Boyd County Tax Rates

Boyd County Tax Rates - At a Glance

Boyd County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.309 per $100 baseline; $1.4678 in Ashland with Ashland Independent schools; $1.659 in Catlettsburg with Boyd County schools (2026)	Baseline: state 45 + county-wide 31.2 + Boyd County schools 54.7 cents; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.2759 per $100 baseline; $1.5527 in Ashland with Ashland Independent schools (2025)	Baseline: state 10.6 + county-wide 46.7867 + Boyd County schools 70.2 cents
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 Boyd County baseline is $1.309 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, Boyd County's 31.2-cent county-wide rate (ambulance 9.6, general 10, health 6, library 4.6, and extension 1 cent; soil conservation is 0 on vehicles), and the 54.7-cent Boyd County school rate. The baseline is unchanged from 2025.

Three independent school districts replace the county school rate inside their boundaries: Ashland Independent (51.4 cents), Fairview Independent (60.3), and Russell Independent (50.4). Two cities add a levy: Ashland (19.18 cents, down from 23.97 in 2025) and Catlettsburg (35 cents). Six fire districts (Big Sandy, Cannonsburg, East Fork, England Hill, Fairview-Westwood, and Summit-Ironville) each add 10 cents where they apply; the state's rate book notes that the Fairview-Westwood Fire District equals the Fairview Independent plus Russell Independent school areas. The Ashland and Catlettsburg floodwall districts levy 0 on vehicles.

Boyd County Vehicle Tax by Location (2026, cents per $100)

Location	Stack	Total	Tax on $20,000
Boyd County schools, outside the cities and fire districts (baseline)	45 + 31.2 + 54.7	$1.309	$261.80
Boyd County schools with a fire district	45 + 31.2 + 54.7 + 10	$1.409	$281.80
Ashland (city levy + Ashland Independent schools)	45 + 31.2 + 51.4 + 19.18	$1.4678	$293.56
Catlettsburg (city levy + Boyd County schools)	45 + 31.2 + 54.7 + 35	$1.659	$331.80
Fairview Independent schools (Fairview-Westwood Fire District)	45 + 31.2 + 60.3 + 10	$1.465	$293.00
Russell Independent schools, Boyd County part (Fairview-Westwood Fire District)	45 + 31.2 + 50.4 + 10	$1.366	$273.20

The baseline is the figure used to rank all 120 counties. School district, city, and fire district lines do not always match, so your notice shows the school district, any fire district, and any city levy for your address. City rows pair each city with the school district named in the row; the rate book lists each levy but does not say which school district serves each city address, so check your bill. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Boyd County 010; Fairview-Westwood coverage from the 2025 Property Tax Rate Book notes.

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 Boyd County Vehicle Tax

Assessed Value	Baseline ($1.309)	Ashland + Ashland Ind. ($1.4678)	Catlettsburg + county schools ($1.659)
$10,000.00	$130.90	$146.78	$165.90
$20,000.00	$261.80	$293.56	$331.80
$30,000.00	$392.70	$440.34	$497.70
$40,000.00	$523.60	$587.12	$663.60

Property tax only. The plate registration fee is billed separately with your renewal and is not included. The baseline column uses the county school rate with no city or fire district; the Ashland column uses the city levy plus the Ashland Independent school rate; the Catlettsburg column uses the city levy plus the county school rate. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Boyd County Clerk collects the tax with your registration renewal. The Clerk's page lists the main office at 2800 Louisa Street in Catlettsburg ((606) 739-5116; 8:30 a.m. to 4 p.m., Monday through Friday), an Ashland office at 1505 Carter Avenue, Suite 100 ((606) 325-3547), and a Cannonsburg office at 1315 Cannonsburg Road, Ashland ((606) 929-9595), and says the Clerk's duties include the "personal tax on motor vehicles". 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 Boyd 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 Boyd County is $1.2759 per $100 of assessed value (127.5867 cents): the 10.6-cent state residential rate, Boyd County's 46.7867-cent county-wide rate (general fiscal court 16.2, library 10.6, ambulance 10, health 6, extension 3.5, and soil conservation 0.4867 cents), and the 70.2-cent Boyd County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline is the 108th lowest of Kentucky's 120 county baselines, above the statewide median of $0.992; it works out to about $3,189.67 a year on a $250,000 assessment.

Boyd County School District, City, and Fire District Real Estate Rates (2025, cents per $100)

Location	Stack	Total	Tax on $250,000
Boyd County schools, outside the cities and districts (baseline)	10.6 + 46.7867 + 70.2	$1.2759	$3,189.67
Boyd County schools with a fire district	10.6 + 46.7867 + 70.2 + 10	$1.3759	$3,439.67
Ashland (city 19.18 + Ashland Independent), before the floodwall district	10.6 + 46.7867 + 78.7 + 19.18	$1.5527	$3,881.67
Catlettsburg (city 28.9 + Boyd County schools), before the floodwall district	10.6 + 46.7867 + 70.2 + 28.9	$1.5649	$3,912.17
Fairview Independent schools (Fairview-Westwood Fire District)	10.6 + 46.7867 + 94.8 + 10	$1.6219	$4,054.67
Russell Independent schools, Boyd County part (Fairview-Westwood Fire District)	10.6 + 46.7867 + 87.6 + 10	$1.5499	$3,874.67

City rows pair each city with the school district named in the row; the rate book lists each levy but does not say which school district serves each city address, so check your bill. Two floodwall districts tax real estate where they apply: Floodwall-Ashland 10.56 cents and Floodwall-Catlettsburg 22.5 cents; your bill shows whether your parcel is in one. The state's rate book also lists a timberland fire protection charge of 2.0 cents per acre (10 acres or more), a downtown Ashland TIF district (since 2018), and the soil conservation levy added in 2025. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Boyd County 010.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Boyd 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 Boyd County PVA assesses property; the office is at 2800 Louisa Street in Catlettsburg ((606) 739-5173; 8:00 a.m. to 4:00 p.m. Eastern, Monday through Friday), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The county's Property Taxes page says 2026 property tax collection is underway, that current-year taxes are collected by the Boyd County Sheriff's Office ((606) 739-5135), and that delinquent taxes from prior years are handled by the County Clerk ((606) 739-5116, option 4). The page does not post discount, face-amount, or penalty dates, so the dates on your bill control. For reference, Kentucky's default schedule under KRS 134.015 gives a 2% discount for payment by November 1, runs the face amount through December 31, then a 5% penalty in January and a 10% penalty after January 31. Questions about the 911 service fee on the tax bill go to Boyd County 911 at (606) 329-2191, and city taxes are billed by the City of Ashland ((606) 385-3275) and the City of Catlettsburg ((606) 739-5223).

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 Boyd County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Boyd 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 Ashland and Catlettsburg add no local sales tax. 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 Boyd County Compares Across Kentucky

Boyd County's 2026 vehicle baseline of $1.309 is the 98th lowest of Kentucky's 120 county baselines, above the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its neighbors Greenup County ($1.1521), Carter County ($1.181), and Lawrence County ($1.0782) all have lower baselines. Its 2025 real estate baseline of $1.2759 is the 108th lowest of the 120 county baselines; Greenup County's $1.504 is the highest. Compare other Kentucky county pages: Jefferson County ($1.201), 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), Henderson County ($1.171), Clark County ($1.2005), McCracken County ($1.2029), Barren County ($1.1859), Christian County ($1.176), Anderson County ($1.173), Pulaski County ($1.0972), Laurel County ($1.0828), Hopkins County ($1.1535), Spencer County ($1.183), Bourbon County ($1.247), Pike County ($1.2379), Whitley County ($1.1729), Montgomery County ($1.2582), Knox County ($1.3148), Graves County ($1.145), Marshall County ($1.158), Calloway County ($1.172), and Greenup County ($1.1521). See all 120 counties on the Kentucky county tax map.