Greenup County Tax Rates

Greenup County Tax Rates - At a Glance

Greenup County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.1521 per $100 baseline; $1.2521 with one ambulance levy, outside the cities and fire districts (2026)	Baseline: state 45 + county-wide 20.81 + Greenup County schools 49.4 cents; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.504 per $100 baseline; $1.604 with one ambulance levy (2025)	Baseline: state 10.6 + county-wide 53.1 + Greenup County schools 86.7 cents; highest county baseline in Kentucky
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 Greenup County baseline is $1.1521 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, Greenup County's 20.81-cent county-wide rate (general 8.9, health 7.5, library 2.8, and extension 1.61 cents), and the 49.4-cent Greenup County school rate. The baseline is unchanged from 2025.

The state's 2025 Property Tax Rate Book lists two 10-cent ambulance districts (the Eastern Greenup County Emergency Ambulance district and the GC Ambulance Authority, added in 2024) and notes that the ambulance rates apply to the entire county. We show one 10-cent ambulance levy per address; we have not confirmed with the Clerk whether any address is billed by both districts. Two independent school districts replace the county school rate inside their boundaries: Raceland Independent (65.8 cents) and Russell Independent (50.4). Seven fire districts (Little Sandy, Lloyd, Load, Maloneton, Oldtown, South Shore, and Wurtland) each add 10 cents where they apply. Eight cities are listed: Russell (50.1 cents), Worthington (44.6, up from 39.6 in 2025), Bellefonte (28), Greenup (23), South Shore (20.62), Wurtland (10.75), and Flatwoods and Raceland (0 on vehicles).

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

Location	Stack	Total	Tax on $20,000
Greenup County schools, before the ambulance levy (baseline)	45 + 20.81 + 49.4	$1.1521	$230.42
Greenup County schools with one ambulance levy, outside the cities and fire districts	45 + 20.81 + 49.4 + 10	$1.2521	$250.42
Greenup County schools with one ambulance levy and a fire district	45 + 20.81 + 49.4 + 10 + 10	$1.3521	$270.42
City of Greenup (city levy + Greenup County schools + ambulance)	45 + 20.81 + 49.4 + 23 + 10	$1.4821	$296.42
South Shore (city levy + Greenup County schools + ambulance)	45 + 20.81 + 49.4 + 20.62 + 10	$1.4583	$291.66
Russell (city levy + Russell Independent schools + ambulance)	45 + 20.81 + 50.4 + 50.1 + 10	$1.7631	$352.62

The baseline is the figure used to rank all 120 counties; it leaves out the ambulance districts because the rate book files them as special districts. School district, city, and fire district lines do not always match, so your notice shows the districts 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, Greenup County 045; ambulance 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 Greenup County Vehicle Tax

Assessed Value	With ambulance ($1.2521)	City of Greenup + county schools ($1.4821)	Russell + Russell Ind. ($1.7631)
$10,000.00	$125.21	$148.21	$176.31
$20,000.00	$250.42	$296.42	$352.62
$30,000.00	$375.63	$444.63	$528.93
$40,000.00	$500.84	$592.84	$705.24

Property tax only. The plate registration fee is billed separately with your renewal and is not included. Every column includes one 10-cent ambulance levy. The first column uses the county school rate with no city or fire district; the City of Greenup column adds the city levy; the Russell column uses the city levy plus the Russell Independent school rate. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Greenup County Clerk collects the tax with your registration renewal. The Clerk's contact page lists the main office in Room 208 of the Greenup County Courthouse, Greenup ((606) 473-7394; 9:00 a.m. to 4:30 p.m., Monday through Friday), a Flatwoods branch at 2513 Reed Street, Suite 3 ((606) 836-1944), and a South Shore branch ((606) 932-6564). The Clerk's site also offers an online VIN lookup of the vehicle tax paid last year. 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 Greenup 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 Greenup County is $1.504 per $100 of assessed value: the 10.6-cent state residential rate, Greenup County's 53.1-cent county-wide rate (general fiscal court 34.7, library 8.6, health 7.5, and extension 2.3 cents), and the 86.7-cent Greenup County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is the highest of Kentucky's 120 county baselines (statewide median $0.992). With one 10-cent ambulance levy it is $1.604, about $4,010.00 a year on a $250,000 assessment.

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

Location	Stack	Total	Tax on $250,000
Greenup County schools, before the ambulance levy (baseline)	10.6 + 53.1 + 86.7	$1.504	$3,760.00
Greenup County schools with one ambulance levy, outside the cities and fire districts	10.6 + 53.1 + 86.7 + 10	$1.604	$4,010.00
Greenup County schools with one ambulance levy and a fire district	10.6 + 53.1 + 86.7 + 10 + 10	$1.704	$4,260.00
City of Greenup (city 13.99 + Greenup County schools + ambulance)	10.6 + 53.1 + 86.7 + 13.99 + 10	$1.7439	$4,359.75
Raceland (city 27 + Raceland Independent + ambulance)	10.6 + 53.1 + 106.3 + 27 + 10	$2.07	$5,175.00
Russell (city 47.4 + Russell Independent + ambulance)	10.6 + 53.1 + 87.6 + 47.4 + 10	$2.087	$5,217.50

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. Other 2025 city real estate rates: Bellefonte 38.4, Flatwoods 36.6, South Shore 27.1, Worthington 44.6, and Wurtland 30.2 cents. The state's rate book also lists a timberland fire protection charge of 2.0 cents per acre and a Flatwoods fire department user fee of 3.50 cents per acre, and notes that the Firebrick fire district merged with the Maloneton Fire District in 2023. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Greenup County 045.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Greenup 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 Greenup County PVA assesses property; the office is in Room 209 of the Greenup County Courthouse, 301 Main Street, Greenup ((606) 473-9984; 8:30 a.m. to 4:30 p.m. Eastern, Monday through Friday), per the Department of Revenue's PVA directory and the county's official site. Homestead and disability exemptions require an application filed with the PVA.

The Greenup County Sheriff collects the county real estate bill at the courthouse, 301 Main Street, Greenup ((606) 473-9833 or (606) 473-7037). The Sheriff's property tax page offers online payment (the processor adds a convenience fee) and says the last day to pay at the Sheriff's Office is April 15, when all unpaid bills are turned over to the County Clerk, after which more fees apply. It does not post discount 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. City taxes are billed by each city; check with your city hall 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 Greenup County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Greenup 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 Flatwoods, Russell, Greenup, and the county's other cities 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 Greenup County Compares Across Kentucky

Greenup County's 2026 vehicle baseline of $1.1521 is the 23rd 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 Boyd County (Ashland, $1.309), Lewis County ($1.2988), and Carter County ($1.181) all have higher baselines. Its 2025 real estate baseline of $1.504 is the highest 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), Marshall County ($1.158), Calloway County ($1.172), and Boyd County ($1.309). See all 120 counties on the Kentucky county tax map.