Bourbon County Tax Rates

Bourbon County Tax Rates - At a Glance

Bourbon County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.247 per $100 (2026)	Baseline: state 45 + county-wide 25 + Bourbon County schools 54.7 cents, outside the cities; Paris $1.417; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.858 per $100 (2025)	Baseline: state 10.6 + county-wide 22.8 + Bourbon County schools 52.4 cents; city and school district rates change it 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. The 2026 Bourbon County baseline is $1.247 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, Bourbon County's 25-cent county-wide rate (general 15.6, health 4.6, library 3, and extension 1.8 cents), and the 54.7-cent Bourbon County school rate. Every county, school, and city rate is the same as in 2025.

Bourbon County has one independent school district, Paris Independent, whose 55.3-cent rate replaces the county school rate where it applies (0.6 cents more). Three cities add a city levy by address.

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

City	City Levy	Total With State, County-Wide, and County School	Tax on $20,000
Paris	+17	$1.417	$283.40
Millersburg	+61	$1.857	$371.40
North Middletown	+29	$1.537	$307.40

Totals use the Bourbon County school rate. Where Paris Independent applies, add 0.6 cents (for example $1.423 for a Paris address in that district). Your notice shows the city and school district for your address. The City of Paris lists its motor vehicle rate as $0.170 per $100 for calendar year 2027 (Ordinance 2026-12), the same 17 cents. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Bourbon County 009.

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 Bourbon County Vehicle Tax

Assessed Value	Outside the Cities ($1.247)	Paris ($1.417)
$10,000.00	$124.70	$141.70
$20,000.00	$249.40	$283.40
$30,000.00	$374.10	$425.10
$40,000.00	$498.80	$566.80

Property tax only. The plate registration fee is billed separately with your renewal and is not included. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Bourbon County Clerk, Cynthia Santana Wilson, licenses vehicles at 301 Main Street, Suite 106, in Paris ((859) 987-2142; Monday to Friday, 8:30 a.m. to 4:30 p.m.), and the vehicle property tax is collected with the registration renewal. The Clerk's site also links online vehicle registration renewal. 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 Bourbon 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 Bourbon County is $0.858 per $100 of assessed value: the 10.6-cent state residential rate, Bourbon County's 22.8-cent county-wide rate (general fiscal court 8.1, library 6.6, health 4.6, extension 2.8, and soil conservation 0.7 cents), and the 52.4-cent Bourbon County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $2,145.00 on a $250,000 assessment outside the cities, the 18th lowest baseline of Kentucky's 120 counties.

A Paris home in the county school district totals $0.9703 (about $2,425.75 on $250,000). The Paris Independent school rate of 71.5 cents replaces the county school rate where it applies, so a Paris address in that district totals $1.1613.

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

Levy	Type	Rate	Total
Paris	City	+11.23	$0.9703 with county schools
Millersburg	City	+33.6	$1.194
North Middletown	City	+21.5	$1.073
Paris Independent	School district (replaces county school 52.4)	71.5	$1.049 outside a city; $1.1613 in Paris

Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Bourbon County 009. The City of Paris lists its fiscal year 2026-2027 real property rate as $0.1190 per $100 (Ordinance 2026-10).

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the full 2026 Bourbon 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 Bourbon County PVA, Tim Lizer, assesses property; the office is in the courthouse at 301 Main Street, Suite 15, in Paris ((859) 987-2152), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Bourbon County Sheriff collects the county bill from 301 Main Street, Suite 104, in Paris ((859) 987-2130). Bills are mailed as postcards, and the Sheriff's property tax page lists these collection dates: a 2% discount from November 1 to November 30, the base amount from December 1 to December 31, a 5% penalty from January 1 to January 31, and a 21% penalty from February 1 to April 15. Delinquent notices go out February 1, and bills still unpaid at the end of April 15 are turned over to the County Clerk. A U.S. postmark is accepted. The Sheriff takes cash, checks, cashier's checks, money orders, and debit or credit cards in person only (3.5% card fee); there is no online or phone payment. The page does not print a tax year, so the dates on your bill control.

The City of Paris bills its own property tax. The city's property tax page gives a 2% discount if paid by November 30, 2026 (Ordinance 2026-13); taxes not paid by 4:30 p.m. on December 30, 2026 are subject to penalty, with a 10% penalty on or after December 31 and 1% interest on the 15th of each month after that. Pay online, at City Hall (525 High Street), by drop box, or by mail. For Millersburg and North Middletown city bills, 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 Bourbon County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Bourbon 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 Paris, Millersburg, and North Middletown 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 Bourbon County Compares Across Kentucky

Bourbon County's 2026 vehicle baseline of $1.247 ranks 74 of Kentucky's 120 county baselines (1 = lowest), above the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.4536 (Casey County). It is higher than three of its seven neighbors - Clark County ($1.2005), Fayette County ($1.2175), and Harrison County ($1.191) - and lower than Scott County ($1.284), Bath County ($1.3135), Montgomery County ($1.2582), and Nicholas County ($1.285). Its 2025 real estate baseline of $0.858 is the 18th lowest of the 120 county baselines, 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), and Campbell County ($1.171), or see all 120 on the Kentucky car tax rates by county table.