Calloway County Tax Rates

Calloway County Tax Rates - At a Glance

Calloway County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.172 per $100 baseline; $1.232 with the fire district in county schools outside Murray and Hazel; $1.575 in Murray with city schools (2026)	Baseline: state 45 + county-wide 20.1 + Calloway County schools 52.1 cents; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.792 per $100 baseline; $0.882 with the fire district in county schools outside Murray and Hazel; $1.3641 in Murray with city schools (2025)	Baseline: state 10.6 + county-wide 24.7 + Calloway County schools 43.9 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 Calloway County baseline is $1.172 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, Calloway County's 20.1-cent county-wide rate (general 14, health 3.1, and library 3 cents; the extension and soil conservation levies are 0 on vehicles), and the 52.1-cent Calloway County school rate. The baseline is unchanged from 2025.

One special district adds to most bills: the Calloway County Fire Protection district levies 6 cents on vehicles, and the state's 2025 Property Tax Rate Book notes that it "is county wide except City of Murray". So the baseline describes the levies before that district, and an address in the county school district outside Murray and Hazel pays $1.232. The Murray Independent school district (54.4 cents) replaces the county school rate inside its boundaries. Two cities add a levy: Murray (38 cents) and Hazel (45 cents, up from 41.6 in 2025).

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

Location	Stack	Total	Tax on $20,000
Calloway County schools, before the fire district (baseline)	45 + 20.1 + 52.1	$1.172	$234.40
Outside Murray and Hazel, Calloway County schools (fire district)	45 + 20.1 + 52.1 + 6	$1.232	$246.40
Murray Independent schools, outside the city (fire district)	45 + 20.1 + 54.4 + 6	$1.255	$251.00
Murray (city levy + Murray Independent schools)	45 + 20.1 + 54.4 + 38	$1.575	$315.00
Murray (city levy + Calloway County schools)	45 + 20.1 + 52.1 + 38	$1.552	$310.40
Hazel (city levy + fire district)	45 + 20.1 + 52.1 + 45 + 6	$1.682	$336.40

The baseline is the figure used to rank all 120 counties. School district and city lines do not always match, so your notice shows the school district, the fire district, and any city levy for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Calloway County 018; fire district 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 Calloway County Vehicle Tax

Assessed Value	Outside Murray and Hazel ($1.232)	Murray ($1.575)	Hazel ($1.682)
$10,000.00	$123.20	$157.50	$168.20
$20,000.00	$246.40	$315.00	$336.40
$30,000.00	$369.60	$472.50	$504.60
$40,000.00	$492.80	$630.00	$672.80

Property tax only. The plate registration fee is billed separately with your renewal and is not included. The outside-Murray-and-Hazel column uses the county school rate plus the Calloway County Fire Protection district; the Murray column uses the city levy plus the Murray Independent school rate; the Hazel column uses the city levy, the fire district, and the county school rate. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Calloway County Clerk collects the tax with your registration renewal at the Clerk's office on the 2nd floor of the old courthouse, 101 South 5th Street, in Murray ((270) 753-3923, per the county's official directory). Driver's licenses are handled separately. 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 Calloway 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 Calloway County is $0.792 per $100 of assessed value: the 10.6-cent state residential rate, Calloway County's 24.7-cent county-wide rate (general fiscal court 14.1, library 4.8, health 2.8, extension 2.5, and soil conservation 0.5 cents), and the 43.9-cent Calloway County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline is the 7th lowest of Kentucky's 120 county baselines, well below the statewide median of $0.992. Outside Murray the fire district adds 9 cents, so a county-school home outside Hazel pays $0.882, about $2,205.00 a year on a $250,000 assessment.

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

Location	Stack	Total	Tax on $250,000
Calloway County schools, before the fire district (baseline)	10.6 + 24.7 + 43.9	$0.792	$1,980.00
Outside Murray and Hazel, Calloway County schools (fire district)	10.6 + 24.7 + 43.9 + 9	$0.882	$2,205.00
Murray Independent schools, outside the city (fire district)	10.6 + 24.7 + 70 + 9	$1.143	$2,857.50
Murray (city 31.11 + Murray Independent)	10.6 + 24.7 + 70 + 31.11	$1.3641	$3,410.25
Hazel (city 45 + fire district)	10.6 + 24.7 + 43.9 + 45 + 9	$1.332	$3,330.00

The state's rate book also lists a timberland fire protection charge of 2.0 cents per acre and an East Fork floodplain entry under other property-related taxes. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Calloway County 018.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Calloway 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 Calloway County PVA assesses property; the office is on the 1st floor of the old courthouse, 101 South 5th Street, in Murray ((270) 753-3482; 8:00 a.m. to 4:30 p.m. Central, Monday through Friday), per the Department of Revenue's PVA directory and the county's official directory. Homestead and disability exemptions require an application filed with the PVA.

The Calloway County Sheriff is the primary property tax collector (701 Olive Street, Murray; tax office (270) 761-4TAX). The Sheriff's property tax page says the 2% discount for early payment applies to payments postmarked by November 15. The page prints no tax year and lists no face-amount or penalty dates, so the dates on your bill control. For reference, Kentucky's default schedule under KRS 134.015 runs the face amount through December 31, a 5% penalty in January, and a 10% penalty after January 31. You can pay by the drop box on the west side of the building, by mail to 701 Olive Street, in person (8:00 a.m. to 4:30 p.m., Monday through Friday), or online through the Sheriff's site. Murray city taxes are paid at Murray City Hall ((270) 762-0350), and Hazel bills separately; check with each city for their dates.

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 Calloway County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Calloway 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 Murray and Hazel 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 Calloway County Compares Across Kentucky

Calloway County's 2026 vehicle baseline of $1.172 is the 33rd 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). Its neighbors Graves County (Mayfield, $1.145) and Marshall County (Benton, $1.158) have slightly lower baselines, and Trigg County ($1.227) is higher. Its 2025 real estate baseline of $0.792 is the 7th lowest of the 120 county baselines. 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), and Marshall County ($1.158). See all 120 counties on the Kentucky county tax map.