McCracken County Tax Rates
In McCracken County, Kentucky, a vehicle owner outside Paducah and outside a fire district pays $1.2339 per $100 of assessed value for 2026 (state 45 + county-wide 22.39 + McCracken County schools 52.9 + Paducah Junior College 3.1 cents), about $246.78 a year on a $20,000 vehicle. The six fire districts add 6.9 to 8 cents. Inside Paducah the city levy brings it to $1.6609 in the Paducah Independent school district (about $332.18). The 2025 real estate rate is $0.89 per $100 outside Paducah and the fire districts. 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 McCracken County Clerk (mccrackencountyclerk.ky.gov), in person, by mail, or online. The county real estate bill is paid to the McCracken County Sheriff (online, by phone, by mail, or in person). The City of Paducah bills and collects its own city tax, which also carries the Paducah Junior College levy and, for Paducah Independent addresses, the school tax. Value questions go to the McCracken County PVA at (270) 444-4712.
Key Takeaways
- Vehicle (car) tax: $1.2339 per $100 for 2026 outside Paducah and outside a fire district, unchanged from 2025. That is the rate book's county baseline of $1.2029 (55th lowest of Kentucky's 120 county baselines) plus the 3.1-cent Paducah Junior College levy, which every McCracken owner pays.
- The fire districts add 6.9 cents (West McCracken) to 8 cents (Concord). Inside Paducah the city adds 39 cents: $1.6609 in the Paducah Independent school district (about $332.18 on $20,000) and $1.6239 in the county school district.
- 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: $0.89 per $100 for 2025 outside Paducah and the fire districts ($0.95 to $0.9655 inside them). The rate book's county baseline of $0.876 is higher than 22 of the 120 county baselines. Paducah homes pay $1.161 (county schools) or $1.525 (Paducah Independent) across two bills.
- Sheriff schedule: 2% discount November 1-30, face amount in December, 5% penalty in January, 21% penalty February 1 - April 15. The county bill also carries a 911 fee (about $46.26 for most properties) that gets no discount.
- Homeowners 65 and older or totally disabled can deduct the $49,100 homestead exemption (2025-2026). Sales tax is 6% statewide; groceries are exempt.
McCracken County Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Vehicle Property (Car) Tax | $1.2339 per $100 (2026) | Outside Paducah, no fire district: state 45 + county-wide 22.39 + McCracken County schools 52.9 + Paducah Junior College 3.1 cents; fire districts +6.9 to +8; Paducah $1.6609 (Paducah Independent) or $1.6239 (county schools); J.D. Power average trade-in value on January 1 |
| Real Estate Tax | $0.89 per $100 (2025) | Outside Paducah, no fire district: state 10.6 + county-wide 25.2 + McCracken County schools 51.8 + Paducah Junior College 1.4 cents; fire districts +6 to +7.55; Paducah $1.161 or $1.525 across the Sheriff and city bills |
| 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 Kentucky Department of Revenue's 2026 MOTAX Rate Book gives McCracken County a county baseline of $1.2029 per $100: the 45-cent state rate, McCracken County's 22.39-cent county-wide rate (general 12.2, library 5, health 3, extension 1.29, and mental health 0.9 cents), and the 52.9-cent McCracken County school rate. The rates are the same as in 2025.
The rate book lists the Paducah Junior College levy as two special districts at 3.1 cents each, one for the county and one for the city, so it is not part of that baseline. In practice it reaches every owner: the McCracken County Fiscal Court levies its college tax on "all property in McCracken County outside the city limits of the City of Paducah", and the rate book lists a matching 3.1-cent city portion for vehicles inside Paducah (on real estate, the City of Paducah collects its portion on the city bill). So the lowest rate anyone in the county pays is $1.2339, outside Paducah and outside a fire district. The six fire districts and the City of Paducah then add their levies by address, and inside Paducah the Paducah Independent school rate (56.6 cents) replaces the county school rate where the address is in that district. The rate book notes that the City of Paducah is larger than the Paducah Independent school district.
| Location | Added Levies | Rate | Total |
|---|---|---|---|
| Outside Paducah, no fire district | Paducah Junior College (county) | +3.1 | $1.2339 |
| West McCracken Fire District | College (county) + fire | +3.1 + 6.9 | $1.3029 |
| Reidland-Farley Fire District | College (county) + fire | +3.1 + 7.1 | $1.3049 |
| Melber-New Hope Fire District | College (county) + fire | +3.1 + 7.3 | $1.3069 |
| Hendron Fire District | College (county) + fire | +3.1 + 7.55 | $1.3094 |
| Lone Oak Fire District | College (county) + fire | +3.1 + 7.6 | $1.3099 |
| Concord Fire District | College (county) + fire | +3.1 + 8 | $1.3139 |
| Paducah, McCracken County schools | City + college (city) | +39 + 3.1 | $1.6239 |
| Paducah, Paducah Independent schools | City + college (city); school 56.6 replaces 52.9 | +39 + 3.1 + 3.7 | $1.6609 |
Your notice shows the levies for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, McCracken County 073; the McCracken County PVA's vehicle rate table lists the same rates for 2026. College district area: McCracken Fiscal Court 2026 college support district resolution.
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 Paducah ($1.2339) | Lone Oak Fire District ($1.3099) | Paducah, Paducah Independent ($1.6609) |
|---|---|---|---|
| $10,000 | $123.39 | $130.99 | $166.09 |
| $20,000 | $246.78 | $261.98 | $332.18 |
| $30,000 | $370.17 | $392.97 | $498.27 |
| $40,000 | $493.56 | $523.96 | $664.36 |
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 and tick the Paducah Jr College district for your area (county outside Paducah, city inside) plus any fire district.
When and How to Pay
The McCracken County Clerk collects the tax with your registration renewal. Its office is at 301 South 6th Street in Paducah (mailing address P.O. Box 609, Paducah, KY 42002-0609; (270) 444-4700). The Clerk lists three ways to renew: in person, by mail, or online. Mail renewals carry a $2.00 postage and handling fee per renewal and must be paid in person instead if the registration is past due or there are delinquent taxes on other vehicles. Online renewal needs your license plate number and Kentucky title number, takes Visa or MasterCard with a processing fee plus the $2.00 fee, and is not available for leased vehicles or after an address change. Delinquent taxes on other vehicles in your name block the renewal of any vehicle. Plates are usually renewed in the owner's birth month. 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 McCracken 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 Kentucky Department of Revenue's 2025 Property Tax Rate Book gives McCracken County a county real estate baseline of $0.876 per $100: the 10.6-cent state residential rate, McCracken County's 25.2-cent county-wide rate (general fiscal court 10.7, library 5.5, extension 4.8, health 3, and mental health 1.2 cents), and the 51.8-cent McCracken County school rate. Add the 1.4-cent Paducah Junior College levy that applies everywhere outside Paducah and the total is $0.89, about $2,225.00 on a $250,000 assessment. That matches the 2025 total the McCracken County PVA posts for the area outside the fire districts.
The six fire districts add their own real estate rates, and inside Paducah the tax is split between two bills. The Sheriff's county bill carries the state and county-wide rates (35.8 cents), plus the county school rate for Paducah addresses in the McCracken County school district. The City of Paducah's bill carries the city rate (27.1 cents for 2025), the city's 1.4-cent Paducah Junior College levy, the E911 fee, and, for addresses in the Paducah Independent school district, the 88.2-cent school rate.
| Area | Added Levies (cents) | Total |
|---|---|---|
| Outside Paducah, no fire district | College 1.4 | $0.89 |
| Lone Oak Fire District | College 1.4 + fire 6 | $0.95 |
| West McCracken Fire District | College 1.4 + fire 6.9 | $0.959 |
| Reidland-Farley Fire District | College 1.4 + fire 7.1 | $0.961 |
| Melber-New Hope Fire District | College 1.4 + fire 7.3 | $0.963 |
| Concord Fire District | College 1.4 + fire 7.5 | $0.965 |
| Hendron Fire District | College 1.4 + fire 7.55 | $0.9655 |
| Paducah, McCracken County schools | City 27.1 + college 1.4 (city bill) | $1.161 |
| Paducah, Paducah Independent schools | City 27.1 + college 1.4 + school 88.2 (city bill), replacing the 51.8 county school rate | $1.525 |
Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, McCracken County 073; every total equals the 2025 district totals on the McCracken County PVA's tax-rate page. The rate book also notes a 911 fee inside the city limits.
Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check. The McCracken County PVA posts 2026 totals set by the taxing districts: $0.90 per $100 outside the fire districts and $0.96 to $1.00 inside them (Concord rises to 10 cents). The City of Paducah set its 2026-2027 city rate at 25.3 cents, and its October 14, 2026 notice says Paducah Independent addresses will get a separate second bill for the school tax because the school district had not finalized its real estate tax rate. Your 2026 bills show the rates that apply to your parcel.
Assessment, Bills, and Due Dates
The McCracken County PVA assesses property; its office is at 621 Washington Street in Paducah ((270) 444-4712), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.
The McCracken County Sheriff collects the county bill. The county states that real estate tax notices are mailed in late September or early October, are payable to the Sheriff from November 1, and become delinquent on January 1. The Sheriff posts this collection schedule: a 2% discount from November 1 to November 30, the face amount from December 1 to December 31, a 5% penalty in January, and a 21% penalty from February 1 to April 15. Bills unpaid by April 15 move to the County Clerk, where penalties and interest of 1% per month accrue. Since the 2024 bills, the county bill also carries a 911 fee set by the Fiscal Court (the Sheriff says most properties see about $46.26), and the 2% discount does not apply to it. The Sheriff takes payments by mail, online, by phone, or in person at 300 Clarence Gaines Street (weekdays 8:30 a.m. to 4:30 p.m.; (270) 444-4719), with fees for card and e-check payments.
The City of Paducah bills and collects its own property tax; the city says its bills are typically mailed in late October to early November, and owners also receive the Sheriff's separate county bill. City bills can be paid online, at City Hall, or by phone at (270) 444-8513.
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 McCracken County PVA.
Sales Tax
Rate and Composition
The sales tax rate in McCracken 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 Paducah and the rest of McCracken County 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 McCracken County Compares Across Kentucky
McCracken County's rate-book vehicle baseline of $1.2029 (without the county-wide college levy) is the 55th lowest of Kentucky's 120 county baselines, just below the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Among its five Kentucky neighbors only Ballard County ($1.209) is higher. Its 2025 real estate baseline of $0.876 is higher than 22 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), 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), and Barren County ($1.1859). 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. McCracken County ranks 55 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 McCracken County.
LiveKentucky Car Tax Calculator
Estimate your 2026 McCracken County vehicle tax with the Paducah Junior College levy, your fire district, and the Paducah city and school rates from the official rate book.
CalculatorNeighboring Kentucky Counties
McCracken County borders five Kentucky counties, and Massac and Pulaski counties, Illinois, across the Ohio River. The Kentucky neighbors' 2026 vehicle baselines from the same rate book:
- Ballard County - vehicle baseline $1.209 per $100 (2026)
- Carlisle County - vehicle baseline $1.1889 per $100 (2026)
- Graves County - vehicle baseline $1.145 per $100 (2026)
- Livingston County - vehicle baseline $1.0561 per $100 (2026)
- Marshall County - vehicle baseline $1.158 per $100 (2026)
For all 120 counties, see Kentucky Tax Rates by County.
Official Sources
-
Kentucky Department of Revenue - 2026 MOTAX Rate Book (McCracken County 073)
2026 and 2025 motor vehicle rates for the state, county, school, city, and special district levies.
revenue.ky.gov - 2026 MOTAX Rate Book (PDF) -
Kentucky Department of Revenue - 2025 Property Tax Rate Book (McCracken County 073)
2025 real estate rates for the county, school districts, cities, and districts.
revenue.ky.gov - 2025 Property Tax Rate Book (Excel) -
McCracken County Clerk - Motor Vehicle Renewal
Renewal options, the mail and online fees, the delinquent-tax rule, and the office address and phone.
mccrackencountyclerk.ky.gov - Motor Vehicle Renewal -
McCracken County Sheriff - Taxes; McCracken County - Tax Collection
The collection schedule (2% discount, face, 5% and 21% penalties), the 911 fee, payment options; bill mailing timing and the January 1 delinquency date.
McCracken County Sheriff - Taxes and mccrackencountyky.gov - Sheriff's Office and mccrackencountyky.gov - Tax Collection -
McCracken County Fiscal Court - 2026 College Support District Resolution
The college tax on "all property in McCracken County outside the city limits of the City of Paducah" (August 24, 2026 agenda).
mccrackencountyky.gov - August 24, 2026 Fiscal Court agenda (PDF) -
McCracken County PVA - Tax Rates and Vehicle Tax Rates; Kentucky Department of Revenue - PVA Directory 2022-2026
District real estate totals for 2025 and 2026, the 2026 vehicle rate table, and the PVA office address and phone.
mccrackenpva.gov - Tax Rates and mccrackenpva.gov - Vehicle Tax Rates and revenue.ky.gov - PVA Directory (PDF) -
City of Paducah - Property Tax; FY2026 Property Tax Notice
The separate city bill and what it carries, the 2026-2027 city rate, the second school bill notice, payment options; the 2025 city, college, and school rates.
paducahky.gov - Property Tax and paducahky.gov - FY2026 Property Tax Notice (PDF) -
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; the default real property 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 McCracken County Clerk, Sheriff, PVA, or the City of Paducah before making financial decisions. Data last verified: October 2026.
Frequently Asked Questions
What is the car tax rate in McCracken County, Kentucky?
For 2026 a vehicle owner outside Paducah and outside a fire district pays $1.2339 per $100 of assessed value: the 45-cent state rate, McCracken County's 22.39-cent county-wide rate, the 52.9-cent McCracken County school rate, and the 3.1-cent Paducah Junior College levy, which applies throughout the county. The fire districts add 6.9 to 8 cents. Inside Paducah the city levy brings it to $1.6609 in the Paducah Independent school district and $1.6239 in the county school district. Without the college levy, the rate book's county baseline of $1.2029 is the 55th lowest of Kentucky's 120 counties.
How much is the car tax on a $20,000 vehicle in McCracken County?
At $1.2339 per $100, a vehicle assessed at $20,000 owes about $246.78 a year outside Paducah and outside a fire district, and about $261.98 in the Lone Oak Fire District ($1.3099). Inside Paducah it is about $332.18 in the Paducah Independent school district ($1.6609).
When is the McCracken County vehicle tax due?
Vehicle property tax is paid to the McCracken County Clerk when you renew your registration, usually in your birth month, and delinquent taxes on other vehicles in your name block the renewal. 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 McCracken County property tax rate?
For 2025 the real estate rate outside Paducah and outside a fire district is $0.89 per $100 of assessed value: the 10.6-cent state residential rate, McCracken County's 25.2-cent county-wide rate, the 51.8-cent McCracken County school rate, and the 1.4-cent Paducah Junior College levy. The fire districts bring it to $0.95 to $0.9655. A Paducah home pays $1.161 in the county school district or $1.525 in the Paducah Independent school district, split between the Sheriff's bill and the city bill.
When are McCracken County property tax bills due?
The county says notices are mailed in late September or early October and are payable to the Sheriff from November 1. The Sheriff's schedule is a 2% discount from November 1 to November 30, the face amount in December, a 5% penalty in January, and a 21% penalty from February 1 to April 15, after which unpaid bills move to the County Clerk. The 911 fee on the bill gets no discount. Paducah owners also get a separate City of Paducah bill, typically mailed in late October to early November.
Is there a local sales tax in Paducah or McCracken County?
No. Kentucky's sales tax is 6% statewide, and there are no local sales and use taxes in Kentucky, so purchases in Paducah and the rest of McCracken 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. McCracken County is highlighted - select any other county to compare its vehicle and real estate baselines.
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Written by Munib Ur Rehman