Kentucky County Tax Bills Are Out
Kentucky real property taxes are assessed as of January 1 each year. The bills arrive in the fall and are collected by the county sheriff. Two separate savings often get overlooked at the same time: the 2% early-payment discount on the sheriff’s bill, and the homestead exemption that lowers the assessed value before the bill is even calculated.
The Payment Calendar (Sheriff’s Bill)
Under KRS 134.015, on the regular statewide schedule:
Pay in full by December 1 for Jefferson, November 1 for surrounding counties — 2% discount.
After discount period runs — face amount; no discount, no penalty.
January 1 through January 31 — 5% penalty.
After January 31 — 10% penalty plus a 10% sheriff’s add-on (often described as about 21% above the original tax).
Taxes are due by December 31 of the assessment year. Many counties mail later than October 1. When they do, an alternative calendar applies: typically one full month of discount after mailing, then face amount for the next month. Jefferson County often starts the discount around November 1. The dates printed on your bill control.
If the bill is unpaid, it becomes delinquent January 1. The sheriff collects through close of business April 15. After that, the bill transfers to the county clerk as a certificate of delinquency. Clerk and county attorney fees and monthly interest attach, and the certificate may later be sold to a third-party purchaser—a lien on the property that costs far more than the original tax.
Homestead Exemption for Owners 65 or Older (and Totally Disabled Owners)
This reduction happens at the PVA, not at the sheriff’s window. For the 2025 and 2026 tax years, Kentucky’s homestead exemption is $49,100 off the fair cash value of the owner-occupied primary residence. Taxes are then computed on the remaining assessment. On a home assessed at $200,000, taxable value drops to $150,900. There is no income test.
Who qualifies:
The owner will be 65 or older at any time during the tax year, or
The owner is classified as totally disabled under a U.S. government program or a public or private retirement system, has received disability payments for the entire assessment period, and owns and occupies the home as a primary residence.
Only one exemption per residence, even if more than one occupant is 65 or if the same person is both 65 and disabled. If one spouse is 65, the household can qualify. Age-based homestead, once approved, generally continues without annual refiling as long as the same owner still lives there. Disability-based claims often require annual verification unless the owner is a service-connected totally disabled veteran or has a permanent total disability determination from Social Security or Kentucky Retirement Systems.
Apply with your county PVA (Form 62A350), with proof of age (driver’s license, birth certificate, passport) or disability documentation. File by December 31 of the year you first seek the exemption. Turning 65 this year still counts for this tax year; do not wait until next January. The exemption amount is adjusted every two years for inflation; the next reset is for 2027–2028.
The homestead reduction does not apply to certain special benefit assessments. Some city or special-district bills are mailed separately from the sheriff’s combined county bill and may have their own due dates.
Next Steps for Owners
Confirm the homestead exemption already appears on the assessment if anyone in the household is 65 or totally disabled. If it does not, contact the PVA immediately.
Watch for the sheriff’s bill in the fall. If it has not arrived by mid-November, request a duplicate. Non-receipt does not stop penalties.
Pay the amount shown for the discount window. Mortgage escrow does not automatically catch November 1; confirm with the servicer.
Remember city or special-district bills may be separate.
A 2% discount is money left on the table if you miss the printed date. The $49,100 homestead reduction is larger still—and it only appears on the bill if the PVA has it on file before the tax roll is certified.
This is a general reminder of Kentucky’s collection calendar and homestead rules. Confirm dates on your current bill and with your county sheriff and PVA. The English Law Group can review a bill, assessment, exemption, or impending certificate of delinquency in connection with a sale, refinance, estate, or title matter. Contact our office today with questions.