Montgomery County Tax Rates

Montgomery County Tax Rates - At a Glance

Montgomery County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.3582 per $100 outside Mount Sterling; $1.5022 in Mount Sterling (2026)	Baseline $1.2582: state 45 + county-wide 33.92 + Montgomery County schools 46.9 cents, plus the fire district outside Mount Sterling or the city levy inside it; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.088 per $100 outside Mount Sterling; $1.199 in Mount Sterling (2025)	Baseline $0.988: state 10.6 + county-wide 35.7 + Montgomery County schools 52.5 cents, plus the fire district or the city rate
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 Montgomery County baseline is $1.2582 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, Montgomery County's 33.92-cent county-wide rate (general 12.6, ambulance 10, health 6, library 3, and extension 2.32 cents), and the 46.9-cent Montgomery County school rate. Every rate is the same as in 2025.

One more levy applies at every address. The state's rate book notes that the Fire Protection District "is county wide except City of Mount Sterling"; it levies 10 cents on vehicles. Mount Sterling levies 24.4 cents instead. Camargo and Jeffersonville appear in the rate book at 0 cents (the rate book notes they tax bank deposits only), so a vehicle there pays the fire district rate. There is no independent school district in the county.

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

Location	Added to the $1.2582 Baseline	Total	Tax on $20,000
Outside Mount Sterling (Fire Protection District), including Camargo and Jeffersonville	+10	$1.3582	$271.64
Mount Sterling (city levy)	+24.4	$1.5022	$300.44

The baseline is the figure used to rank all 120 counties; by the rate book's note, every Montgomery County address adds either the fire district or the Mount Sterling levy. Your notice shows the levies for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Montgomery County 087; fire district note 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 Montgomery County Vehicle Tax

Assessed Value	Outside Mount Sterling ($1.3582)	Mount Sterling ($1.5022)
$10,000.00	$135.82	$150.22
$20,000.00	$271.64	$300.44
$30,000.00	$407.46	$450.66
$40,000.00	$543.28	$600.88

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 Montgomery County Clerk, Chris Cockrell, collects the tax with your registration renewal ((859) 498-8700). The Clerk's office is at 1 Court Street, Suite 2, in Mt. Sterling (Monday 8:00 to 5:00, Tuesday through Friday 8:15 to 4:00). You can renew online if you own the vehicle, your address is on file, you have proof of insurance, your registration is current, you have no unpaid taxes, and you do not have special or personalized plates; the Clerk lists a $5 fee for online renewals. By mail or in person, bring your certificate of registration, original proof of insurance (copies are not accepted), and payment; mail goes to P.O. Box 1406, Mt. Sterling, KY 40353, with an additional $2 fee, and decals arrive in about 7 business days. 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 Montgomery 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 Montgomery County is $0.988 per $100 of assessed value: the 10.6-cent state residential rate, Montgomery County's 35.7-cent county-wide rate (ambulance 10, library 7.9, general fiscal court 6.3, health 6, and extension 5.5 cents), and the 52.5-cent Montgomery County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline is the 59th lowest of Kentucky's 120 county baselines, just below the statewide median of $0.992.

As with vehicles, every address adds one more levy. Outside Mount Sterling the 10-cent fire district brings the total to $1.088, about $2,720.00 on a $250,000 assessment. A Mount Sterling home adds the 21.1-cent city rate instead, for $1.199 (about $2,997.50).

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

Levy	Type	Rate	Total
Fire Protection District	Special district (county-wide except Mount Sterling)	+10	$1.088
Mount Sterling	City	+21.1	$1.199
Camargo, Jeffersonville	City (bank deposits only)	0	$1.088 (with the fire district)

The state's rate book also lists a timberland fire protection charge of 3.0 cents per acre. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Montgomery County 087.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Montgomery County real estate stack is not shown here. Mount Sterling says its 2026 rate was set by Ordinance 2026-11 on September 15, 2026; your 2026 bills show the rates that apply to your parcel.

Assessment, Bills, and Due Dates

The Montgomery County PVA, Steven Q. Tuttle, assesses property; the office is in the Courthouse Annex, Suite E, 44 W. Main Street in Mt. Sterling ((859) 498-8710), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Montgomery County Sheriff collects the county bill ((859) 498-8704). We did not find this year's county collection dates on an official 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.

Mount Sterling bills its city property tax separately. The city says its 2026 city tax bills were mailed on October 26, 2026, are due and payable beginning November 1, 2026, get a 3% discount if paid before November 30, 2026, and are due by December 31, 2026, after which late fees and penalties may apply. Pay at City Hall, 33 North Maysville Street (Monday through Friday, 9 a.m. to 3 p.m.), by mail, in the drop box, or online (a 2.5% card fee applies).

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 Montgomery County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Montgomery 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 Mount Sterling adds 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 Montgomery County Compares Across Kentucky

Montgomery County's 2026 vehicle baseline of $1.2582 is the 80th lowest of Kentucky's 120 county baselines, above the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its neighbors with pages on this site leave out their own fire and city levies too, so compare like with like: Clark County ($1.2005) and Bourbon County ($1.247). Its 2025 real estate baseline of $0.988 is the 59th 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), and Whitley County ($1.1729). See all 120 counties on the Kentucky county tax map.