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Kentucky has enacted widespread reforms to tax code policy in recent years, improving the state’s position ranking in the Tax Foundation’s 2024 State Business Tax Climate Index to 18th, up from 33rd in 2018. In 2022, the state introduced a framework to reduce and eventually eliminate the personal income tax rate, now at 3.5% for 2026 with additional triggers in place to reduce further. Other reforms in recent years include the repeal of the corporate license tax and the intangible property tax, as well as a reduction in the corporate income tax rate from 8.25% to the current 5%. In 2023, the state created a pass-through entity tax and credit that will reduce federal tax liability for businesses. See more information for Kentucky tax rates and collections.
2025 Real Property Tax Rates - Per $100
Bullitt County Taxes
Per $100 Value - 2025
| TD TYPE | TAXING JURISDICTIONS | REAL ESTATE | TANGIBLE PERSONAL |
|---|---|---|---|
| County | County Wide Total | 0.175 | 0.177 |
| School | General Bullitt County | 0.757 | 0.757 |
| Special | MOUNT WASHINGTON FIRE DISTRICT | 0.2 | 0.2 |
| Special | NICHOLS FIRE DISTRICT | 0.1 | 0.1 |
| Special | PLUM CREEK WATERSHED | 0.01 | 0 |
| Special | SOUTHEAST FIRE DISTRICT | 0.1 | 0.1 |
| Special | ZONETONE FIRE DISTRICT | 0.1 | 0.1 |
| City | Fox Chase | 0.11713 | 0.1745 |
| City | Hebron Estates | 0.08129 | 0.1 |
| City | Hillview | 0.109 | 0.18 |
| City | Hunters Hollow | 0.07777 | 0.16 |
| City | Lebanon Junction | 0.2153 | 0.34 |
| City | Mount Washington | 0.087 | 0.087 |
| City | Pioneer Village | 0.11139 | 0.21 |
| City | Shepherdsville | 0.1161 | 0.1161 |
Hardin County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdiction | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.15 | 0.173 |
| School | General Elizabethtown Independent School District | 0.857 | 0.857 |
| School | General Hardin County School District | 0.652 | 0.652 |
| City | Elizabethtown | 0.107 | 0.107 |
| City | Radcliff | 0.129 | 0.174 |
| City | Sonora | 0.2 | 0.2 |
| City | Upton | 0.25 | 0.25 |
| City | Vine Grove | 0.163 | 0.3498 |
| City | West Point | 0.268 | 0.268 |
Henry County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.3359 | 0.3337 |
| School | General Eminence Independent School District | 0.682 | 0.682 |
| School | General Henry County School District | 0.717 | 0.717 |
| Special | Little KY River Watershed District | 0.026 | 0 |
| City | Campbellsburg | 0.182 | 0.2384 |
| City | Eminence | 0.24 | 0.3418 |
| City | New Castle | 0.14 | 0.14 |
| City | Pleasureville | 0.149 | 0.149 |
| City | Smithfield | 0.121 | 0.132 |
Jefferson County Taxes
Per $100 Value – 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.118 | 0.166 |
| School | General Anchorage Independent School District | 0.996 | 0.996 |
| School | General Jefferson County Public School District | 0.717 | 0.735 |
| Special | Anchorage Middletown Fire & EMS | 0.175 | 0.175 |
| Special | Fairdale Fire Distrcit | 0.1 | 0.1 |
| Special | Fern Creek Fire District | 0.18 | 0.18 |
| Special | Jeffersontown/McMahan Fire District | 0.2 | 0.2 |
| Special | Louisville Downtown Management District | 0.0877 | 0 |
| Special | Okolona Fire District | 0.17 | 0.17 |
| Special | Pleasure Ridge Park Fire District | 0.2 | 0.2 |
| Special | St Matthews/Lyndon Fire District | 0.185 | 0.185 |
| Special | Urban Services District | 0.319 | 0.566 |
| City | Anchorage | 0.323 | 0.323 |
| City | Hurstbourne | 0.176 | 0 |
| City | Jeffersontown | 0.1082 | 0 |
| City | Lyndon | 0.13 | 0 |
| City | Middletown | 0.134 | 0 |
| City | Saint Matthews | 0.2 | 0 |
| City | Shively | 0.354 | 0.377 |
Meade County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.366 | 0.5076 |
| School | General Meade County School District | 0.585 | 0.589 |
| Special | Battletown Fire Protection District | 0.1 | 0.1 |
| Special | Ekron Fire Protection District | 0.08 | 0.08 |
| Special | Flaherty Fire District | 0.066 | 0.015 |
| Special | Meade County Fire District #1 | 0.075 | 0.025 |
| Special | Payneville Fire District | 0.1 | 0.1 |
| City | Brandenburg | 0.172 | 0.3206 |
| City | Ekron | 0.17 | 0.17 |
| City | Muldraugh | 0.171 | 0.183 |
Nelson County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.1852 | 0.18 |
| School | General Bardstown Independent School District | 0.833 | 0.833 |
| School | General Nelson County School District | 0.67 | 0.67 |
| Special | Northeast Nelson Fire District | 0.1 | 0 |
| City | Bardstown | 0.161 | 0.161 |
| City | Bloomfield | 0.274 | 0.274 |
| City | Fairfield | 0.074 | 0.074 |
| City | New Haven | 0.199 | 0.3371 |
Oldham County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.2124 | 0.2703 |
| School | General Oldham County School District | 0.812 | 0.812 |
| Special | Anchorage Middletown Fire & EMS | 0.175 | 0.175 |
| Special | Ballardsville Fire District | 0.1 | 0.1 |
| Special | Crystal Lake Sub Road Main | 0.1 | 0 |
| Special | LaGrange Fire District | 0.1 | 0.1 |
| Special | North Oldham Fire District | 0.1 | 0.1 |
| Special | Pewee Valley Fire District | 0.1 | 0.1 |
| Special | South Oldham Fire District | 0.1 | 0.1 |
| Special | Westport Fire District | 0.1 | 0.1 |
| City | Crestwood | 0.1 | 0 |
| City | Goshen | 0.117 | 0 |
| City | LaGrange | 0.191 | 0.265 |
| City | Orchard Grass Hills | 0.177 | 0 |
| City | Pewee Valley | 0.1439 | 0.1439 |
| City | Prospect | 0.183 | 0 |
| City | River Bluff | 0.13 | 0 |
Shelby County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdiction | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.2035 | 0.1923 |
| School | General Shelby County School District | 0.714 | 0.714 |
| Special | Bagdad Fire District | 0.1 | 0.1 |
| Special | Ballardsville Fire District | 0.1 | 0.1 |
| Special | Mt. Eden Fire District | 0.075 | 0.075 |
| Special | Pewee Valley Fire District | 0.1 | 0.1 |
| Special | Plum Creek Watershed | 0.015 | 0 |
| Special | Shelby County Sub Fire District | 0.1 | 0.1 |
| Special | Simpsonville Fire District | 0.1 | 0.1 |
| Special | South Oldham Fire District | 0.1 | 0.1 |
| Special | Waddy Fire District | 0.1 | 0.1 |
| City | Pleasureville | 0.149 | 0.149 |
| City | Shelbyville | 0.247 | 0.3777 |
| City | Simpsonville | 0.089 | 0 |
Spencer County Taxes
Per $100 Value – 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.188 | 0.4084 |
| School | General Spencer County School District | 0.601 | 0.601 |
| Special | Mt. Eden Fire District | 0.075 | 0.075 |
| Special | Plum Creek Watershed | 0.012 | 0 |
| Special | Spencer County Fire Protection District | 0.07 | 0.095 |
| City | Taylorsville | 0.116 | 0.0715 |
Trimble County Taxes
Per $100 Value - 2025
| TD Type | Taxing Jurisdictions | Real Estate | Tangible Personal Property |
|---|---|---|---|
| County | County Wide Total | 0.236 | 0.2623 |
| School | General Trimble County School District | 0.76 | 0.76 |
| Special | Little KY River Watershed District | 0.026 | 0 |
| City | Bedford | 0.116 | 0.1451 |
| City | Milton | 0.119 | 0 |