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Updated 2025 Tax Year

Rowan County
Property Tax Guide

Everything you need to know about property taxes in Rowan 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
8.9 cents per $100 assessed value (county-wide base rate, varies by district with additional levies)
Exemptions
5+ Available
Section 1

How Property Tax Works

Rowan County, Kentucky operates under a property tax system that funds essential local services including schools, county government operations, libraries, and various special districts. Property taxes in Rowan County are calculated based on the assessed value of real estate, which is determined by the Property Valuation Administrator (PVA) and reassessed periodically to reflect current market conditions.

The effective property tax rate varies significantly by location within Rowan County due to different combinations of special taxing districts, but the county-wide rate for real property is 8.9 cents per $100 of assessed value for the 2025 tax year. Property owners may also be subject to additional levies from school districts, library districts, and other special assessment areas. Most property tax credits and exemptions require annual application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
Rowan County Real Property$0.089Base county levy approved for 2025
School DistrictVariesLocal school district assessment
Library DistrictVariesRowan County Public Library levy
Special DistrictsVariesFire protection, water districts as applicable

Note: These rates apply to the 2025 levy year. Total effective rates vary by property location within the county depending on which special taxing districts apply to your specific address. Contact the Rowan County PVA office to determine your exact tax rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Rowan 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 Rowan County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing properties during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining after the change occurs.

For example, if you purchase a home in Rowan County in March and the assessed value increases from the previous assessment, you may receive a supplemental tax bill covering the difference for the remaining months of that fiscal year. Similarly, completing a home addition or major renovation can trigger a supplemental assessment once the improvements are discovered during a property inspection or reported to the PVA office.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Exemption Applied: $49,100 (if qualified and applied)
  • Net Taxable Value: $250,900
  • Annual Tax (at 0.89%): $2,233
  • Monthly Escrow: $186

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Exemption Applied: $49,100 (if qualified and applied)
  • Net Taxable Value: $550,900
  • Annual Tax (at 0.89%): $4,903
  • Monthly Escrow: $409

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Exemption Applied: $49,100 (if qualified and applied)
  • Net Taxable Value: $950,900
  • Annual Tax (at 0.89%): $8,463
  • Monthly Escrow: $705

Note: These calculations assume the homestead exemption has been applied for and approved. All exemptions require annual application and are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Rowan County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments along with your mortgage payment and maintains these funds in a separate account. When property taxes become due in Rowan County, typically by September 1st, your lender pays the tax bill directly to the Rowan County Sheriff's office on your behalf.

Lenders are required to provide annual escrow analysis statements showing the account activity and any adjustments needed for the coming year. 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 paid taxes on time, as you remain ultimately responsible for ensuring payment even when using escrow services.

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 Rowan County for the current fiscal year? A: Property taxes are due by September 1st. Tax bills are typically mailed in late July to early August. Taxes become delinquent after January 5th of the following year.

Q: What tax credits are available and do they require application? A: The primary tax exemption available is the homestead exemption valued at $49,100 for the 2025-2026 assessment years. This exemption requires annual application and is not automatic. Additional exemptions may be available for seniors (65+) and disabled property owners.

Q: How does the homestead exemption work? A: The homestead exemption reduces your property's assessed value by $49,100, which directly reduces your tax liability. You must apply annually with the Rowan County PVA office, and the exemption only applies to your primary residence.

Q: How often are properties reassessed in Rowan County? A: Kentucky law requires property reassessment every four years, though the PVA may conduct interim assessments for properties that have changed significantly due to improvements or market conditions.

Q: What are the penalties for late payment? A: Delinquent taxes accrue interest and penalties. Contact the Rowan County Sheriff's office for current penalty rates and collection procedures.

Q: Can I pay my property taxes online? A: Contact the Rowan County Sheriff's office directly to inquire about available online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Rowan County Board of Assessment Appeals within specific deadlines following your assessment notice. Contact the PVA office for appeal procedures and deadlines.

Q: What if I live in a special taxing district? A: Properties in special districts (fire protection, library, etc.) pay additional levies beyond the base county rate. Your total tax rate depends on which districts serve your property location.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Rowan County Fiscal Courtrcky.us
02
aug. rowan review | issue 62rcky.us
03
Tax Doc
Motor Vehicle Property Tax Rates 2025revenue.ky.gov
04
Tax Doc
Delinquent Taxesrowancountyclerk.ky.gov
05
County
basic information about buying - Rowan County Clerkrowancountyclerk.ky.gov
06
County
PVA General Info - Rowan County, Kentuckyrcky.us
07
Homestead Exemption - Department of Revenue - Kentucky.govrevenue.ky.gov
08
Tax Doc
Property Tax Exemptions - Department of Revenuerevenue.ky.gov
09
State
2019 Real Estate Exemption List. ...apps.legislature.ky.gov
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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