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Updated 2025 Tax Year

Union County
Property Tax Guide

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

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

How Property Tax Works

Union County, Kentucky operates under the state's property tax system, where property taxes serve as a primary funding source for essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. The county's property tax rate for 2025 is approximately 0.195 per $100 of assessed value for most tax districts, though this represents just the base rate before considering additional levies and special district assessments.

Property tax rates in Union County vary significantly depending on your specific location within the county due to different special taxing districts, school districts, and municipal boundaries. These variations can affect your total tax liability, as each district may impose additional assessments for services like fire protection, library services, or special improvement projects. Kentucky assesses real property at 100% of fair cash value as determined by the Property Valuation Administrator, with reassessments conducted periodically to reflect current market conditions.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
County General FundvariesBasic county services, administration
School DistrictvariesPublic education funding
State Property Tax$0.122Commonwealth general fund
Fire DistrictvariesFire protection services (if applicable)
Library DistrictvariesPublic library services (if applicable)
MunicipalvariesCity services (if within city limits)
Total Base Rate~$0.195Approximate combined rate for FY 2025

Note: These rates apply to the 2025 tax levy year. Actual rates vary by specific taxing district within Union County. Properties in different areas may be subject to additional special assessments or different school district rates. Contact the Union County Property Valuation Administrator at (270) 389-1334 for your specific district's exact rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Union 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 Union County are additional property tax bills issued when property ownership changes hands or when new construction is completed during the tax year. These supplemental assessments ensure that property taxes are properly apportioned between the previous and new property owners based on the actual ownership periods during the tax year.

Common triggers for supplemental taxes include: property sales or transfers, completion of new construction or major improvements, changes in property classification (such as agricultural to residential), or corrections to assessment errors. The supplemental tax is calculated by taking the difference between the old and new assessed values, multiplying by the applicable tax rate, and prorating for the remaining months of the tax year. For example, if you purchase a $400,000 home in July that was previously assessed at $350,000, you would receive a supplemental bill for the $50,000 assessment increase, prorated for the remaining six months of the fiscal year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Exemption (if qualified): -$49,100
  • Net Taxable Value: $250,900
  • Annual Tax ($250,900 × 0.00195): $489.26
  • Monthly Escrow: $40.77

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Exemption (if qualified): -$49,100
  • Net Taxable Value: $550,900
  • Annual Tax ($550,900 × 0.00195): $1,074.26
  • Monthly Escrow: $89.52

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Exemption (if qualified): -$49,100
  • Net Taxable Value: $950,900
  • Annual Tax ($950,900 × 0.00195): $1,854.26
  • Monthly Escrow: $154.52

Note: The homestead exemption requires annual application and is available only for primary residences. Rates shown are approximate and may vary based on your specific tax district within Union County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Union County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in an escrow account until taxes become due. Kentucky property taxes are typically due by December 31st each year, though Union County may offer discount periods for early payment.

Lenders must provide annual escrow analysis statements showing the account activity and any required adjustments to your monthly escrow payment. If your property taxes increase due to reassessment or rate changes, your lender will adjust your monthly escrow contribution accordingly. You can verify your property's assessed value and tax calculations through the Kentucky Department of Revenue's online portal or by contacting the Union County Property Valuation Administrator. If you pay taxes directly without escrow, ensure you understand the specific due dates and any early payment discounts offered by Union County to avoid penalties and interest charges.

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 Union County for the 2025 tax year? A: Property taxes are typically due by December 31st for the current tax year. Contact the Union County Sheriff's office at (270) 389-1312 to confirm specific due dates and any early payment discount periods available for 2025.

Q: What is the homestead exemption and how do I apply? A: The homestead exemption reduces your home's assessed value by $49,100 for the 2025-2026 assessment years. This exemption requires annual application to the Union County Property Valuation Administrator and is available only for your primary residence. You must file the application each year to maintain the exemption.

Q: Are there other tax credits available in Union County? A: Kentucky offers various property tax credits including disabled veteran exemptions, elderly/disabled homeowner credits, and agricultural classifications. All credits require specific applications with supporting documentation filed with the Property Valuation Administrator before the applicable deadline.

Q: How often is my property reassessed? A: Kentucky conducts property reassessments periodically, typically every few years. The Union County Property Valuation Administrator determines assessed values based on current market conditions. You'll receive notice if your assessment changes significantly.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Union County Board of Assessment Appeals within specific timeframes after receiving your assessment notice. Contact the Property Valuation Administrator at (270) 389-1334 for appeal forms and deadlines.

Q: What happens if I pay my taxes late? A: Late property tax payments incur penalties and interest charges. Kentucky law allows for additional fees and potential tax sale procedures for delinquent accounts. Contact the Union County Sheriff's office for specific penalty rates and collection procedures.

Q: Can I pay my property taxes online? A: Check with the Union County Sheriff's office at (270) 389-1312 to determine available online payment options. Many Kentucky counties offer online payment systems for property taxes.

Q: How do special districts affect my tax rate? A: Properties within fire districts, library districts, or municipal boundaries may have additional tax assessments beyond the base county rate. Your specific location within Union County determines which special district taxes apply to your property.

Q: What if I receive a supplemental tax bill? A: Supplemental tax bills are issued for mid-year changes like property sales or new construction. These bills are prorated for the portion of the tax year affected and are due within 30 days of issuance unless otherwise specified.

Q: How do I verify my property tax calculations? A: Review your tax bill components and compare against the current year's tax rates. Contact the Union County Property Valuation Administrator at (270) 389-1334 if you have questions about your assessed value or the Union County Sheriff's office at (270) 389-1312 for tax calculation inquiries.

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