Nelson County (Bardstown) Tax Rates

Nelson County Tax Rates - At a Glance

Nelson County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.1835 per $100 (2026)	Baseline: state 45 + county-wide 18.55 + Nelson County schools 54.8 cents; the Bardstown Independent district (53.1) and four cities change it by address; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.9612 per $100 (2025)	Baseline: state 10.6 + county-wide 18.52 + Nelson County schools 67 cents; Bardstown Independent schools (83.3), 4 cities, and a fire district 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, a Nelson County owner who lives outside the cities and in the Nelson County school district pays $1.1835 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, Nelson County's 18.55-cent county-wide rate (general 16.1, library 1.45, and extension 1 cent), and the 54.8-cent Nelson County school rate. Every Nelson County rate is the same as in 2025.

Nelson County has two school districts. Addresses in the Bardstown Independent school district pay its 53.1-cent vehicle rate in place of the county school rate, a baseline of $1.1665. City levies add on top: Bardstown 24 cents, Bloomfield 27.5, Fairfield 15, and New Haven 25. The Northeast Nelson Fire District levies nothing on vehicles. Part of Bardstown is in each school district, so a Bardstown address pays $1.4065 or $1.4235 depending on its district.

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

Levy	Type	Rate	Total With Baseline
Bardstown Independent schools (replaces the 54.8-cent county school rate)	School district	53.1 cents	$1.1665
City of Bardstown, Bardstown Independent schools	City + school	+24.0 cents	$1.4065
City of Bardstown, Nelson County schools	City	+24.0 cents	$1.4235
City of Bloomfield	City	+27.5 cents	$1.4585
City of New Haven	City	+25.0 cents	$1.4335
City of Fairfield	City	+15.0 cents	$1.3335
Northeast Nelson Fire District	Fire district	+0.0 cents	$1.1835

Totals add the levy to the $1.1835 baseline (Nelson County schools) unless the row says Bardstown Independent schools. Your notice shows the levies for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Nelson County 090.

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 Nelson County Vehicle Tax

Assessed Value	At the $1.1835 Baseline	In Bardstown, Bardstown Independent ($1.4065)
$10,000	$118.35	$140.65
$20,000	$236.70	$281.30
$30,000	$355.05	$421.95
$40,000	$473.40	$562.60

Property tax only. 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 Nelson County Clerk collects the tax with your registration renewal. Its office is at 113 E. Stephen Foster Avenue in Bardstown ((502) 348-1820). You can renew by mail, sending your current proof of insurance, current registration, tax bill, and payment (personal check, money order, or certified check), or in person with the same documents. Any vehicle with delinquent taxes must be renewed in person. 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 Nelson 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 Nelson County is $0.9612 per $100 of assessed value: the 10.6-cent state residential rate, Nelson County's 18.52-cent county-wide rate (general fiscal court 11.8, library 5.2, extension 1, and soil conservation 0.52 cents), and the 67-cent Nelson County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies in the county school district outside any city and fire district.

In the Bardstown Independent school district the 2025 school rate was 83.3 cents, a $1.1242 baseline. Example: a Bardstown home in that district paid 10.6 + 18.52 + 83.3 + 16.1 = $1.2852 per $100 for 2025, or about $3,213.00 on a $250,000 assessment, compared with about $2,403.00 at the county baseline. A Bardstown home in the county school district paid $1.1222.

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

Levy	Type	Rate
Bardstown Independent schools (replaces the 67-cent county school rate)	School district	83.3
Fairfield	City	+7.4
Bardstown	City	+16.1
New Haven	City	+19.9
Bloomfield	City	+27.4
Northeast Nelson Fire District	Fire district	+10.0

City and district rates add to the baseline where they apply. The rate book also lists per-parcel fees: a $60 Bardstown/Nelson County fire fee per improved parcel, a $50 Boston fire fee per improved parcel, a $30 Rolling Fork and a $40 New Hope fire fee per tax bill, a $24 911/dispatch fee per living or commercial unit, and 2 cents per acre for timberland fire protection. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Nelson County 090.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the full 2026 Nelson County real estate stack is not shown here. Bardstown Independent Schools reports that its board approved a 2026 rate of 79.10 cents for real property on September 29, 2026, and that its motor vehicle rate stays at 53.1 cents. Your 2026 bill shows the rates that apply to your parcel.

Assessment, Bills, and Due Dates

Real and personal property in Nelson County is assessed on January 1 each year, and the January 1 owner is responsible for the tax. The Nelson County PVA sets values; the Sheriff does not assess property and refers value questions to the PVA at (502) 348-1810. Homestead and disability exemptions require an application filed with the PVA.

The Nelson County Sheriff collects the county bill. Its posted schedule is a 2% discount if paid by November 1, the face amount from November 2 to December 31, a 5% penalty from January 1 to January 31, and a 21% penalty from February 1 to April 15. The schedule does not print a year, so the dates on your bill control; the County Clerk's site describes the same schedule and says bills are usually mailed around October. Payments must match the bill exactly. Bills not paid to the Sheriff by April 15 are handled by the Nelson County Clerk.

The Sheriff states that it collects only the county bill. By its list of bills by district, addresses in Bardstown, New Haven, and Fairfield also get a separate city bill, and addresses in the Bardstown Independent district a separate school bill, which the district collects at its own tax office (308 N. Fifth Street, Bardstown). The Sheriff's office is at 210 Nelson County Plaza, Bardstown ((502) 348-1840).

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 Nelson County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Nelson 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 Bardstown and the other cities 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 Nelson County Compares Across Kentucky

Nelson County's 2026 vehicle baseline of $1.1835 ranks 43rd of Kentucky's 120 county baselines from lowest, below 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 $0.9612 is higher than 53 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), and Woodford County ($1.1123). See all 120 counties on the Kentucky county tax map.