Franklin County (Frankfort) Tax Rates

Franklin County Tax Rates - At a Glance

Franklin County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.254 per $100 (2026)	Baseline: state 45 + county-wide 29.4 + Franklin County schools 51 cents; Frankfort Independent schools and the City of Frankfort change it by address; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.198 per $100 (2025)	Baseline: state 10.6 + county-wide 35 + Franklin County schools 74.2 cents; Frankfort Independent schools and the City of Frankfort 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. For 2026, a Franklin County owner in the Franklin County school district who lives outside the City of Frankfort pays $1.254 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, Franklin County's 29.4-cent county-wide rate (general 17, health 6.5, library 4.9, and extension 1 cent), and the 51-cent Franklin County school rate. The county health rate fell from 6.8 cents in 2025, so the baseline is 0.3 cents lower than 2025's $1.257.

Frankfort is the exception. The Frankfort Independent school district levies 47.4 cents on vehicles, which replaces the county school rate for addresses inside it, and the City of Frankfort adds 22.7 cents. The rate book lists no fire or other special district with a vehicle levy in Franklin County, and Frankfort is the only city with one.

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

Levy	Type	Rate	Total With Baseline
Frankfort Independent	School (replaces 51)	47.4 cents	$1.218
City of Frankfort, Franklin County schools	City	+22.7 cents	$1.481
City of Frankfort + Frankfort Independent	City and school	22.7 + 47.4 cents	$1.445

Totals use the state 45 and county-wide 29.4 cents plus the school and city rates for that location. Your notice shows the school district and city for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Franklin County 037.

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 Franklin County Vehicle Tax

Assessed Value	At the $1.254 Baseline	In Frankfort, County Schools ($1.481)
$10,000	$125.40	$148.10
$20,000	$250.80	$296.20
$30,000	$376.20	$444.30
$40,000	$501.60	$592.40

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 and city in the Kentucky car tax calculator.

When and How to Pay

The Franklin County Clerk collects the tax with your registration renewal. Its office is at 315 W. Main Street in Frankfort ((502) 875-8702; Monday to Friday 8 a.m. to 4:30 p.m., with title transfers ending at 4 p.m.). You can renew online through the Kentucky Motor Vehicle Licensing System, by mail (a $2.00 handling fee is added), or in person; the Clerk's website also has a car tax lookup. Plates are renewed in the owner's birth month, except personalized and specialty plates, and the Kentucky Department of Revenue mails a notice in the month before. 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 Franklin County PVA (313 W. Main Street, second floor, room 209, Frankfort; (502) 875-8780), 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 Franklin County is $1.198 per $100 of assessed value: the 10.6-cent state residential rate, Franklin County's 35-cent county-wide rate (general fiscal court 18.3, library 7.3, health 6.5, extension 2, and soil conservation 0.9 cents), and the 74.2-cent Franklin County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies in the Franklin County school district outside the City of Frankfort.

School district and city change it. The Frankfort Independent school district's 102.9-cent real estate rate replaces the 74.2-cent county school rate, and the City of Frankfort adds 19.5 cents. Example: a Frankfort home in the Frankfort Independent district paid 10.6 + 35 + 102.9 + 19.5 = $1.68 per $100 for 2025, or about $4,200.00 on a $250,000 assessment, compared with about $2,995.00 at the baseline. A Frankfort home in the Franklin County school district paid $1.393 (about $3,482.50).

Franklin County Real Estate Rates by Location (2025, cents per $100)

Levy	Type	Rate
Franklin County schools	School (baseline)	74.2
Frankfort Independent	School (replaces 74.2)	102.9
Frankfort	City	+19.5

The rate book lists no fire or other special district real estate levy for Franklin County. It also lists a City of Frankfort garbage fee of $60 per unit for each rental and residential property. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Franklin County 037.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Franklin 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 Franklin County PVA (313 W. Main Street, second floor, room 209; (502) 875-8780; Monday to Friday 8 a.m. to 4:30 p.m.). The Franklin County Sheriff collects the county property taxes.

For tax year 2025 the Sheriff mailed bills on or before October 29, 2025, and published collection dates approved by the Kentucky Department of Revenue: a 2% discount from November 1 to November 30, 2025, the face amount from December 1 to December 31, 2025, a 5% penalty from January 1 to January 31, 2026, and a 21% penalty from February 1 to April 15, 2026. Delinquent notices went out February 1, and bills still unpaid at the close of April 15 were turned over to the Franklin County Clerk, where further fees apply and the bills are subject to tax sale. The Sheriff had not posted its 2026 schedule at our last check; the dates on your 2026 bill control.

Bills are mailed to the homeowner, not to mortgage companies. You can pay online with a credit or debit card at the Sheriff's website (fees apply; only the county tax bill can be paid there), in person at the Franklin County Public Safety Complex, 974 River Bend Road, Frankfort ((502) 875-8740), or through the secured drop box at its front door. City of Frankfort property tax is set by the city; check your bill or the city to see how it is billed.

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 Franklin County PVA at (502) 875-8780; the Sheriff asks owners to apply before paying the bill.

Sales Tax

Rate and Composition

The sales tax rate in Franklin 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 Frankfort adds 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 Franklin County Compares Across Kentucky

Franklin County's 2026 vehicle baseline of $1.254 ranks 76th of Kentucky's 120 county baselines from lowest, above the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its 2025 real estate baseline of $1.198 is higher than 104 of the 120 county baselines and above 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), and Shelby County ($1.1625). See all 120 counties on the Kentucky county tax map.