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Kentucky Property Tax (2026)
Info: Real property in Kentucky is assessed by county Property Valuation Administrators (PVAs) and taxed at the state real property rate (10.6 cents per $100 of value for 2025) plus local rates set by counties, cities, school districts, and special districts.
Real property in Kentucky is assessed by county Property Valuation Administrators (PVAs) and taxed at the state real property rate (10.6 cents per $100 of value for 2025) plus local rates set by counties, cities, school districts, and special districts. Rates and exemptions (such as the homestead exemption) are administered locally.
Official source: revenue.ky.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Property Tax in states bordering Kentucky
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- IllinoisInfo
Illinois property tax is not administered by the state — it is assessed and managed locally by cities, counties, townships, and taxing districts. Local officials set assessed values and tax rates, so effective property-tax rates vary widely by locality; contact your local county officials for specifics.
Verified Jul 11, 2026 · Source: tax.illinois.gov · Full Illinois rule →
- IndianaInfo
Indiana's constitutional property-tax caps (circuit breaker credits) limit the bill to 1% of gross assessed value for homesteads, 2% for other residential and agricultural land, and 3% for nonresidential and personal property. Assessed value reflects market value-in-use; local levies set the rate. A homestead must receive the Homestead Standard Deduction to qualify for the 1% cap.
Verified Jul 7, 2026 · Source: in.gov · Full Indiana rule →
- MissouriInfo
Property tax is assessed and collected locally. County assessors set your property's market value, apply a classification percentage to reach assessed value (19% for residential), then local taxing districts apply their levies, so rates vary by county and district.
Verified Jul 14, 2026 · Source: stc.mo.gov · Full Missouri rule →
- OhioInfo
Levied locally: tax applies to 35% of appraised (market) value times voted millage — a mill is $1 per $1,000 of assessed value. HB 920 "effective rate" reduction factors keep most bills from rising in step with property values; county auditors reappraise every 6 years (with a 3rd-year update). Rates vary by county and school district.
Verified Jul 17, 2026 · Source: tax.ohio.gov · Full Ohio rule →
- TennesseeInfo
Tennessee has no state property tax; the county assessor appraises property, a state-set assessment ratio is applied (residential and farm at 25% of appraised value, commercial/industrial at 40%), and the county commission sets the local tax rate per $100 of assessed value.
Verified Jul 18, 2026 · Source: comptroller.tn.gov · Full Tennessee rule →
- VirginiaInfo
Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality. Questions about real estate or personal property tax go to your local tax office.
Verified Jul 19, 2026 · Source: tax.virginia.gov · Full Virginia rule →
- West VirginiaInfo
Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →
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