Boone County (Florence) Tax Rates
In Boone County, Kentucky, the 2026 motor vehicle property tax baseline is $1.157 per $100 of assessed value (state 45 + county-wide 21 + Boone County schools 49.7 cents), so a $20,000 vehicle owes about $231.40 a year before any school, city, or fire district change. Nine fire districts add 10 to 20 cents where they apply. The 2025 baseline real estate rate is $0.9225 per $100, before city and fire district levies. Sales tax is 6%, with no local add-on.
Official source, tax year 2026 (vehicles) and tax year 2025 (real estate): Kentucky Department of Revenue rate books, checked October 2026. See our methodology.
Pay or look up your bill: vehicle property tax is paid with your registration renewal through the Boone County Clerk (boonecountyclerk.ky.gov), online, in person, by mail, or by phone. Real estate tax is paid to the Boone County Sheriff (boonecountykysheriff.com). Value questions go to the Boone County PVA (boonepva.ky.gov).
Key Takeaways
- Vehicle (car) tax baseline: $1.157 per $100 for 2026 (unchanged from 2025), lower than 95 of Kentucky's 120 county baselines. A $20,000 vehicle owes about $231.40 a year.
- Fire districts change the vehicle rate most: nine districts add 10 cents (Hebron) to 20 cents (Belleview, Union, Burlington, Point Pleasant, Verona). A 20-cent district makes it $1.357.
- Florence and Union levy no vehicle tax; Walton adds 13.5 cents. The Walton-Verona Independent (90.7 cents) and Kenton County (63.5 cents) school districts replace the 49.7-cent county school rate where they apply.
- The car tax is due with your registration renewal, by the end of your renewal month (KRS 134.810). There is no state relief on the first $20,000.
- Real estate baseline: $0.9225 per $100 for 2025, below the statewide median of $0.992. The Sheriff's 2026 schedule gives a 2% discount through November 1, 2026; the face amount is due by December 31.
- Homeowners 65 and older or totally disabled can deduct the $49,100 homestead exemption (2025-2026). Sales tax is 6% statewide; groceries are exempt.
Boone County Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Vehicle Property (Car) Tax | $1.157 per $100 (2026) | Baseline: state 45 + county-wide 21 + Boone County schools 49.7 cents; fire district, school district, and the City of Walton change it by address; J.D. Power average trade-in value on January 1 |
| Real Estate Tax | $0.9225 per $100 (2025) | Baseline: state 10.6 + county-wide 16.15 + Boone County schools 65.5 cents; 3 cities and 9 fire districts add by address |
| 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. For 2026, an owner in the Boone County school district who lives outside any taxing city or fire district pays $1.157 per $100 of assessed value. That baseline is the sum of three rates from the Kentucky Department of Revenue's 2026 MOTAX Rate Book: the 45-cent state rate, Boone County's 21-cent county-wide rate (general 14.2, library 3, health 2, and extension services 1.8 cents), and the 49.7-cent Boone County school rate. The baseline is the same as in 2025; the only 2026 changes are in two fire districts (Petersburg up from 13 to 16 cents, Walton down from 20 to 19.8 cents).
Boone County's fire districts matter more than its cities. Florence, the county's largest city, and Union levy 0 cents on vehicles, while nine fire districts levy 10 to 20 cents. Two school districts besides Boone County serve parts of the county: Walton-Verona Independent (90.7 cents) and the Kenton County school district (63.5 cents), and each replaces the county school rate for addresses inside it.
| Levy | Type | Rate | Total With Baseline |
|---|---|---|---|
| Kenton County schools (Boone County part) | School (replaces 49.7) | 63.5 cents | $1.2950 |
| Walton-Verona Independent | School (replaces 49.7) | 90.7 cents | $1.5670 |
| City of Walton | City | +13.5 cents | $1.2920 |
| Fire District 1 (Walton) | Special district | +19.8 cents | $1.3550 |
| Fire District 2 (Belleview) | Special district | +20.0 cents | $1.3570 |
| Fire District 3 (Hebron) | Special district | +10.0 cents | $1.2570 |
| Fire District 4 (Union) | Special district | +20.0 cents | $1.3570 |
| Fire District 5 (Burlington) | Special district | +20.0 cents | $1.3570 |
| Fire District 6 (Point Pleasant) | Special district | +20.0 cents | $1.3570 |
| Fire District 7 (Petersburg) | Special district | +16.0 cents | $1.3170 |
| Fire District 8 (Verona) | Special district | +20.0 cents | $1.3570 |
| Fire District 9 (Florence) | Special district | +15.0 cents | $1.3070 |
Totals assume the Boone County school district and only the one levy shown; an address in a different school district and a fire district or city combines both. The rate book notes that the Union Fire District covers the City of Union plus unincorporated areas, and that the Florence Fire District covers areas outside the City of Florence. Florence and Union levy 0 cents on vehicles in 2026. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Boone County 008.
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 Boone County Property Valuation Administrator (PVA) can adjust the value for high mileage on January 1, unrepaired damage, options the vehicle does not have, or a salvage title, with documentation.
| Assessed Value | At the $1.157 Baseline | In a 20-Cent Fire District ($1.357) |
|---|---|---|
| $10,000 | $115.70 | $135.70 |
| $20,000 | $231.40 | $271.40 |
| $30,000 | $347.10 | $407.10 |
| $40,000 | $462.80 | $542.80 |
Property tax only. The plate registration fee is billed separately with your renewal and is not included. For your exact address, pick your school district, city, and fire district in the Kentucky car tax calculator.
When and How to Pay
The Boone County Clerk collects the tax with your registration renewal. The Kentucky Department of Revenue mails a notice in the month before your renewal month, which is usually your 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. You can renew online through the state's renewal site, by phone at (859) 334-4880, by mail to P.O. Box 874, Burlington, KY 41005, at a drop box (check only), or in person at the Clerk's offices at 2950 Washington Square in Burlington and 8020 Veterans Memorial Dr. in Florence (card payments carry a 2.5% fee). 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 Boone County PVA, not the Clerk. The PVA says documentation is required to reduce an assessment and all protests of value must be filed within 45 days of the date of notice; a wrong VIN can be corrected without documentation. Kentucky Department of Revenue guidance also allows a written protest to the Department within 60 days of the date of notice if the PVA conference does not resolve it, so start with the PVA as early as possible.
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 Boone County is $0.9225 per $100 of assessed value: the 10.6-cent state residential rate, Boone County's 16.15-cent county-wide rate (fiscal court 8.5, library 4.1, health 2, and extension services 1.55 cents), and the 65.5-cent Boone County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies outside any city, fire district, or other school district.
On real estate, the Walton-Verona Independent rate (111.8 cents) and the Kenton County school rate (61.7 cents) replace the 65.5-cent county school rate where they apply. Example: a Florence home in the Boone County school district pays 10.6 + 16.15 + 65.5 + 23.1 (City of Florence) = $1.1535 per $100, or about $3,460.50 a year on a $300,000 assessment, compared with about $2,767.50 at the baseline. An unincorporated Burlington-area home in Fire District 5 pays $1.0925.
| Levy | Type | Rate |
|---|---|---|
| Walton-Verona Independent | School (replaces 65.5) | 111.8 |
| Kenton County schools (Boone County part) | School (replaces 65.5) | 61.7 |
| Florence | City | +23.1 |
| Union | City | +20.1 |
| Walton | City | +7.9 |
| Fire District 1 (Walton) | Special district | +19.2 |
| Fire District 2 (Belleview) | Special district | +20.0 |
| Fire District 3 (Hebron) | Special district | +13.5 |
| Fire District 4 (Union) | Special district | +19.5 |
| Fire District 5 (Burlington) | Special district | +17.0 |
| Fire District 6 (Point Pleasant) | Special district | +20.0 |
| Fire District 7 (Petersburg) | Special district | +20.0 |
| Fire District 8 (Verona) | Special district | +20.0 |
| Fire District 9 (Florence) | Special district | +15.0 |
The Union Fire District covers the City of Union plus additional unincorporated areas; the Florence Fire District covers areas outside the City of Florence. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Boone County 008.
Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Boone County real estate stack is not shown here. Your 2026 bill shows the rates that apply to your parcel.
Assessment, Bills, and Due Dates
Real estate is assessed at fair cash value as of January 1 by the Boone County PVA, and the Boone County Sheriff collects the tax. The Sheriff's 2026 collection dates are:
| Paid | Amount |
|---|---|
| October 1 - November 1, 2026 | Face amount less 2% |
| November 2 - December 31, 2026 | Face amount |
| January 1 - January 31, 2027 | Face amount plus 5% |
| February 1 - April 15, 2027 | Face amount plus 10% penalty plus 10% Sheriff's add-on fee |
Delinquent bills are transferred to the Boone County Clerk at the close of business on April 15, 2027, where payments also carry a 20% County Attorney's fee, a 10% County Clerk's fee, and interest of 1% a month, and the delinquency may be sold to a third party in summer 2027. The Sheriff's Office is at 3000 Conrad Lane in Burlington, (859) 334-2175; bills can also be paid at the Florence Government Center during October and at Heritage Bank locations. Card payments carry a 2.5% + $0.30 fee and e-checks $0.50. These dates follow the statewide schedule in KRS 134.015.
To dispute a real estate assessment, the Boone County PVA takes online appeals from October 1 to May 1, and a conference with the PVA is required before any appeal; call (859) 334-4817. Assessment questions: (859) 334-2181.
Homestead Exemption
Homeowners who are 65 or older, or classified as totally disabled, can deduct $49,100 from their home's assessed value for the 2025-2026 assessment years (Kentucky Department of Revenue; KRS 132.810). Apply with the Boone County PVA.
Sales Tax
Rate and Composition
The sales tax rate in Boone 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 Florence, Union, Walton, and unincorporated Boone County 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 Boone County Compares Across Kentucky
Boone County's 2026 vehicle baseline of $1.157 ranks 25th-lowest of Kentucky's 120 county baselines, lower than 95 of them; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its 2025 real estate baseline of $0.9225 is below the statewide median of $0.992. Next door, Kenton County has a $1.3563 vehicle baseline, one of the highest in the state. Other Kentucky county pages: Jefferson County ($1.201), Fayette County ($1.2175), and Warren County ($1.235). See all 120 counties on the Kentucky county tax map.
Kentucky Tax Tools
Kentucky Car Tax Rates by County
All 120 Kentucky counties ranked by 2026 vehicle tax baseline. Boone County ranks 25 of 120 (1 = lowest).
LiveKentucky Vehicle Tax Map
Every Kentucky county shaded by its 2026 vehicle tax baseline. Select any county to compare it with Boone County.
LiveKentucky Car Tax Calculator
Estimate your 2026 Boone County vehicle tax with your school district, city, and fire district rates added from the official rate book.
CalculatorNeighboring Kentucky Counties
Boone County borders three Kentucky counties (and Hamilton County, Ohio, and Dearborn, Ohio, and Switzerland counties, Indiana, across the Ohio River). Their 2026 vehicle baselines from the same rate book:
- Gallatin County - vehicle baseline $1.314 per $100 (2026)
- Grant County - vehicle baseline $1.2574 per $100 (2026)
- Kenton County - vehicle baseline $1.3563 per $100 (2026)
For all 120 counties, see Kentucky Tax Rates by County.
Official Sources
-
Kentucky Department of Revenue - 2026 MOTAX Rate Book (Boone County 008)
2026 and 2025 motor vehicle rates for the state, county, school, city, and fire district levies.
revenue.ky.gov - 2026 MOTAX Rate Book (PDF) -
Kentucky Department of Revenue - 2025 Property Tax Rate Book (Boone County 008)
2025 real estate rates, including school districts, cities, and fire districts.
revenue.ky.gov - 2025 Property Tax Rate Book (PDF) -
Boone County Clerk - Registration Renewal Options
In-person, online, mail, phone, and drop box renewal; office locations; card fee.
boonecountyclerk.ky.gov - Registration Renewal Options -
Boone County Sheriff - Property Tax Information
2026 collection dates, discount, penalties, transfer to the County Clerk, and payment locations.
boonecountykysheriff.com - Property Tax Information -
Boone County Property Valuation Administrator - Motor Vehicle Assessment
Vehicle assessment, value adjustments, and the 45-day protest window; homestead and disability exemption applications.
boonepva.ky.gov - Motor Vehicle Assessment -
KRS 132.485, KRS 134.810, and KRS 134.015
Vehicle valuation standard; vehicle tax due date, penalty, and interest; real property tax collection schedule.
KRS 132.485, KRS 134.810, KRS 134.015 -
Kentucky Department of Revenue - Homestead Exemption; Sales and Use Tax
$49,100 homestead exemption for 2025-2026; 6% sales tax with no local sales tax (food exemption: KRS 139.485).
revenue.ky.gov - Homestead Exemption and revenue.ky.gov - Sales and Use Tax
Vehicle rates are tax year 2026 and real estate rates are tax year 2025, from the Kentucky Department of Revenue rate books. Rates change every year. Verify your bill with the Boone County Clerk, Sheriff, or PVA before making financial decisions. Data last verified: October 2026.
Frequently Asked Questions
What is the car tax rate in Boone County, Kentucky?
For 2026 the baseline motor vehicle property tax rate in Boone County is $1.157 per $100 of assessed value: the 45-cent state rate, Boone County's 21-cent county-wide rate, and the 49.7-cent Boone County school rate. It applies to an owner in the Boone County school district outside any taxing city or fire district. Nine fire districts add 10 to 20 cents where they apply, and two other school districts and the City of Walton change the rate by address.
How much is the car tax on a $20,000 vehicle in Florence, Kentucky?
The City of Florence levies 0 cents on vehicles, and the rate book places the Florence Fire District in areas outside the city. An address inside Florence in the Boone County school district therefore pays the $1.157 baseline, or about $231.40 a year on a vehicle assessed at $20,000. In unincorporated Boone County, a 20-cent fire district such as Burlington or Union raises that to $1.357, about $271.40.
When is the Boone County vehicle tax due?
Vehicle property tax is paid to the Boone County Clerk when you renew your registration, usually in your birth month. Under KRS 134.810 it is due by the last day of your renewal month, or by the last day of the month the vehicle is transferred if that is earlier. Late payment adds 3% if paid within 30 days of becoming delinquent (waived within 5 days), then 10%, plus 15% annual interest.
What is the Boone County property tax rate?
The 2025 baseline real estate rate is $0.9225 per $100 of assessed value: the 10.6-cent state residential rate, Boone County's 16.15-cent county-wide rate, and the 65.5-cent Boone County school rate. Florence adds 23.1 cents, Union 20.1, and Walton 7.9, and nine fire districts add 13.5 to 20 cents. A Florence home in the Boone County school district pays about $1.1535 per $100.
When are Boone County property tax bills due?
The Boone County Sheriff collects property tax. Its 2026 schedule gives a 2% discount from October 1 to November 1, 2026, the face amount from November 2 to December 31, 2026, a 5% penalty in January 2027, and a 10% penalty plus a 10% Sheriff's add-on fee from February 1 to April 15, 2027. Unpaid bills then go to the Boone County Clerk with more fees and interest.
Is there a local sales tax in Florence or Boone County?
No. Kentucky's sales tax is 6% statewide, and there are no local sales and use taxes in Kentucky, so purchases in Florence, Burlington, Union, Walton, and the rest of Boone County are taxed at 6%. Groceries are exempt, while prepared food, candy, soft drinks, alcohol, and tobacco are taxable.
Kentucky Vehicle Tax Map
Every Kentucky county shaded by its 2026 baseline vehicle tax rate per $100. Boone County is highlighted - select any other county to compare its vehicle and real estate baselines.
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Written by Munib Ur Rehman