Knox County Tax Rates

Knox County Tax Rates - At a Glance

Knox County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.3148 per $100 baseline; $1.6518 in Barbourville and $1.7481 in Corbin with city schools (2026)	Baseline: state 45 + county-wide 36.28 + Knox County schools 50.2 cents; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.047 per $100 baseline; $1.506 in Barbourville and $1.403 in Corbin with city schools (2025)	Baseline: state 10.6 + county-wide 39.5 + Knox County schools 54.6 cents
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 Knox County baseline is $1.3148 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, Knox County's 36.28-cent county-wide rate (general 14, hospital 7, ambulance 6.64, health 4, library 2.4, and extension 2.24 cents; the soil conservation levy is 0 on vehicles), and the 50.2-cent Knox County school rate. The baseline is unchanged from 2025.

Two school districts replace the county school rate: Barbourville Independent (53.9 cents) and Corbin Independent (69.3 cents). Two cities add a levy: Barbourville (30 cents) and Corbin (24.23 cents). The state's rate book notes that the City of Corbin is located in both Whitley and Knox counties; the Corbin rates are the same in both. The Artemus Fire District levies nothing on vehicles.

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

Location	Stack	Total	Tax on $20,000
Knox County schools, outside a city (baseline)	45 + 36.28 + 50.2	$1.3148	$262.96
Barbourville Independent schools, outside a city	45 + 36.28 + 53.9	$1.3518	$270.36
Corbin Independent schools, outside a city	45 + 36.28 + 69.3	$1.5058	$301.16
Barbourville (city levy + Barbourville Independent schools)	45 + 36.28 + 53.9 + 30	$1.6518	$330.36
Corbin (city levy + Corbin Independent schools)	45 + 36.28 + 69.3 + 24.23	$1.7481	$349.62

The baseline is the figure used to rank all 120 counties. School district and city lines do not always match, so your notice shows the school district and any city levy for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Knox County 061.

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 Knox County Vehicle Tax

Assessed Value	Baseline ($1.3148)	Barbourville ($1.6518)	Corbin ($1.7481)
$10,000.00	$131.48	$165.18	$174.81
$20,000.00	$262.96	$330.36	$349.62
$30,000.00	$394.44	$495.54	$524.43
$40,000.00	$525.92	$660.72	$699.24

Property tax only. The plate registration fee is billed separately with your renewal and is not included. Barbourville and Corbin columns use the city levy plus that city's independent school rate. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Knox County Clerk collects the tax with your registration renewal in Barbourville ((606) 546-3568, per the Department of Revenue's PVA directory). Kentucky also offers online registration renewal by card; the state says registration materials are mailed to the address on your registration receipt, that you should contact your County Clerk to update an out-of-date address before renewing online, and that tolls must be paid before renewal. 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 Knox 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 Knox County is $1.047 per $100 of assessed value: the 10.6-cent state residential rate, Knox County's 39.5-cent county-wide rate (general fiscal court 9.9, library 8.4, hospital 6, ambulance 5.6, health 4, extension 3.5, and soil conservation 2.1 cents), and the 54.6-cent Knox County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline ranks 76th of Kentucky's 120 county baselines (1 = lowest), above the statewide median of $0.992. On a $250,000 assessment it comes to about $2,617.50 a year.

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

Location	Stack	Total	Tax on $250,000
Knox County schools, outside a city (baseline)	10.6 + 39.5 + 54.6	$1.047	$2,617.50
Artemus Fire District	10.6 + 39.5 + 54.6 + 10	$1.147	$2,867.50
Barbourville Independent schools, outside a city	10.6 + 39.5 + 70.9	$1.21	$3,025.00
Barbourville (city 29.6 + Barbourville Independent)	10.6 + 39.5 + 70.9 + 29.6	$1.506	$3,765.00
Corbin Independent schools, outside a city	10.6 + 39.5 + 62.4	$1.125	$2,812.50
Corbin (city 27.8 + Corbin Independent)	10.6 + 39.5 + 62.4 + 27.8	$1.403	$3,507.50

The state's rate book also lists a timberland fire protection charge of 2.0 cents per acre. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Knox County 061.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Knox 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 Knox County PVA, Bob Blevins, assesses property; the office is at 401 Court Square, Suite 101, in Barbourville ((606) 546-4113; 8:00 a.m. to 4:00 p.m., Monday through Friday), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Knox County Sheriff collects the county bill ((606) 546-3181). We did not find an official Knox County Sheriff web page with collection dates, so use the dates printed on your bill. 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. Barbourville and Corbin city bills are separate; check with each 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 Knox County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Knox 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 Barbourville and Corbin 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 Knox County Compares Across Kentucky

Knox County's 2026 vehicle baseline of $1.3148 ranks 101st of Kentucky's 120 county baselines (1 = lowest), above the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its neighbors Laurel County ($1.0828) and Whitley County ($1.1729), which share the City of Corbin with Knox, have lower baselines, as does Clay County ($1.1388); Bell County ($1.3154) is about the same. Its 2025 real estate baseline of $1.047 ranks 76th 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), and Graves County ($1.145). See all 120 counties on the Kentucky county tax map.