Laurel County Tax Rates

Laurel County Tax Rates - At a Glance

Laurel County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.0828 per $100 (2026)	Baseline: state 45 + county-wide 16.98 + Laurel County schools 46.3 cents, outside the cities; London $1.1608, Corbin $1.3251; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.778 per $100 (2025)	Baseline: state 10.6 + county-wide 21 + Laurel County schools 46.2 cents; city and fire district rates add 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 Laurel County baseline is $1.0828 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, Laurel County's 16.98-cent county-wide rate (general 10, health 4, library 1.95, and extension 1.03 cents; the soil conservation levy is 0 on vehicles), and the 46.3-cent Laurel County school rate. Every county, school, and city rate is the same as in 2025. The Bush Fire District levies 0 cents on vehicles.

Laurel County has one independent school district, East Bernstadt Independent, whose 45.7-cent rate replaces the county school rate where it applies (a total of $1.0768). London and Corbin add a city levy by address. Corbin lies partly in Whitley and Knox counties; the rates here are the Laurel County rate book's entries.

Laurel County City Vehicle Levies (2026, cents per $100)

City	City Levy	Total With State, County-Wide, and School	Tax on $20,000
London	+7.8	$1.1608	$232.16
Corbin	+24.23	$1.3251	$265.02

Your notice shows the city for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Laurel County 063.

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 Laurel County Vehicle Tax

Assessed Value	Outside the Cities ($1.0828)	London ($1.1608)	Corbin ($1.3251)
$10,000.00	$108.28	$116.08	$132.51
$20,000.00	$216.56	$232.16	$265.02
$30,000.00	$324.84	$348.24	$397.53
$40,000.00	$433.12	$464.32	$530.04

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 Laurel County Clerk collects the tax with your registration renewal at 101 S. Main Street, Room 203, in London ((606) 864-5158). The Clerk lists three ways to renew: online through the Kentucky Motor Vehicle Licensing System, by mail (send the registration certificate, current Kentucky insurance card, and payment, plus a $2.00 mail-in fee), or in person; proof of current Kentucky liability insurance is required. The Clerk notes that plates "are renewed in the owners birth month with the exception of personalized and specialty plates." 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 Laurel 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 Laurel County is $0.778 per $100 of assessed value: the 10.6-cent state residential rate, Laurel County's 21-cent county-wide rate (library 8, general fiscal court 4.5, extension 4.1, health 4, and soil conservation 0.4 cents), and the 46.2-cent Laurel County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $1,945.00 on a $250,000 assessment outside the cities, and the fifth lowest baseline in Kentucky.

A London home totals $0.856 (about $2,140.00 on $250,000). The City of London's 2025 rate hearing notice set out a property tax rate of $.078 per $100 for real and personal property, the same 7.8 cents as the state rate book.

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

Levy	Type	Rate	Total
London	City	+7.8	$0.856
Corbin	City	+27.8	$1.056
East Bernstadt Independent	School district (replaces county school 46.2)	41.1	$0.727 outside a city
Bush Fire District	Special district (where it applies)	+5.2	$0.83 outside the cities

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, Laurel County 063.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Laurel 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 Laurel County PVA, Don McFadden, assesses property; the office is in the courthouse, Room 127, 101 S. Main Street, London ((606) 864-2889), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Laurel County Sheriff collects the county bill ((606) 864-6600). The Sheriff states that taxes may be paid in person during business hours, by mail, or at the drop box on the front of the Sheriff's Office building; cards are accepted at the office, and mailed or drop-box payments should be by check, not cash. The Sheriff does not post its discount and penalty dates online, 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. For London and Corbin city bills, check with your city hall.

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 Laurel County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Laurel 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 London, Corbin, and East Bernstadt 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 Laurel County Compares Across Kentucky

Laurel County's 2026 vehicle baseline of $1.0828 is the 5th 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 lower than all seven of its Kentucky neighbors, including Pulaski County ($1.0972). Its 2025 real estate baseline of $0.778 is the fifth lowest of the 120 county baselines, below 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), Clark County ($1.2005), Henderson County ($1.171), McCracken County ($1.2029), Barren County ($1.1859), Christian County ($1.176), Anderson County ($1.173), and Pulaski County ($1.0972). See all 120 counties on the Kentucky county tax map.