Clark County (Winchester) Tax Rates

Clark County Tax Rates - At a Glance

Clark County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.2005 per $100 (2026)	Baseline: state 45 + county-wide 21.55 + Clark County schools 53.5 cents, outside Winchester; Winchester $1.3955; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.961 per $100 (2025)	Baseline: state 10.6 + county-wide 20 + Clark County schools 65.5 cents; Winchester adds 12.3 cents on its own bill ($1.084 total)
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 Clark County baseline is $1.2005 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, Clark County's 21.55-cent county-wide rate (general 10.5, library 4.9, health 4.4, and extension 1.75 cents), and the 53.5-cent Clark County school rate. Clark County has one school district for the whole county. The baseline is 0.2 cents lower than 2025's $1.2025 because the health levy fell from 4.6 to 4.4 cents.

Winchester is the county's only taxing city on vehicles, and it levies 19.5 cents, so a Winchester owner pays $1.3955. Clark County has no special district with a vehicle levy.

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

Location	Added Levies	Rate	Total With Baseline
Outside Winchester	None	+0	$1.2005
City of Winchester	City	+19.5 cents	$1.3955

Your notice shows the levies for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Clark County 025.

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 Clark County Vehicle Tax

Assessed Value	Outside Winchester ($1.2005)	In Winchester ($1.3955)
$10,000	$120.05	$139.55
$20,000	$240.10	$279.10
$30,000	$360.15	$418.65
$40,000	$480.20	$558.20

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 Clark County Clerk collects the tax with your registration renewal ((859) 745-0280). You can renew online through the state's drive.ky.gov system and receive the renewal by mail in 3 to 5 business days; by mail, with your current registration certificate, current Kentucky insurance card, and payment plus a $2.00 mail-in fee; or in person at the Clerk's office. The Clerk notes that plates are renewed in the owner's birth month, except personalized and specialty plates. 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 Clark 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 Clark County is $0.961 per $100 of assessed value: the 10.6-cent state residential rate, Clark County's 20-cent county-wide rate (general fiscal court 8, library 4.6, health 4.4, and extension 3 cents), and the 65.5-cent Clark County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $2,402.50 on a $250,000 assessment outside Winchester.

Winchester adds 12.3 cents per $100 on its own city bill, so a Winchester home paid $1.084 in total for 2025, about $2,710.00 on $250,000. Clark County has no independent school district and no special district with a real estate levy in the 2025 rate book.

Clark County City Real Estate Levy (2025, cents per $100)

Levy	Type	Rate	Total With Baseline
City of Winchester (city bill)	City	+12.3	$1.084

Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Clark County 025.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Clark 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 Clark County PVA assesses all property in the county; its office is at 34 South Main Street in Winchester ((859) 745-0250), per the Department of Revenue's PVA directory. The Sheriff notes that it never assesses value, so a bill you believe is wrong is a question for the PVA. Homestead and disability exemptions require an application filed with the PVA.

The Clark County Sheriff collects the county bill for the state, county, school district, and other taxing districts. The Sheriff states that tax bills are mailed on October 1 each year and that each bill shows when the taxes are due and what to do to avoid penalties. Those dates were not posted on the Sheriff's website at our last check, so use the dates printed on your bill or call the Sheriff's office ((859) 744-4390); the City of Winchester lists the Sheriff's office at 17 Cleveland Avenue.

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.

Winchester residents get a separate city bill from the city's Finance Department. The city says its bills are due each year on the second Friday in December; the 2025 bills were mailed the week of November 3, 2025 and were due December 12, 2025, with a 10% penalty from the next day. City bills can be looked up and paid through the city's property tax lookup (a card fee applies), by mail, or at 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 Clark County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Clark 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 Winchester and the rest of the 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 Clark County Compares Across Kentucky

Clark County's 2026 vehicle baseline of $1.2005 ranks 52nd of Kentucky's 120 county baselines from lowest, 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 the six counties around it. Its 2025 real estate baseline of $0.961 is higher than 51 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), and Henderson County ($1.171). See all 120 counties on the Kentucky county tax map.