Kentucky Counties Property Tax Records

Kentucky has 120 counties, each maintaining property tax records through the elected Property Valuation Administrator. Each county PVA office assesses property values, maintains ownership records, and provides public access to property information. Select a county below to find specific resources for property tax records in that area.

How to Access County Property Tax Records

Each Kentucky county provides access to property tax records through their Property Valuation Administrator. Most counties offer online search systems where you can look up property by address, owner name, or parcel ID. The majority of counties use the qPublic or Schneider Corp platforms for online property searches.

For counties without online search capabilities, you can visit the PVA office in person during business hours. All PVA offices are required by Kentucky law to maintain public access to property assessment rolls. The Kentucky Department of Revenue provides oversight and guidance to all county PVAs.

Understanding Kentucky County Property Tax System

Property taxes in Kentucky are administered at the county level. The Property Valuation Administrator assesses all property at fair cash value as of January 1 each year. The County Sheriff collects current year taxes, while the County Clerk handles delinquent tax collection after April 15.

Tax rates are set by multiple taxing districts within each county. These include the state, county government, school districts, city governments where applicable, and special districts like fire departments and library districts. House Bill 44 limits revenue growth to 4% annually for most taxing districts.