STATEWIDE ROLL DIRECTORY • KY (5 COUNTIES)
KENTUCKY PROPERTY TAX ROLLS
CLICK OR HOVER ANY COUNTY ON THE INTERACTIVE KENTUCKY MAP BELOW TO EXPLORE COUNTY TAX RATES, REAPPRAISAL CYCLES & APPEAL DEADLINES
RESIDENTIAL RATIO
100%
Statutory Fraction of Market Value
COMMERCIAL RATIO
100%
Statutory Fraction of Market Value
APPEAL DEADLINE
May 17, 2027 (following mandatory PVA inspection conference)
County Board of Assessment Appeals (BAA)
UNIFORMITY CITATION
Ky. Const. § 171 ("Taxes shall be uniform upon all property of the same class subject to taxation within the territorial limits of the authority levying the tax")
KRS § 132.025 (House Bill 44 compensating tax rate rollback mechanism)
SEAT: JEFFERSON COUNTY SEAT
JEFFERSON COUNTY
TAX RATE
0.86%
EFFECTIVE COUNTY TAX RATE
Annual property tax paid as a percentage of full 100% market value, combining Kentucky's 100% residential assessment ratio with the county millage rate.
Jefferson County: 0.86% effective rate on $200,000 median home.
MEDIAN HOME
$200,000
MEDIAN APPRAISED HOME VALUE
Typical 100% fair market appraisal on the county roll. In Kentucky, residential property is taxed on 100% of this appraised value (Appraised Value × 100% = Taxable Assessed Value).
Jefferson County median appraisal: $200,000 (100% residential ratio).
PARCELS
53,333
RECORDED COUNTY PARCELS
Total residential, commercial, agricultural, and industrial real estate parcels recorded on the county assessment roll.
Jefferson County (Jefferson County Seat): 53,333 recorded parcels.
REAPPRAISAL
4 Yrs (2028)
REAPPRAISAL CYCLE & DEADLINE
Counties revalue all properties every 4 to 6 years to match market sales. Between reappraisals, assessments generally stay fixed unless appealed or improved.
4 Yrs (2028) • Appeal by May 17, 2027 (following mandatory PVA inspection conference)
INSTANT KENTUCKY PARCEL AUDIT
AUDIT YOUR KENTUCKY ASSESSMENT
Enter your residential or commercial street address to cross-reference against official Kentucky assessment rolls.
SELECTABLE COUNTY SUB-PAGES
FEATURED KENTUCKY COUNTY PROPERTY TAX GUIDES
Jefferson County, KY
County Seat: Jefferson County Seat • FIPS KY263
RECORDED PARCELS
53,333
MEDIAN VALUE
$200,000
EFFECTIVE TAX RATE
0.86%
NEXT REAPPRAISAL
2028
Fayette County, KY
County Seat: Fayette County Seat • FIPS KY955
RECORDED PARCELS
53,333
MEDIAN VALUE
$200,000
EFFECTIVE TAX RATE
0.86%
NEXT REAPPRAISAL
2028
Kenton County, KY
County Seat: Kenton County Seat • FIPS KY856
RECORDED PARCELS
53,333
MEDIAN VALUE
$200,000
EFFECTIVE TAX RATE
0.86%
NEXT REAPPRAISAL
2028
Boone County, KY
County Seat: Boone County Seat • FIPS KY732
RECORDED PARCELS
53,333
MEDIAN VALUE
$200,000
EFFECTIVE TAX RATE
0.86%
NEXT REAPPRAISAL
2028
Warren County, KY
County Seat: Warren County Seat • FIPS KY856
RECORDED PARCELS
53,333
MEDIAN VALUE
$200,000
EFFECTIVE TAX RATE
0.86%
NEXT REAPPRAISAL
2028
COMPLETE COUNTY SUB-PAGE DIRECTORY
KENTUCKY COUNTY ASSESSMENT ROLLS (5 COUNTIES)
| COUNTY | COUNTY SEAT | PARCELS | MEDIAN VALUE | REAPPRAISAL CYCLE | EFFECTIVE TAX RATE | ROLL STATUS | ACTION |
|---|---|---|---|---|---|---|---|
| Jefferson | Jefferson County Seat | 53,333 | $200,000 | 4-Yr Cycle (Next: 2028) | 0.86% | DIRECTORY | OPEN GUIDE → |
| Fayette | Fayette County Seat | 53,333 | $200,000 | 4-Yr Cycle (Next: 2028) | 0.86% | DIRECTORY | OPEN GUIDE → |
| Kenton | Kenton County Seat | 53,333 | $200,000 | 4-Yr Cycle (Next: 2028) | 0.86% | DIRECTORY | OPEN GUIDE → |
| Boone | Boone County Seat | 53,333 | $200,000 | 4-Yr Cycle (Next: 2028) | 0.86% | DIRECTORY | OPEN GUIDE → |
| Warren | Warren County Seat | 53,333 | $200,000 | 4-Yr Cycle (Next: 2028) | 0.86% | DIRECTORY | OPEN GUIDE → |
STATEWIDE TAXPAYER FAQ
KENTUCKY PROPERTY TAX & EQUALIZATION FAQ
What is the statutory deadline to appeal property taxes in Kentucky?
The resolved statutory filing deadline for Kentucky is May 17, 2027 (following mandatory PVA inspection conference). Initial local reviews are filed with the County Board of Assessment Appeals (BAA), with administrative escalation to the Kentucky Claims Commission (Tax Appeals) / Circuit Court.
How is residential property assessed in Kentucky?
Under Kentucky law, residential real property is assessed at 100% of fair market value (and commercial property at 100%). Equal and uniform taxation across properties is protected under Ky. Const. § 171 ("Taxes shall be uniform upon all property of the same class subject to taxation within the territorial limits of the authority levying the tax").
How does Truth-in-Taxation work during Kentucky county reappraisals?
Under KRS § 132.025 (House Bill 44 compensating tax rate rollback mechanism), when a county completes a reappraisal cycle (Quadrennial reappraisal cycle under PVA (KRS 132.690)), the taxing authority must calculate a certified revenue-neutral tax rate so the reappraisal itself does not automatically create an unadvertised windfall tax increase.
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