Henderson County Tax Rates

Henderson County Tax Rates - At a Glance

Henderson County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.171 per $100 (2026)	Baseline: state 45 + county-wide 17.3 + Henderson County schools 54.8 cents, outside the cities; City of Henderson $1.5637, Corydon $1.413; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.109 per $100 (2025)	Baseline: state 10.6 + county-wide 32.1 + Henderson County schools 68.2 cents; City of Henderson adds 47 cents on its own bill ($1.579 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 Henderson County baseline is $1.171 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, Henderson County's 17.3-cent county-wide rate (general 8.5, health 5, library 2.3, and extension 1.5 cents), and the 54.8-cent Henderson County school rate. Henderson County has one school district for the whole county, and the baseline is the same as in 2025.

City and district levies apply by address. The City of Henderson levies 39.27 cents on vehicles, so a Henderson owner pays $1.5637. Corydon levies 15.7 cents (up from 14.3 cents in 2025), and the Corydon sewer district adds 8.5 cents; the state's 2025 Property Tax Rate Book notes that the sewer district covers the entire City of Corydon, so a Corydon owner pays $1.413. Robards and the county's drainage ditch and watershed districts levy nothing on vehicles in 2026.

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

Location	Added Levies	Rate	Total With Baseline
Outside the cities	None	+0	$1.171
City of Henderson	City	+39.27 cents	$1.5637
Corydon	City + Corydon sewer district	+15.7 + 8.5 cents	$1.413
Robards	City (0 on vehicles)	+0	$1.171

Your notice shows the levies for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Henderson County 051; sewer district coverage from the 2025 Property Tax Rate Book.

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 Henderson County Vehicle Tax

Assessed Value	Outside the Cities ($1.171)	City of Henderson ($1.5637)	Corydon ($1.413)
$10,000	$117.10	$156.37	$141.30
$20,000	$234.20	$312.74	$282.60
$30,000	$351.30	$469.11	$423.90
$40,000	$468.40	$625.48	$565.20

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 Henderson County Clerk collects the tax with your registration renewal. Its office is on the second floor of the Henderson County Courthouse, 20 N. Main Street, Suite 206, in Henderson ((270) 826-3906). In person, bring your last registration, your renewal reminder card, and a current insurance card; the Clerk takes cash, check, or card (a convenience fee applies to cards). You can also renew online at drive.ky.gov with a credit card, or by mail to P.O. Box 374, Henderson, KY 42419, with a current insurance card and a $2.00 mailing fee. All delinquent tax must be paid before a renewal can be completed. Plates are usually renewed in the owner's birth month. 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 Henderson 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 Henderson County is $1.109 per $100 of assessed value: the 10.6-cent state residential rate, Henderson County's 32.1-cent county-wide rate (general fiscal court 12.8, library 10.9, health 5, and extension 3.4 cents), and the 68.2-cent Henderson County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $2,772.50 on a $250,000 assessment outside the cities and districts. The county's own 2025 rate worksheet shows the same county, school, and city rates.

The City of Henderson adds 47 cents per $100 on its own city bill (the city posts the same rate for 2026), so a Henderson home pays $1.579 in total, about $3,947.50 on $250,000. Corydon adds 7.8 cents and Robards 2 cents. Two watershed districts levy on real estate where they apply: Grassy Pond (8.98 cents) and Pond Creek Watershed Floodplain (7.5 cents).

Henderson County City and District Real Estate Levies (2025, cents per $100)

Levy	Type	Rate	Total With Baseline
City of Henderson (city bill)	City	+47.0	$1.579
Corydon	City	+7.8	$1.187
Robards	City	+2.0	$1.129
Grassy Pond Watershed	District	+8.98	$1.1988
Pond Creek Watershed Floodplain	District	+7.5	$1.184

Henderson County has no independent school district. The Timberland Fire Protection levy (3 cents per acre) and the Highland Creek Watershed Floodplain levy (75 cents per acre) are charged per acre, not per $100. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Henderson County 051, and the Henderson County 2025 tax rate worksheet.

Corydon sewer district: the state's 2025 rate book lists an 8.5-cent Corydon sewer real estate rate (which would make a Corydon home $1.272), but the county's 2025 worksheet shows 0 for real estate and 8.5 cents only on other property classes. The two official sources disagree, so check the levies printed on your bill.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Henderson County real estate stack is not shown here (only the City of Henderson has posted its 2026 rate). Your 2026 bill shows the rates that apply to your parcel.

Assessment, Bills, and Due Dates

The Henderson County PVA assesses property; its office is at 20 N. Main Street in Henderson ((270) 827-6024), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Henderson County Sheriff collects the county bill. The county states that real estate tax notices are mailed by the Sheriff's Office in late October or early November, are payable to the Sheriff from November 1, and become delinquent on January 1. The Sheriff's discount and penalty dates were not posted online at our last check, so use the dates printed on your bill or call the Sheriff's office (20 N. Main Street, Suite 112; (270) 826-2713). Unpaid bills later move to the County Clerk, where they accrue 1% interest per month plus penalties.

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.

The City of Henderson assesses and collects its own property tax (the county's worksheet notes the Sheriff does not collect it). For 2026 the city's tax notices list a 1% discount through November 13, 2026, a due date of January 4, 2027, a penalty from January 5, 2027, and interest from February 1, 2027. City bills can be paid online at hendersonky.gov/pay, by mail to P.O. Box 716, or at the Municipal Center, 222 First Street ((270) 831-1200).

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 Henderson County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Henderson 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 the City of Henderson, Corydon, and Robards 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 Henderson County Compares Across Kentucky

Henderson County's 2026 vehicle baseline of $1.171 ties Campbell County as the 31st 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). It is the lowest of its four Kentucky neighbors. Its 2025 real estate baseline of $1.109 is higher than 91 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), Shelby County ($1.1625), Franklin County ($1.254), Nelson County ($1.1835), Woodford County ($1.1123), and Clark County ($1.2005). See all 120 counties on the Kentucky county tax map.