Jefferson County (Louisville) Tax Rates

Jefferson County Tax Rates - At a Glance

Jefferson County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.201 per $100 (2026)	Baseline: state 45 + county-wide 16.6 + Jefferson County schools 58.5 cents; city and special district levies add by address; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.941 per $100 (2025)	Baseline: state 10.6 + county-wide 11.8 + Jefferson County schools 71.7 cents; Urban Services District adds 31.9 cents ($1.26 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. For 2026, an owner in the Jefferson County Public Schools district who lives outside any taxing city or special district pays $1.201 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, Louisville Metro's 16.6-cent county-wide rate, and the 58.5-cent Jefferson County school rate. The 2025 baseline was the same.

Inside the Anchorage Independent school district, the 110-cent Anchorage school rate replaces the 58.5-cent county school rate, for a baseline of $1.716 before the City of Anchorage's own levy. The Louisville Urban Services District has no vehicle levy (0 cents), so it does not change the vehicle rate.

Jefferson County Vehicle Tax Add-Ons by Location (2026, cents per $100)

Levy	Type	Adds	Total With Baseline
City of Anchorage	City	+32.3 cents	$1.524
City of Audubon Park	City	+28.0 cents	$1.481
City of Forest Hills	City	+2.0 cents	$1.221
City of Lynnview	City	+11.9 cents	$1.320
City of Shively	City	+37.7 cents	$1.578
City of Watterson Park	City	+7.0 cents	$1.271
Anchorage Middletown Fire & EMS	Special district	+17.5 cents	$1.376
Fairdale Fire District	Special district	+10.0 cents	$1.301
Fern Creek Fire District	Special district	+18.0 cents	$1.381
Jeffersontown/McMahan Fire	Special district	+20.0 cents	$1.401
Lynnview Garbage Fund	Special district	+10.0 cents	$1.301
Okolona Fire District	Special district	+10.0 cents	$1.301
Pleasure Ridge Park Fire District	Special district	+20.0 cents	$1.401
St. Matthews/Lyndon Fire	Special district	+18.5 cents	$1.386

Totals assume the Jefferson County school district and only the one add-on shown. An address inside both a city and a special district adds both. All other Jefferson County cities levy 0 cents on vehicles in 2026. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Jefferson County 056.

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 Jefferson County Property Valuation Administrator (PVA) can adjust the value for condition, options, mileage, or a branded title when you provide evidence. The owner on January 1 owes the full year's tax; the Jefferson County Clerk notes that it is not prorated.

Estimated 2026 Jefferson County Vehicle Tax at the Baseline Rate

Assessed Value	Annual Tax at $1.201 per $100
$10,000	$120.10
$20,000	$240.20
$30,000	$360.30
$40,000	$480.40

Property tax only. The plate registration fee is billed separately with your renewal and is not included. For your exact address, add your city and fire district in the Kentucky car tax calculator.

When and How to Pay

The Jefferson County Clerk collects the tax with your registration renewal, and plates are renewed during the primary 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. You can renew online through the state renewal site linked from the Clerk's office, or at the Clerk's office (main office: 527 W. Jefferson Street, Louisville). The Clerk charges 1.5% for debit cards and 2.75% for credit cards. 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 Jefferson County PVA, not the Clerk. The PVA's motor vehicle appeal policy calls for a written protest within 60 days of the original Notice of Tax Due, with payment of any uncontested portion. Non-resident active-duty military members stationed in Kentucky, and their spouses, can apply each year for a motor vehicle property tax waiver.

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 Jefferson County is $0.941 per $100 of assessed value: the 10.6-cent state residential rate, Louisville Metro's 11.8-cent county-wide rate, and the 71.7-cent Jefferson County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. Property inside the Louisville Urban Services District (the former City of Louisville) adds 31.9 cents, for $1.26 per $100. In the Anchorage Independent school district, a 99.6-cent school rate replaces the 71.7-cent county school rate.

Other levies depend on the address: fire districts (Anchorage Middletown 17.5, Fern Creek 18, Jeffersontown/McMahan 20, Okolona 17, Pleasure Ridge Park 20, St. Matthews/Lyndon 18.5, and Fairdale 10 cents), the Louisville Downtown Management District (8.77 cents), and 79 small cities with their own real estate rates, from 5.1 cents in Watterson Park to 35.4 cents in Shively. Example: a home assessed at $300,000 outside any city or district owes about $2,823 at the baseline, or about $3,780 inside the Urban Services District.

Tax year 2026: on September 10, 2026, Louisville Metro Council approved a county rate of 11.64 cents and an Urban Services District rate of 32.76 cents per $100 for FY27. The state's 2026 Property Tax Rate Book was not yet published at our last check, so the full 2026 stack is not shown here.

Assessment, Bills, and Due Dates

Real estate is assessed at fair cash value as of January 1 by the Jefferson County PVA, and the Jefferson County Sheriff collects the tax. Bills are mailed by November 1. The Sheriff's posted schedule is:

Jefferson County Real Estate Tax Payment Schedule (Sheriff's Office)

Paid	Amount
November 1 - December 1	2% discount
December 2 - January 2	Face (gross) amount
January 3 - February 3	5% penalty
February 4 - April 15	10% penalty plus 10% Sheriff's add-on fee

After April 15, unpaid bills transfer to the Jefferson County Clerk, with added costs, fees, and interest. Jefferson County's dates run about a month later than the statewide default in KRS 134.015 (2% discount by November 1, face amount through December 31). If a due date falls on a weekend or Sheriff's Office holiday, it moves to the next business day.

Homestead Exemption

Homeowners who are 65 or older, or classified as totally disabled, can deduct $49,100 from their home's assessed value for the 2025-2026 assessment years (Kentucky Department of Revenue; KRS 132.810). Apply with the Jefferson County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Jefferson 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 Louisville Metro 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 Jefferson County Compares Across Kentucky

Jefferson County's 2026 vehicle baseline of $1.201 is the 53rd-lowest of Kentucky's 120 counties, lower than 67 of them; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its 2025 real estate baseline of $0.941 is below the statewide median of $0.992. Other Kentucky county pages: Fayette County (Lexington) and Kenton County (Covington), Warren County (Bowling Green), and Boone County (Florence). See all 120 counties on the Kentucky county tax map.