Kentucky Car Tax Rates by County
Kentucky's car tax is a motor vehicle property tax that stacks a state rate, a county-wide rate, a school district rate, and any city or special district rate for your address. For tax year 2026 the baseline rate (state 45 cents + county-wide + county school district, per $100 of assessed value) ranges from $0.925 per $100 in Martin County to $1.4536 per $100 in Casey County. All 120 counties are ranked below. Official source, tax year 2026: Kentucky Department of Revenue 2026 MOTAX Rate Book.
Key Takeaways
- 2026 baseline rates run from $0.925 to $1.4536 per $100. On a vehicle valued at $20,000 that is $185.00 to $290.72 a year; the median county baseline is $1.2138.
- The baseline is a floor for most owners: 114 of 120 counties have at least one city with a vehicle levy, 40 have special districts (mostly fire districts), and 39 have independent school districts whose rate replaces the county school rate.
- Kentucky has no relief on the first $20,000 of value. The whole stacked rate applies to the full J.D. Power average trade-in value as of January 1 (KRS 132.485).
- The tax is paid to the county clerk with your registration renewal and is due by the end of the renewal month, not on one statewide date (KRS 134.810).
- 20 counties have a different baseline than in 2025 (7 higher, 13 lower); the rest are unchanged.
2026 Car Tax Baseline Rates - All 120 Kentucky Counties
Want your exact total? The Kentucky car tax calculator adds your school district, city, and special districts for any of the 120 counties.
| Rank | County | 2026 Baseline | Tax on $20,000 | Location Add-ons |
|---|---|---|---|---|
| 1 | Martin County | $0.925 | $185.00 | None |
| 2 | Hancock County | $1.0364 | $207.28 | 2 cities |
| 3 | Livingston County | $1.0561 | $211.22 | 3 cities, 3 special |
| 4 | Lawrence County | $1.0782 | $215.64 | 1 city |
| 5 | Laurel County | $1.0828 | $216.56 | 1 school, 2 cities |
| 6 | Wolfe County | $1.083 | $216.60 | None |
| 7 | Logan County | $1.0865 | $217.30 | 1 school, 4 cities |
| 8 | Pulaski County | $1.0972 | $219.44 | 2 school, 5 cities |
| 9 | Rowan County | $1.100 | $220.00 | 1 city |
| 10 | Woodford County | $1.1123 | $222.46 | 2 cities, 1 special |
| 11 | Grayson County | $1.1173 | $223.46 | 3 cities |
| 12 | Clinton County | $1.1244 | $224.88 | 1 city |
| 13 | Rockcastle County | $1.127 | $225.40 | 3 cities |
| 14 | Bullitt County | $1.1325 | $226.50 | 7 cities, 4 special |
| 15 | Ohio County | $1.136 | $227.20 | 6 cities |
| 16 | Muhlenberg County | $1.1382 | $227.64 | 4 cities |
| 17 | Clay County | $1.1388 | $227.76 | 1 city |
| 18 | Knott County | $1.140 | $228.00 | 1 city |
| 19 | Hardin County | $1.1416 | $228.32 | 1 school, 6 cities |
| 20 | Boyle County | $1.142 | $228.40 | 1 school, 3 cities, 1 special |
| 21 | Graves County | $1.145 | $229.00 | 1 school, 2 cities, 2 special |
| 21 | Mercer County | $1.145 | $229.00 | 1 school, 2 cities, 1 special |
| 23 | Greenup County | $1.1521 | $230.42 | 2 school, 6 cities, 9 special |
| 24 | Hopkins County | $1.1535 | $230.70 | 1 school, 9 cities |
| 25 | Boone County | $1.157 | $231.40 | 2 school, 1 city, 9 special |
| 26 | Marshall County | $1.158 | $231.60 | 3 cities, 8 special |
| 27 | Shelby County | $1.1625 | $232.50 | 2 cities, 8 special |
| 28 | Lyon County | $1.164 | $232.80 | 2 cities, 2 special |
| 29 | Todd County | $1.1682 | $233.64 | 3 cities |
| 30 | Marion County | $1.16834 | $233.67 | 2 cities |
| 31 | Campbell County | $1.171 | $234.20 | 5 school, 7 cities, 3 special |
| 31 | Henderson County | $1.171 | $234.20 | 2 cities, 1 special |
| 33 | Calloway County | $1.172 | $234.40 | 1 school, 2 cities, 1 special |
| 34 | Whitley County | $1.1729 | $234.58 | 2 school, 2 cities |
| 35 | Anderson County | $1.173 | $234.60 | 1 city, 1 special |
| 36 | Washington County | $1.17306 | $234.61 | 1 city |
| 37 | Hickman County | $1.175 | $235.00 | 1 city, 1 special |
| 38 | Christian County | $1.176 | $235.20 | 5 cities |
| 39 | Wayne County | $1.1764 | $235.28 | 1 city |
| 40 | Carter County | $1.181 | $236.20 | 1 city |
| 41 | Trimble County | $1.1821 | $236.42 | 1 city |
| 42 | Spencer County | $1.183 | $236.60 | 1 city, 2 special |
| 43 | Nelson County | $1.1835 | $236.70 | 1 school, 4 cities |
| 44 | Barren County | $1.1859 | $237.18 | 2 school, 3 cities |
| 45 | Garrard County | $1.1879 | $237.58 | 1 city, 4 special |
| 46 | Carlisle County | $1.1889 | $237.78 | 2 cities |
| 47 | Butler County | $1.1904 | $238.08 | 3 cities |
| 48 | Harrison County | $1.191 | $238.20 | 2 cities, 1 special |
| 49 | Metcalfe County | $1.1911 | $238.22 | 1 city |
| 50 | McLean County | $1.192 | $238.40 | 4 cities |
| 51 | Daviess County | $1.194 | $238.80 | 1 school, 2 cities |
| 52 | Clark County | $1.2005 | $240.10 | 1 city |
| 53 | Jefferson County | $1.201 | $240.20 | 1 school, 6 cities, 8 special |
| 54 | Union County | $1.2015 | $240.30 | 4 cities |
| 55 | McCracken County | $1.2029 | $240.58 | 1 school, 1 city, 8 special |
| 56 | Webster County | $1.2058 | $241.16 | 5 cities, 1 special |
| 57 | Harlan County | $1.2073 | $241.46 | 1 school, 6 cities |
| 58 | Jessamine County | $1.208 | $241.60 | 2 cities, 1 special |
| 59 | Ballard County | $1.209 | $241.80 | 4 cities |
| 60 | Perry County | $1.2125 | $242.50 | 1 school, 2 cities |
| 61 | Meade County | $1.2151 | $243.02 | 3 cities, 5 special |
| 62 | Breathitt County | $1.2161 | $243.22 | 1 school, 1 city |
| 63 | Fayette County | $1.2175 | $243.50 | None |
| 64 | Johnson County | $1.2176 | $243.52 | 1 school, 1 city |
| 65 | Caldwell County | $1.220 | $244.00 | 2 cities |
| 65 | Crittenden County | $1.220 | $244.00 | 1 city |
| 67 | Breckinridge County | $1.223 | $244.60 | 1 school, 3 cities |
| 68 | Trigg County | $1.227 | $245.40 | 1 city |
| 69 | Warren County | $1.235 | $247.00 | 1 school, 2 cities |
| 70 | Leslie County | $1.236 | $247.20 | None |
| 71 | McCreary County | $1.2368 | $247.36 | 5 special |
| 72 | Pike County | $1.2379 | $247.58 | 1 school, 2 cities |
| 73 | Letcher County | $1.2462 | $249.24 | 1 school, 3 cities |
| 74 | Bourbon County | $1.247 | $249.40 | 1 school, 3 cities |
| 75 | Allen County | $1.2477 | $249.54 | 1 city |
| 76 | Franklin County | $1.254 | $250.80 | 1 school, 1 city |
| 77 | Simpson County | $1.255 | $251.00 | 1 city |
| 78 | Fulton County | $1.2563 | $251.26 | 1 school, 2 cities, 1 special |
| 79 | Grant County | $1.2574 | $251.48 | 1 school, 4 cities, 3 special |
| 80 | Montgomery County | $1.2582 | $251.64 | 1 city, 1 special |
| 81 | Taylor County | $1.2615 | $252.30 | 1 school, 1 city |
| 82 | Lincoln County | $1.263 | $252.60 | 4 cities, 1 special |
| 83 | Madison County | $1.266 | $253.20 | 1 school, 2 cities |
| 84 | Powell County | $1.270 | $254.00 | 2 cities |
| 85 | Hart County | $1.274 | $254.80 | 1 school, 2 cities |
| 86 | Henry County | $1.2764 | $255.28 | 1 school, 5 cities |
| 87 | Owen County | $1.280 | $256.00 | 2 cities |
| 88 | Scott County | $1.284 | $256.80 | 4 cities |
| 89 | Nicholas County | $1.285 | $257.00 | 1 city, 1 special |
| 90 | Cumberland County | $1.2885 | $257.70 | 1 city |
| 91 | Pendleton County | $1.290 | $258.00 | 2 cities, 3 special |
| 92 | Floyd County | $1.2903 | $258.06 | 3 cities, 15 special |
| 93 | Carroll County | $1.2963 | $259.26 | 5 cities, 1 special |
| 94 | Mason County | $1.2975 | $259.50 | 1 city |
| 95 | Lewis County | $1.2988 | $259.76 | 1 city, 6 special |
| 96 | Edmonson County | $1.3015 | $260.30 | 1 city |
| 97 | Monroe County | $1.306 | $261.20 | 3 cities |
| 98 | Boyd County | $1.309 | $261.80 | 3 school, 2 cities, 6 special |
| 99 | Bath County | $1.3135 | $262.70 | 2 cities, 1 special |
| 100 | Gallatin County | $1.314 | $262.80 | 3 cities, 1 special |
| 101 | Knox County | $1.3148 | $262.96 | 2 school, 2 cities |
| 102 | Green County | $1.315 | $263.00 | 1 city |
| 103 | Bell County | $1.3154 | $263.08 | 2 school, 2 cities |
| 104 | Jackson County | $1.3275 | $265.50 | 1 city |
| 105 | Lee County | $1.329 | $265.80 | 1 city |
| 106 | Owsley County | $1.333 | $266.60 | 1 city |
| 107 | Menifee County | $1.3351 | $267.02 | 1 city, 1 special |
| 108 | Morgan County | $1.3354 | $267.08 | 1 city |
| 109 | Magoffin County | $1.3364 | $267.28 | 1 city |
| 110 | Oldham County | $1.33683 | $267.37 | 1 city, 7 special |
| 111 | Fleming County | $1.339 | $267.80 | 1 city |
| 112 | Russell County | $1.3416 | $268.32 | 2 cities |
| 113 | Larue County | $1.3515 | $270.30 | 2 cities |
| 114 | Kenton County | $1.3563 | $271.26 | 5 school, 5 cities, 5 special |
| 115 | Estill County | $1.3592 | $271.84 | 2 cities |
| 116 | Bracken County | $1.368 | $273.60 | 1 school, 2 cities |
| 117 | Robertson County | $1.3733 | $274.66 | 1 city |
| 118 | Adair County | $1.4008 | $280.16 | 1 city |
| 119 | Elliott County | $1.427 | $285.40 | None |
| 120 | Casey County | $1.4536 | $290.72 | 1 city |
Baseline = state 45 cents + the county-wide total + the county school district rate, for an owner outside any taxing city or special district. Location add-ons counts what the 2026 rate book lists for that county: "school" = independent or other school districts (their rate replaces the county school rate, and can be higher or lower), "city" = cities with a non-zero vehicle levy, "special" = special districts with a non-zero vehicle levy (mostly fire districts). "Tax on $20,000" multiplies the baseline by a $20,000 assessed value and excludes registration fees.
Counties Whose Baseline Changed From 2025
The 2026 MOTAX Rate Book prints both years. These 20 counties have a different baseline in 2026; every other county is unchanged.
| County | 2025 | 2026 | Change |
|---|---|---|---|
| Allen County | $1.2527 | $1.2477 | -0.50 cents |
| Butler County | $1.2024 | $1.1904 | -1.20 cents |
| Clark County | $1.2025 | $1.2005 | -0.20 cents |
| Elliott County | $1.420 | $1.427 | +0.70 cents |
| Floyd County | $1.2943 | $1.2903 | -0.40 cents |
| Franklin County | $1.257 | $1.254 | -0.30 cents |
| Garrard County | $1.1889 | $1.1879 | -0.10 cents |
| Hancock County | $0.9964 | $1.0364 | +4.00 cents |
| Hart County | $1.249 | $1.274 | +2.50 cents |
| Kenton County | $1.35733 | $1.3563 | -0.103 cents |
| Logan County | $1.0825 | $1.0865 | +0.40 cents |
| Magoffin County | $1.3425 | $1.3364 | -0.61 cents |
| Marion County | $1.1679 | $1.16834 | +0.044 cents |
| Marshall County | $1.160 | $1.158 | -0.20 cents |
| Monroe County | $1.3023 | $1.306 | +0.37 cents |
| Oldham County | $1.3413 | $1.33683 | -0.447 cents |
| Spencer County | $1.1861 | $1.183 | -0.31 cents |
| Todd County | $1.1702 | $1.1682 | -0.20 cents |
| Trimble County | $1.1871 | $1.1821 | -0.50 cents |
| Washington County | $1.17262 | $1.17306 | +0.044 cents |
What is being compared
Each row is the county's 2026 baseline motor vehicle property tax rate: the state rate of 45 cents per $100, plus the county-wide total (general, extension, health, library, and other county levies, as printed in the rate book), plus the county school district rate. It is the rate for a vehicle owner who lives in the county school district and outside any taxing city or special district. Using the same definition in every county makes the 120 rows directly comparable.
All values come from one official document, the Kentucky Department of Revenue 2026 MOTAX Rate Book, parsed for all 120 counties. The county components add up to the rate book's printed county-wide total in every county.
What is not directly comparable
- Your address changes the rate. A city levy or special district adds to the baseline, and an independent school district replaces the county school rate. Two neighbors in the same county can pay different rates.
- Assessed value is statewide. Kentucky values vehicles at the J.D. Power average trade-in value as of January 1 (KRS 132.485), so the same vehicle has the same starting value in every county. The PVA can adjust it for condition, mileage, or a branded title when you provide evidence.
- Registration fees are separate. The county clerk also collects registration and other fees at renewal. They are not part of the property tax rate and are not included here.
- Virginia is not comparable. Virginia car tax rates are set by each locality and reduced by state PPTRA relief on the first $20,000. See the Virginia car tax rates by county for that state.
Frequently Asked Questions
Which Kentucky county has the highest car tax rate?
Casey County has the highest 2026 baseline motor vehicle tax rate in Kentucky at $1.4536 per $100 of assessed value (state 45 cents + county-wide + county school district), or $290.72 a year on a vehicle valued at $20,000. Elliott County ($1.427) and Adair County ($1.4008) follow. Owners inside a taxing city or special district pay more than the baseline.
Which Kentucky county has the lowest car tax rate?
Martin County has the lowest 2026 baseline at $0.925 per $100, or $185.00 a year on a $20,000 vehicle. Hancock County ($1.0364) and Livingston County ($1.0561) are next. These baselines come from the Kentucky Department of Revenue 2026 MOTAX Rate Book.
What is the car tax rate in Louisville and Lexington?
Jefferson County (Louisville) has a 2026 baseline of $1.201 per $100, ranked 53 of 120 from lowest. Fayette County (Lexington) has a baseline of $1.2175 per $100, ranked 63 of 120. In Jefferson County, an Anchorage Independent school district address, a taxing city, or a fire district changes the total; Fayette County has no city, special district, or independent school district vehicle levies in the 2026 rate book.
Does Kentucky give relief on the first $20,000 like Virginia?
No. Kentucky has no state program that reduces motor vehicle property tax on part of a vehicle's value. The full stacked rate applies to the full assessed value, which under KRS 132.485 is the J.D. Power average trade-in value as of January 1. The tax is due by the end of your registration renewal month, or by the end of the month the vehicle is transferred if that is earlier (KRS 134.810).
Methodology
We downloaded the Kentucky Department of Revenue 2026 MOTAX Rate Book (PDF) and extracted every county's state, county-wide, school district, city, and special district motor vehicle rates with pdfplumber. For each county, the baseline is 45 + the printed county-wide total + the county school district rate, in cents per $100. The same figures are stored in the CountyTaxTools data layer (one 2026 vehicle tax row per county) and power the Kentucky car tax calculator; this table was generated from that data and checked against it for all 120 counties.
Rates are shown in dollars per $100 of assessed value (100 cents = $1.00), without rounding beyond what the rate book prints. Ranks treat equal rates as ties.
Sources
- Kentucky Department of Revenue - 2026 MOTAX Rate Book (Motor Vehicle Property Tax Rates 2026 & 2025, PDF)
- Kentucky Department of Revenue, Office of Property Valuation - Assessment of Motor Vehicles (PDF)
- Kentucky Revised Statutes 132.485 - apps.legislature.ky.gov - KRS 132.485
- Kentucky Revised Statutes 134.810 - apps.legislature.ky.gov - KRS 134.810
Rates are tax year 2026 as published by the Kentucky Department of Revenue. District names in the rate book are sometimes abbreviated. Confirm your bill with your county clerk or Property Valuation Administrator before paying.
Compiled by Munib Ur Rehman from the official Kentucky Department of Revenue rate book