Pike County Tax Rates

Pike County Tax Rates - At a Glance

Pike County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.2379 per $100 (2026)	Baseline: state 45 + county-wide 23.49 + Pike County schools 55.3 cents, outside the cities; Pikeville $1.3839; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.319 per $100 (2025)	Baseline: state 10.6 + county-wide 38.5 + Pike County schools 82.8 cents; city and school district rates 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. The 2026 Pike County baseline is $1.2379 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, Pike County's 23.49-cent county-wide rate (general 14, health 6, library 2.39, and extension 1.1 cents), and the 55.3-cent Pike County school rate. The county and school rates are the same as in 2025; Pikeville's city levy fell from 14.8 to 14.6 cents.

Pike County has one independent school district, Pikeville Independent, whose 79.3-cent rate replaces the county school rate where it applies (24 cents more). Three cities are listed in the rate book; Pikeville and Elkhorn City add a levy and Coal Run Village levies 0 cents.

Pike County City Vehicle Levies (2026, cents per $100)

City	City Levy	Total With State, County-Wide, and County School	Tax on $20,000
Pikeville	+14.6	$1.3839	$276.78
Elkhorn City	+20	$1.4379	$287.58
Coal Run Village	0	$1.2379	$247.58

Totals use the Pike County school rate. Where Pikeville Independent applies, add 24 cents (for example $1.6239, about $324.78 on $20,000, for a Pikeville address in that district). Your notice shows the city and school district for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Pike County 098.

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 Pike County Vehicle Tax

Assessed Value	Outside the Cities ($1.2379)	Pikeville ($1.3839)
$10,000.00	$123.79	$138.39
$20,000.00	$247.58	$276.78
$30,000.00	$371.37	$415.17
$40,000.00	$495.16	$553.56

Property tax only. Pikeville totals use the county school rate. 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 Pike County Clerk, Darrell Pugh, licenses vehicles ((606) 432-6211). The main office is in Pikeville (Monday to Thursday 8:30 a.m. to 4:30 p.m., Friday 8:30 a.m. to 5:30 p.m.), with part-week branch offices in Belfry, Phelps, and Elkhorn City. The Clerk explains that most plates expire in the owner's birth month and that the state mails a renewal notice listing the property tax and license fees due; bring your registration, proof of insurance, and payment. 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 Pike 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 Pike County is $1.319 per $100 of assessed value: the 10.6-cent state residential rate, Pike County's 38.5-cent county-wide rate (general fiscal court 18, library 9.9, health 6, extension 3.8, and soil conservation 0.8 cents), and the 82.8-cent Pike County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $3,297.50 on a $250,000 assessment outside the cities, higher than 109 of Kentucky's 120 county baselines.

A Pikeville home in the county school district totals $1.465. The Pikeville Independent school rate of 74.7 cents is lower than the county school rate and replaces it where it applies, so a Pikeville address in that district totals $1.384 (about $3,460.00 on $250,000).

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

Levy	Type	Rate	Total
Pikeville	City	+14.6	$1.465 with county schools
Elkhorn City	City (see note)	+20	$1.519
Coal Run Village	City	0	$1.319
Pikeville Independent	School district (replaces county school 82.8)	74.7	$1.238 outside a city; $1.384 in Pikeville

The state's rate book notes that it "did not receive 2021 rate form for City of Elkhorn City" and used the prior year's rate, so the Elkhorn City figure may be out of date. The rate book also lists a timberland fire protection charge of 2 cents per acre. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Pike County 098.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Pike 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 Pike County PVA, Kevin D. Auton, assesses property; the office is at 146 Main Street, Suite 303, in Pikeville ((606) 432-6201), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Pike County Sheriff collects the county bill ((606) 432-6260; Tax Division (606) 432-6212, per the PVA directory). We did not find a Sheriff's web page with the current discount and penalty dates, so use the dates printed on your bill or call the Tax Division.

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.

The City of Pikeville's Tax Department, on the first floor of City Hall, handles city taxes and licensing ((606) 437-5102). For Pikeville and Elkhorn City bill dates, check with your city hall.

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 Pike County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Pike 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 Pikeville, Elkhorn City, and Coal Run Village 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 Pike County Compares Across Kentucky

Pike County's 2026 vehicle baseline of $1.2379 ranks 72 of Kentucky's 120 county baselines (1 = lowest), above the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.4536 (Casey County). It is lower than Floyd County ($1.2903) and Letcher County ($1.2462) and higher than Knott County ($1.14) and Martin County ($0.925), its Kentucky neighbors. Its 2025 real estate baseline of $1.319 is higher than 109 of the 120 county baselines; the statewide median is $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), and Campbell County ($1.171), or see all 120 on the Kentucky car tax rates by county table.

Across the state line, Pike County borders Buchanan County, Dickenson County, and Wise County in Virginia, whose vehicle rates are $1.95 (2026), $1.85 (the tax year 2025 Virginia Department of Taxation survey rate; 2026 not yet confirmed), and $1.79 (2026) per $100. Virginia counties value vehicles differently and apply PPTRA relief on the first $20,000, so those rates are not directly comparable with Kentucky's baseline.