1.0%
  • Annual Tax: $2,509
  • Monthly Escrow: $209

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Less Homestead Exemption: -$49,100 (if qualified and applied)
  • Net Taxable Value: $550,900
  • Estimated Tax Rate: 1.0%
  • Annual Tax: $5,509
  • Monthly Escrow: $459

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Less Homestead Exemption: -$49,100 (if qualified and applied)
  • Net Taxable Value: $950,900
  • Estimated Tax Rate: 1.0%
  • Annual Tax: $9,509
  • Monthly Escrow: $792

Note: Homestead exemption requires annual application and is not automatic. Rates shown are estimates and vary by special taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Perry County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects monthly escrow payments along with your mortgage payment, typically 1/12th of your estimated annual property tax bill. The lender holds these funds in a separate escrow account and pays your property taxes directly to Perry County when due.

Kentucky property taxes are generally due with a 2% discount if paid by November 1st, with full payment due by December 31st. Lenders typically pay during the discount period to minimize costs. Property owners should verify that their lender has current tax information and is making timely payments. You can check payment status through the Perry County Clerk's office or their online system if available. If your escrow analysis shows a shortage or surplus, your lender will adjust your monthly payment accordingly, typically providing 60 days notice of any changes.

How HonestCasa Helps
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  • 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 Perry County property taxes due for the 2025-2026 tax year? A: Property taxes are due with a 2% discount if paid by November 1st, with final payment due by December 31st. Personal property taxes are due by May 15, 2025.

Q: What is the homestead exemption and how do I apply? A: The homestead exemption reduces your assessed value by $49,100 for the 2025-2026 assessment years. This is not automatic - you must apply with the Perry County PVA office. The exemption is available for property owners 65 and older or those who meet disability requirements.

Q: Do property tax credits require application? A: Yes, most property tax credits and exemptions in Kentucky require annual application and are not automatically applied. Contact the Perry County PVA office for available programs and application deadlines.

Q: How does the homestead exemption work? A: The homestead exemption reduces your property's assessed value by $49,100, not your tax bill directly. It also may limit annual assessment increases on your primary residence. You must apply annually and meet eligibility requirements.

Q: When are properties reassessed in Perry County? A: Kentucky requires property reassessment every four years. Contact the Perry County PVA office for the current assessment schedule and appeal deadlines if you disagree with your assessed value.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest charges. Properties become delinquent after December 31st and may eventually be subject to tax sale if not paid.

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

Q: How do special taxing districts affect my property tax rate? A: Your property's location determines which special districts (fire, library, school) serve your area. Each district adds to your total tax rate, so rates vary significantly by location within Perry County.

Q: What triggers a supplemental tax assessment? A: New construction, major improvements, ownership changes, or other significant property changes occurring after January 1st may trigger supplemental tax bills during the tax year.

Q: How do I contact Perry County about my property taxes? A: Contact the Perry County Clerk's office for tax collection questions or the Property Valuation Administrator (PVA) office for assessment and exemption questions. Both offices are located at the Perry County Courthouse in Hazard, Kentucky.

Verified Sources

Backed by 10 Official Government Sources

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

01
Scott Alexanderperrycountyky.gov
02
Tax Doc
Motor Vehicle Property Tax Rates 2025revenue.ky.gov
03
Scott Alexanderperrycountyky.gov
04
Tax Doc
2025 PERSONAL PROPERTY TAX FORMS AND ...revenue.ky.gov
05
County
Delinquent Tax - Perry County Clerksperry.countyclerk.us
06
Tax Doc
The Collection Process for Property Tax Billsrevenue.ky.gov
07
Homestead Exemption - Department of Revenue - Kentucky.govrevenue.ky.gov
08
Tax Doc
Property Tax Exemptions - Department of Revenuerevenue.ky.gov
09
County
Perry County Auditorperrycountyauditor.us
10
Tax Doc
Property Tax Forms and Instructions for Public Service ...revenue.ky.gov
All sources verified as of 2025 Tax Year

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