Madison County (Richmond, Berea) Tax Rates

Madison County Tax Rates - At a Glance

Madison County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.266 per $100 (2026)	Baseline: state 45 + county-wide 25.8 + Madison County schools 55.8 cents; Berea Independent schools and two cities change it by address; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.943 per $100 (2025)	Baseline: state 10.6 + county-wide 21.9 + Madison County schools 61.8 cents; Berea Independent schools, two cities, and one watershed district add or change it 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. For 2026, an owner in the Madison County school district who lives outside any taxing city pays $1.266 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, Madison County's 25.8-cent county-wide rate (general 10, EMS 6, health 5, library 3.5, and extension 1.3 cents), and the 55.8-cent Madison County school rate. Every Madison County vehicle rate is the same as in 2025.

Richmond is the main exception. The City of Richmond adds 28.7 cents, so a Richmond address in the Madison County school district pays $1.553 per $100. In Berea, the Berea Independent school district levies 59.1 cents, which replaces the county school rate, and the City of Berea adds 8.9 cents, for $1.388 at an address inside both.

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

Levy	Type	Rate	Total With Baseline
Berea Independent	School (replaces 55.8)	59.1 cents	$1.2990
City of Berea	City	+8.9 cents	$1.3550
Berea city + Berea Independent	City and school	8.9 + 59.1 cents	$1.3880
City of Richmond	City	+28.7 cents	$1.5530

Totals for a city assume the Madison County school district unless both levies are shown. The Red Lick Watershed Conservation district has no vehicle levy, and Madison County has no fire or other special district with a vehicle levy. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Madison County 076.

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 Madison County Vehicle Tax

Assessed Value	At the $1.266 Baseline	In Richmond ($1.553)
$10,000	$126.60	$155.30
$20,000	$253.20	$310.60
$30,000	$379.80	$465.90
$40,000	$506.40	$621.20

Property tax only. The Richmond column assumes the Madison County school district. The plate registration fee is billed separately with your renewal and is not included. For your exact address, pick your school district and city in the Kentucky car tax calculator.

When and How to Pay

The Madison County Clerk collects the tax with your registration renewal at its Richmond branch ((859) 624-4703, ext. 1) or Berea branch ((859) 986-1460). 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. The Clerk's page lists the conditions for renewing online at drive.ky.gov: the registration must be unexpired, the vehicle not leased, no overdue property taxes on any vehicle you own, and current insurance with a company registered in Kentucky. Online renewals need your title number and plate number, carry a $2.00 mailing fee per vehicle plus a non-refundable online service fee, and take at least 5 business days to arrive. 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 Madison County PVA ((859) 623-5410), 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 Madison County is $0.943 per $100 of assessed value: the 10.6-cent state residential rate, Madison County's 21.9-cent county-wide rate (fiscal court 6.5, health 4.7, library 4.7, EMS 4.2, and extension 1.8 cents), and the 61.8-cent Madison County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies outside any city, outside the Berea Independent school district, and outside the Red Lick watershed district.

The Berea Independent school rate of 86.7 cents replaces the county school rate on real estate. Example: a home inside Berea and its independent school district pays 10.6 + 21.9 + 86.7 + 8.9 (City of Berea) = $1.281 per $100, or about $3,202.50 a year on a $250,000 assessment, compared with about $2,357.50 at the baseline. A Richmond home in the Madison County school district pays $1.054, about $2,635.00.

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

Levy	Type	Rate
Berea Independent	School (replaces 61.8)	86.7
Richmond	City	+11.1
Berea	City	+8.9
Red Lick Watershed Conservation	Special district	+5.0

The rate book also lists a timberland fire protection charge of 3 cents per acre. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Madison County 076.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Madison County real estate stack is not shown here. Your 2026 bill shows the rates that apply to your parcel.

Assessment, Bills, and Due Dates

Real estate is assessed at fair cash value as of January 1 by the Madison County PVA. The Madison County Sheriff collects the property tax bill, which shows the rates of each taxing jurisdiction that applies to the parcel; you can pay online through the Sheriff's tax portal, by mail to 135 W Irvine, Suite B01, Richmond, KY 40475, or in person. The Sheriff's website does not publish the collection dates. It tells taxpayers to use the payment periods and amounts printed on the current bill or shown in the online portal, and notes that the online payment provider shows any service fee before you pay. Sheriff's Office: (859) 623-1511.

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.

Richmond city tax: the City of Richmond's Finance Department collects city property tax and accepts card and online payments for it. We could not confirm the city's due date from an official page, so check the date printed on your city tax bill.

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). The Sheriff's office directs eligibility and application questions to the Madison County PVA at (859) 623-5410.

Sales Tax

Rate and Composition

The sales tax rate in Madison 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 Richmond and Berea 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 Madison County Compares Across Kentucky

Madison County's 2026 vehicle baseline of $1.266 ranks 83rd of Kentucky's 120 county baselines from lowest, above 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 $0.943 is lower than 74 of the 120 county baselines and 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), and Campbell County ($1.171). See all 120 counties on the Kentucky county tax map.