Jessamine County (Nicholasville, Wilmore) Tax Rates
In Jessamine County, Kentucky, the 2026 motor vehicle property tax baseline is $1.208 per $100 of assessed value (state 45 + county-wide 21.1 + Jessamine County schools 54.7 cents). Every address adds one more levy: outside the cities the fire protection district brings it to $1.308 (about $261.60 a year on a $20,000 vehicle), and Nicholasville's city levy brings it to $1.405. The 2025 baseline real estate rate is $1.053 per $100. Sales tax is 6%, with no local add-on.
Official source, tax year 2026 (vehicles) and tax year 2025 (real estate): Kentucky Department of Revenue rate books, checked October 2026. See our methodology.
Pay or look up your bill: vehicle property tax is paid with your registration renewal through the Jessamine County Clerk (jessaminecountyclerk.ky.gov) in Nicholasville or Wilmore. Real estate tax for the state, county, schools, and fire district is paid to the Jessamine County Sheriff (jessaminesheriff.org). The City of Nicholasville bills its own city tax (nicholasville.org). Value questions go to the Jessamine County PVA (jessaminepva.com).
Key Takeaways
- Vehicle (car) tax baseline: $1.208 per $100 for 2026, unchanged from 2025 and just below the statewide median of $1.2138. It ranks 58th of Kentucky's 120 county baselines from lowest.
- No address pays the bare baseline: outside the cities the fire protection district adds 10 cents ($1.308, about $261.60 on $20,000); Nicholasville adds 19.7 cents ($1.405) and Wilmore 21.41 cents ($1.4221).
- The car tax is due with your registration renewal, by the end of your renewal month (KRS 134.810). There is no state relief on the first $20,000.
- Real estate baseline: $1.053 per $100 for 2025 ($1.153 with the fire district), higher than 76 of the 120 county baselines and above the statewide median of $0.992.
- Sheriff bills are mailed at the end of September: 2% discount through November 1, face amount through December 31. Nicholasville city tax is due before November 1.
- Homeowners 65 and older or totally disabled can deduct the $49,100 homestead exemption (2025-2026). Sales tax is 6% statewide; groceries are exempt.
Jessamine County Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Vehicle Property (Car) Tax | $1.208 per $100 baseline (2026) | $1.308 outside the cities (fire protection district), $1.405 in Nicholasville, $1.4221 in Wilmore; J.D. Power average trade-in value on January 1 |
| Real Estate Tax | $1.053 per $100 baseline (2025) | Baseline: state 10.6 + county-wide 26.9 + Jessamine County schools 67.8 cents; fire district (+10) or city (+18.6 / +20.7) adds 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. The 2026 Jessamine County baseline is $1.208 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, Jessamine County's 21.1-cent county-wide rate (general 11.4, library 4.9, health 3.0, and extension 1.8 cents), and the 54.7-cent Jessamine County school rate. Every Jessamine County rate is the same as in 2025.
Unlike most counties, no address in Jessamine County pays just the baseline. The Department of Revenue's rate book notes that the fire protection district covers the whole county except the cities of Nicholasville and Wilmore, so an owner outside the cities adds the district's 10 cents, and an owner inside a city adds that city's levy instead. Jessamine County has one school district for the whole county.
| Levy | Type | Rate | Total With Baseline |
|---|---|---|---|
| Fire Protection District (outside the cities) | Fire district | +10.0 cents | $1.308 |
| City of Nicholasville | City | +19.7 cents | $1.405 |
| City of Wilmore | City | +21.41 cents | $1.4221 |
Each total adds one levy to the $1.208 baseline. The fire district's coverage note comes from the 2025 Property Tax Rate Book, which also lists the North Jessamine subdivision fire district as inactive since tax year 2024. Sources: Kentucky Department of Revenue 2026 MOTAX Rate Book and 2025 Property Tax Rate Book, Jessamine County 057.
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.
| Assessed Value | Outside the Cities ($1.308) | In Nicholasville ($1.405) |
|---|---|---|
| $10,000 | $130.80 | $140.50 |
| $20,000 | $261.60 | $281.00 |
| $30,000 | $392.40 | $421.50 |
| $40,000 | $523.20 | $562.00 |
Property tax only. The plate registration fee is billed separately with your renewal and is not included. For your exact address, pick your city or the fire protection district in the Kentucky car tax calculator.
When and How to Pay
The Jessamine County Clerk collects the tax with your registration renewal. Its Nicholasville office is at 101 N. Main Street ((859) 885-4161; Monday to Friday 8 a.m. to 4 p.m.), and its Wilmore office is at 210 S. Lexington Avenue ((859) 858-4411 ext. 108; Monday to Friday 9 a.m. to 3 p.m.). The Clerk's website also links online renewal and a lookup of the vehicle tax paid last year by VIN. Plates are usually renewed in the owner's birth month, 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 Jessamine County PVA (116 N. Main Street, Suite 1, Nicholasville; (859) 885-4931), 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 Jessamine County is $1.053 per $100 of assessed value: the 10.6-cent state residential rate, Jessamine County's 26.9-cent county-wide rate (general fiscal court 11.7, library 10.6, health 3, and extension 1.6 cents), and the 67.8-cent Jessamine County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book.
As with vehicles, each parcel adds either the fire protection district or a city levy. Example: a home outside the cities paid 10.6 + 26.9 + 67.8 + 10 = $1.153 per $100 for 2025, or about $2,882.50 on a $250,000 assessment. A Nicholasville home paid $1.239 per $100 (about $3,097.50 on $250,000), with the 18.6-cent city portion billed by the city.
| Levy | Type | Rate | Total With Baseline |
|---|---|---|---|
| Fire Protection District (outside the cities) | Fire district | +10.0 | $1.153 |
| Nicholasville | City | +18.6 | $1.239 |
| Wilmore | City | +20.7 | $1.260 |
Jessamine County has no independent school district. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Jessamine County 057.
Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Jessamine County real estate stack is not shown here. Your 2026 bill lists every taxing district and rate that applies to your parcel.
Assessment, Bills, and Due Dates
Real estate is assessed at fair cash value as of January 1 by the Jessamine County PVA. The Jessamine County Sheriff mails property tax bills on the last business day of September; if yours has not arrived by the second week of October, the Sheriff asks you to call (859) 885-9512 for a duplicate, and not receiving a bill does not waive penalties. The Sheriff's posted payment schedule (no year is printed on the page) is:
- October 1 to November 1 (close of business): 2% discount
- November 2 to December 31: face amount
- January 1 to January 31: 5% penalty
- February 1 to April 15: 10% penalty plus a 10% add-on
At close of business on April 15, unpaid bills go to the Jessamine County Clerk, with added costs, fees, and interest, and may be sold to a third party. A due date that falls on a weekend or Sheriff's office holiday moves to the next business day. Pay at the Sheriff's office, 201 N. Main Street, Nicholasville (drop box inside the 2nd Street entrance), by mail with the bill stub, or online (2.5% card fee or $1.50 e-check, charged by the vendor).
Nicholasville city bills. The City of Nicholasville bills its own city property tax. It typically mails bills in September, due before November 1; unpaid bills then take a 10% penalty, 1% interest per month from January 1, and on March 1 go to the City Attorney with a further penalty of the greater of $75 or 25%. In-person payments go to 714 S. Main Street (City of Nicholasville). How the City of Wilmore collects its city tax is not covered here; check your bill or the city.
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 Jessamine County PVA ((859) 885-4931).
Sales Tax
Rate and Composition
The sales tax rate in Jessamine 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 Nicholasville and Wilmore 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 Jessamine County Compares Across Kentucky
Jessamine County's 2026 vehicle baseline of $1.208 ranks 58th 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). Its 2025 real estate baseline of $1.053 is higher than 76 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), and Scott County ($1.284). See all 120 counties on the Kentucky county tax map.
Kentucky Tax Tools
Kentucky Car Tax Rates by County
All 120 Kentucky counties ranked by 2026 vehicle tax baseline. Jessamine County ranks 58 of 120 (1 = lowest).
LiveKentucky Vehicle Tax Map
Every Kentucky county shaded by its 2026 vehicle tax baseline. Select any county to compare it with Jessamine County.
LiveKentucky Car Tax Calculator
Estimate your 2026 Jessamine County vehicle tax with your city or fire district rate added from the official rate book.
CalculatorNeighboring Kentucky Counties
Jessamine County borders five Kentucky counties. Their 2026 vehicle baselines from the same rate book:
- Fayette County - vehicle baseline $1.2175 per $100 (2026)
- Madison County - vehicle baseline $1.266 per $100 (2026)
- Woodford County - vehicle baseline $1.1123 per $100 (2026)
- Mercer County - vehicle baseline $1.145 per $100 (2026)
- Garrard County - vehicle baseline $1.1879 per $100 (2026)
For all 120 counties, see Kentucky Tax Rates by County.
Official Sources
-
Kentucky Department of Revenue - 2026 MOTAX Rate Book (Jessamine County 057)
2026 and 2025 motor vehicle rates for the state, county, school, city, and fire district levies.
revenue.ky.gov - 2026 MOTAX Rate Book (PDF) -
Kentucky Department of Revenue - 2025 Property Tax Rate Book (Jessamine County 057)
2025 real estate rates and the fire protection district coverage note.
revenue.ky.gov - 2025 Property Tax Rate Book (PDF) -
Jessamine County Clerk
Vehicle registration renewal, Nicholasville and Wilmore office addresses, phones, and hours.
jessaminecountyclerk.ky.gov - Jessamine County Clerk -
Jessamine County Sheriff - Property Taxes
Bill mailing date, discount and penalty schedule, payment options and fees.
jessaminesheriff.org - Property Taxes -
City of Nicholasville - Tax Office
City property tax due date, penalty, and interest.
nicholasville.org - Tax Office -
Jessamine County Property Valuation Administrator
Real estate and vehicle assessment and the homestead exemption.
jessaminepva.com - Jessamine County PVA -
Kentucky Department of Revenue - Motor Vehicle Property Tax
Assessment and the 60-day written protest to the Department of Revenue.
revenue.ky.gov - Motor Vehicle Property Tax -
KRS 132.485, KRS 134.810, and KRS 134.015
Vehicle valuation standard; vehicle tax due date, penalty, and interest; default property tax discount and penalty schedule.
KRS 132.485 and KRS 134.810 and KRS 134.015 -
Kentucky Department of Revenue - Homestead Exemption; Sales and Use Tax
$49,100 homestead exemption for 2025-2026; 6% sales tax with no local sales tax (food exemption: KRS 139.485).
revenue.ky.gov - Homestead Exemption and revenue.ky.gov - Sales and Use Tax
Vehicle rates are tax year 2026 and real estate rates are tax year 2025, from the Kentucky Department of Revenue rate books. Rates change every year. Verify your bill with the Jessamine County Clerk, Sheriff, PVA, or your city before making financial decisions. Data last verified: October 2026.
Frequently Asked Questions
What is the car tax rate in Jessamine County, Kentucky?
The 2026 baseline motor vehicle property tax rate in Jessamine County is $1.208 per $100 of assessed value: the 45-cent state rate, Jessamine County's 21.1-cent county-wide rate, and the 54.7-cent Jessamine County school rate. In practice every owner adds one more levy: the 10-cent fire protection district outside the cities ($1.308), Nicholasville's 19.7 cents ($1.405), or Wilmore's 21.41 cents ($1.4221). The rate book places the fire protection district everywhere in the county except Nicholasville and Wilmore.
How much is the car tax on a $20,000 vehicle in Jessamine County?
A vehicle assessed at $20,000 owes about $261.60 a year outside the cities ($1.308 per $100 with the fire protection district), about $281.00 in Nicholasville ($1.405), and about $284.42 in Wilmore ($1.4221). At the bare $1.208 baseline used to rank counties it would be $241.60.
When is the Jessamine County vehicle tax due?
Vehicle property tax is paid to the Jessamine County Clerk when you renew your registration, usually in your birth month. Under KRS 134.810 it is due by the last day of your renewal month, or by the last day of the month the vehicle is transferred if that is earlier. Once it is delinquent, late payment adds 3% if paid within 30 days of becoming delinquent (waived within 5 days), then 10%, plus 15% annual interest.
What is the Jessamine County property tax rate?
The 2025 baseline real estate rate is $1.053 per $100 of assessed value: the 10.6-cent state residential rate, Jessamine County's 26.9-cent county-wide rate, and the 67.8-cent Jessamine County school rate. It is higher than 76 of Kentucky's 120 county baselines and above the state median of $0.992. Outside the cities the 10-cent fire protection district brings it to $1.153; Nicholasville adds 18.6 cents ($1.239) and Wilmore 20.7 cents ($1.26).
When are Jessamine County property tax bills due?
The Jessamine County Sheriff mails bills on the last business day of September. Its posted schedule is a 2% discount from October 1 through close of business November 1, the face amount November 2 through December 31, a 5% penalty in January, and a 10% penalty plus a 10% add-on from February 1 to April 15, after which unpaid bills go to the County Clerk. The City of Nicholasville bills its own city tax, due before November 1, with a 10% penalty after that.
Is there a local sales tax in Nicholasville or Jessamine County?
No. Kentucky's sales tax is 6% statewide, and there are no local sales and use taxes in Kentucky, so purchases in Nicholasville, Wilmore, and the rest of Jessamine County are taxed at 6%. Groceries are exempt, while prepared food, candy, soft drinks, alcohol, and tobacco are taxable.
Kentucky Vehicle Tax Map
Every Kentucky county shaded by its 2026 baseline vehicle tax rate per $100. Jessamine County is highlighted - select any other county to compare its vehicle and real estate baselines.
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Written by Munib Ur Rehman