Marshall County Tax Rates

Marshall County Tax Rates - At a Glance

Marshall County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.158 per $100 baseline; $1.254 with the garbage district; $1.494 in Benton; $1.408 in Calvert City (2026)	Baseline: state 45 + county-wide 25.2 + Marshall County schools 45.6 cents; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.822 per $100 baseline; $0.891 with the garbage district; $1.111 in Benton (2025)	Baseline: state 10.6 + county-wide 26.7 + Marshall County schools 44.9 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 Marshall County baseline is $1.158 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, Marshall County's 25.2-cent county-wide rate (general 11.2, health 6.1, hospital 4.2, library 2.5, and extension 1.2 cents), and the 45.6-cent Marshall County school rate. The baseline is down 0.2 cents from 2025 because the hospital levy fell from 4.4 to 4.2 cents. Marshall County has one school district.

Most bills carry more than the baseline. The county garbage district levies 9.6 cents on vehicles, and the state's 2025 Property Tax Rate Book notes that it "is county wide except for City of Calvert". Seven fire districts tax vehicles where they serve: Fairdealing/Olive #12 and Palma/Briensburg #8 (10 cents each), South Marshall Fire Protection (9.5 cents; the rate book says it covers the entire City of Hardin plus the surrounding area), East Marshall #6 (9.4 cents), Gilbertsville #5 and Possum Trot-Sharpe #7 (8.5 cents each), and West Marshall (8.25 cents). The rate book notes that Benton and Calvert City established their own city fire departments. Three cities add a levy: Benton (24 cents), Calvert City (25 cents), and Hardin (17.81 cents).

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

Location	Stack	Total	Tax on $20,000
Marshall County schools, before any district (baseline)	45 + 25.2 + 45.6	$1.158	$231.60
Garbage district, no fire district	45 + 25.2 + 45.6 + 9.6	$1.254	$250.80
Garbage district + West Marshall Fire District	45 + 25.2 + 45.6 + 9.6 + 8.25	$1.3365	$267.30
Garbage district + Gilbertsville or Possum Trot-Sharpe Fire District	45 + 25.2 + 45.6 + 9.6 + 8.5	$1.339	$267.80
Garbage district + East Marshall Fire District	45 + 25.2 + 45.6 + 9.6 + 9.4	$1.348	$269.60
Garbage district + Fairdealing/Olive or Palma/Briensburg Fire District	45 + 25.2 + 45.6 + 9.6 + 10	$1.354	$270.80
Benton (city levy + garbage district)	45 + 25.2 + 45.6 + 9.6 + 24	$1.494	$298.80
Calvert City (city levy; outside the garbage district)	45 + 25.2 + 45.6 + 25	$1.408	$281.60
Hardin (city levy + garbage + South Marshall Fire)	45 + 25.2 + 45.6 + 9.6 + 17.81 + 9.5	$1.5271	$305.42

The baseline is the figure used to rank all 120 counties. Fire district boundaries are not published in the rate book, so your notice shows which fire district, if any, applies to your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Marshall County 079; district coverage notes from the 2025 Property Tax Rate Book.

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 Marshall County Vehicle Tax

Assessed Value	Garbage District ($1.254)	Benton ($1.494)	Calvert City ($1.408)
$10,000.00	$125.40	$149.40	$140.80
$20,000.00	$250.80	$298.80	$281.60
$30,000.00	$376.20	$448.20	$422.40
$40,000.00	$501.60	$597.60	$563.20

Property tax only. The plate registration fee is billed separately with your renewal and is not included. The garbage district column applies outside Calvert City before any fire district levy; add 8.25 to 10 cents per $100 if your address is in a fire district. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Marshall County Clerk collects the tax with your registration renewal at 1101 Main Street in Benton ((270) 527-4740, alternate (270) 527-4741; weekdays 8:00 a.m. to 4:30 p.m.), per the county's Clerk page, which lists licensing and registering motor vehicles among the office's duties. 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 Marshall 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 Marshall County is $0.822 per $100 of assessed value: the 10.6-cent state residential rate, Marshall County's 26.7-cent county-wide rate (library 7.8, general fiscal court 7.5, health 5.9, hospital 3.3, extension 1.6, and soil conservation 0.6 cents), and the 44.9-cent Marshall County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline is the 12th lowest of Kentucky's 120 county baselines, well below the statewide median of $0.992. The garbage district adds 6.9 cents outside Calvert City, so a home there pays at least $0.891, about $2,227.50 a year on a $250,000 assessment, before any fire district.

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

Location	Stack	Total	Tax on $250,000
Marshall County schools, before any district (baseline)	10.6 + 26.7 + 44.9	$0.822	$2,055.00
Garbage district, no fire district	10.6 + 26.7 + 44.9 + 6.9	$0.891	$2,227.50
Garbage district + Gilbertsville Fire District	10.6 + 26.7 + 44.9 + 6.9 + 8.5	$0.976	$2,440.00
Benton (city 22 + garbage district)	10.6 + 26.7 + 44.9 + 6.9 + 22	$1.111	$2,777.50
Calvert City (city 25.9)	10.6 + 26.7 + 44.9 + 25.9	$1.081	$2,702.50
Hardin (city 17.6 + garbage + South Marshall Fire 9.5)	10.6 + 26.7 + 44.9 + 6.9 + 17.6 + 9.5	$1.162	$2,905.00

2025 real estate fire district rates: Fairdealing/Olive #12 and Palma/Briensburg #8 10 cents, South Marshall 9.5, East Marshall #6 9.4, Gilbertsville #5 8.5, West Marshall 8.25, and Possum Trot-Sharpe #7 7.5 cents. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Marshall County 079.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Marshall 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 Marshall County PVA assesses property; the office is at 1101 Main Street in Benton ((270) 527-4728; 8:00 a.m. to 4:30 p.m. Central, Monday through Friday), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Marshall County Sheriff collects county taxes (52 Judicial Drive, Benton; (270) 527-3112), and the Sheriff's page links an online property tax bill lookup and payment. We did not find this year's collection dates on an official Marshall County page, 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. Delinquent property taxes are collected by the County Clerk. Benton, Calvert City, and Hardin 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 Marshall County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Marshall 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 Benton, Calvert City, and Hardin 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 Marshall County Compares Across Kentucky

Marshall County's 2026 vehicle baseline of $1.158 is the 26th 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). Among its neighbors, Graves County ($1.145) and Livingston County ($1.0561) are lower, while Calloway County ($1.172), McCracken County (Paducah, $1.2029), Lyon County ($1.164), and Trigg County ($1.227) are higher. Its 2025 real estate baseline of $0.822 is the 12th lowest 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), Knox County ($1.3148), Graves County ($1.145), and Calloway County ($1.172). See all 120 counties on the Kentucky county tax map.