Barren County Tax Rates

Barren County Tax Rates - At a Glance

Barren County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.1859 per $100 (2026)	Baseline: state 45 + county-wide 24.39 + Barren County schools 49.2 cents, outside the cities; Glasgow $1.4559 (county schools) or $1.5179 (Glasgow Independent); J.D. Power average trade-in value on January 1
Real Estate Tax	$0.947 per $100 (2025)	Baseline: state 10.6 + county-wide 21.5 + Barren County schools 62.6 cents; city and independent school rates add by address; $35 volunteer fire fee per address outside the cities
Sales Tax	6%	Statewide rate; no local sales tax in Kentucky; groceries exempt

Vehicle Property (Car) Tax

2026 Rate Stack

Kentucky taxes vehicles as property every year. The 2026 Barren County baseline is $1.1859 per $100 of assessed value, the sum of three rates from the Kentucky Department of Revenue's 2026 MOTAX Rate Book: the 45-cent state rate, Barren County's 24.39-cent county-wide rate (general 15.3, health 2.5, ambulance 2.4, library 2.39, and extension 1.8 cents), and the 49.2-cent Barren County school rate. Every rate is the same as in 2025. Barren County lists no special districts with a vehicle levy.

School and city levies apply by address. Where an owner lives in the Glasgow Independent or Caverna Independent school district, that district's rate replaces the county school rate; the state's rate book notes that the Caverna district covers the City of Horse Cave (in neighboring Hart County) plus additional unincorporated areas. Glasgow, Park City, and Cave City add their own city levies on vehicles, and the City of Glasgow's ordinances assign collection of its vehicle tax to the County Clerk.

Barren County School District Vehicle Rates (2026, cents per $100)

School District	School Rate	Total With State and County-Wide
Barren County (baseline)	49.2	$1.1859
Glasgow Independent	55.4	$1.2479
Caverna Independent	62.7	$1.3209

Barren County City Vehicle Levies (2026, cents per $100)

City	City Levy	Total With Barren County Schools	Total With an Independent District
Glasgow	+27	$1.4559	$1.5179 (Glasgow Independent)
Park City	+32	$1.5059	-
Cave City	+17.87	$1.3646	$1.4996 (Caverna Independent)

Your notice shows the school district and city for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Barren County 005; Caverna district note from the 2025 Property Tax Rate Book.

How the Vehicle Is Valued

January 1 is the assessment date. Under KRS 132.485 the standard value is the vehicle's average trade-in value in the J.D. Power valuation manual, not the rough or clean trade-in value and not the price you paid. Vehicles 20 or more years old use their 19th-year value, reduced 10% for each year beyond 19. The Property Valuation Administrator (PVA) may adjust the value when you show that the standard value does not reflect the vehicle's condition, options, mileage, or title.

Estimated 2026 Barren County Vehicle Tax

Assessed Value	Outside the Cities ($1.1859)	Glasgow, County Schools ($1.4559)	Glasgow, Glasgow Independent ($1.5179)
$10,000	$118.59	$145.59	$151.79
$20,000	$237.18	$291.18	$303.58
$30,000	$355.77	$436.77	$455.37
$40,000	$474.36	$582.36	$607.16

Property tax only. The plate registration fee is billed separately with your renewal and is not included (the Barren County Clerk lists the standard renewal fee as $21.00). For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Barren County Clerk collects the tax with your registration renewal. Its office is at 117 North Public Square, Suite 1A, in Glasgow ((270) 651-3783). If you meet the requirements you can renew online at drive.ky.gov; leased vehicles cannot be renewed online, the registration must not have expired, and insurance obtained within the last 45 days means renewing at the Clerk's office. The owner cannot have overdue property taxes on any other vehicles they own. The Clerk notes that the values on renewal notices come from the state's Office of Property Valuation, so value questions go to the PVA. Plates are usually renewed in the owner's birth month. Under KRS 134.810, the tax is due by the last day of the renewal month, or by the last day of the month the vehicle is transferred if that comes first. Once the tax is delinquent, late payment adds a 3% penalty if paid within 30 days of becoming delinquent (waived if paid within 5 days), 10% after that, plus 15% annual interest (KRS 134.810).

Disputing a value: assessment questions go to the Barren County PVA, not the Clerk. Under Kentucky Department of Revenue guidance, talk to the PVA first; if that does not resolve it, a written protest goes to the Department of Revenue within 60 days of the date of notice.

Kentucky has no state relief on the first $20,000 of vehicle value like Virginia's PPTRA. For how a relief program changes a car tax bill, see our Virginia PPTRA explained guide.

Real Estate Tax

2025 Rates

The 2025 baseline real estate rate in Barren County is $0.947 per $100 of assessed value: the 10.6-cent state residential rate, Barren County's 21.5-cent county-wide rate (general fiscal court 12.2, library 2.9, health 2.5, ambulance 2.3, and extension 1.6 cents), and the 62.6-cent Barren County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $2,367.50 on a $250,000 assessment outside the cities.

The independent school districts replace the county school rate: Glasgow Independent at 79.1 cents ($1.112 with the state and county-wide rates) and Caverna Independent at 72.5 cents ($1.046). The cities add their own real estate rates: Glasgow 16.5 cents, Cave City 13.4, and Park City 26.1. A Glasgow home in the Glasgow Independent district totals $1.277, about $3,192.50 on $250,000.

Barren County School and City Real Estate Levies (2025, cents per $100)

Levy	Type	Rate	Total
Glasgow Independent	School (replaces 62.6)	79.1	$1.112
Caverna Independent	School (replaces 62.6)	72.5	$1.046
Glasgow	City	+16.5	$1.112 (county schools) or $1.277 (Glasgow Independent)
Park City	City	+26.1	$1.208 (county schools)
Cave City	City	+13.4	$1.081 (county schools) or $1.18 (Caverna Independent)

Barren County lists no special taxing districts on real estate. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Barren County 005.

Volunteer fire department fee: the state's 2025 rate book lists "all volunteer fire dept fees $35 dollars per address" for Barren County. Under Barren County Code section 35.04, the PVA adds each volunteer fire department's annual fee to the tax bill for each mailbox address, the Sheriff collects it, and unpaid fees carry the same penalty as state and county taxes. Addresses inside the city limits of Glasgow, Cave City, and Park City are exempt, as are churches, schools, and publicly owned utilities. A bill can carry more than one fee if it covers more than one mailbox address.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Barren County real estate stack is not shown here. Your 2026 bill shows the rates that apply to your parcel.

Assessment, Bills, and Due Dates

The Barren County PVA assesses property; its office is at 200 S. Green Street, Suite 204, in Glasgow ((270) 651-2026), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Barren County Sheriff collects the county bill and says it collects property taxes from November until April of each year. Bills can be paid online (a $1.50 charge for bank ACH payments and about 2.75% for credit or debit cards), by mail with the top portion of the bill, or at the Sheriff's office, 117-1B N. Public Square in Glasgow ((270) 651-2771). The Sheriff's discount and penalty dates were not posted online at our last check, so use the dates printed on your bill.

For reference, Kentucky's default schedule under KRS 134.015 is a 2% discount if paid in full by November 1, the face amount from November 2 through December 31, a 5% penalty in January, and a 10% penalty after January 31. When bills go out late, the Department of Revenue can set an alternative schedule, so the dates printed on your bill control.

City real estate taxes in Glasgow, Cave City, and Park City are set by each city. We could not confirm on an official source whether each city mails its own bill or when it is due, so check with your city hall.

Homestead Exemption

Homeowners who own and live in their home and are 65 or older, or classified as totally disabled, can deduct $49,100 from the home's assessed value for the 2025-2026 assessment years (Kentucky Department of Revenue; KRS 132.810). Applications go to the Barren County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Barren County is 6%, the same as everywhere in Kentucky. The Kentucky Department of Revenue states that there are no local sales and use taxes in Kentucky, so Glasgow, Cave City, and Park City add nothing. Food and food ingredients for human consumption (groceries) are exempt under KRS 139.485. Candy, soft drinks, prepared food, alcoholic beverages, tobacco, and dietary supplements are taxable at 6%.

Source: Kentucky Department of Revenue - Sales and Use Tax.

How Barren County Compares Across Kentucky

Barren County's 2026 vehicle baseline of $1.1859 is the 44th lowest of Kentucky's 120 county baselines, below the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). It is the lowest of its six Kentucky neighbors, including Warren County ($1.235). Its 2025 real estate baseline of $0.947 is higher than 47 of the 120 county baselines and below the statewide median of $0.992. Compare other Kentucky county pages: Jefferson County ($1.201 vehicle baseline), Fayette County ($1.2175), Kenton County ($1.3563), Warren County ($1.235), Boone County ($1.157), Hardin County ($1.1416), Daviess County ($1.194), Madison County ($1.266), Campbell County ($1.171), Bullitt County ($1.1325), Oldham County ($1.33683), Scott County ($1.284), Jessamine County ($1.208), Shelby County ($1.1625), Franklin County ($1.254), Nelson County ($1.1835), Woodford County ($1.1123), Clark County ($1.2005), Henderson County ($1.171), and McCracken County ($1.2029). See all 120 counties on the Kentucky county tax map.