Pulaski County Tax Rates
In Pulaski County, Kentucky, the 2026 motor vehicle property tax baseline is $1.0972 per $100 of assessed value (state 45 + county-wide 14.42 + Pulaski County schools 50.3 cents), about $219.44 a year on a $20,000 vehicle outside the cities. In Somerset, with the city levy and Somerset Independent schools, it is $1.2902 (about $258.04). The 2025 baseline real estate rate is $0.738 per $100, the third lowest of Kentucky's 120 counties. 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 Pulaski County Clerk (online, or in person at 100 North Main Street in Somerset and two branch offices). The county real estate bill is paid to the Pulaski County Sheriff ((606) 678-5145). Somerset city and Somerset Independent school taxes are collected by the Somerset City Clerk, and value questions go to the Pulaski County PVA at (606) 679-1812.
Key Takeaways
- Vehicle (car) tax baseline: $1.0972 per $100 for 2026, unchanged from 2025 and well below the statewide median of $1.2138. It is the 8th lowest of Kentucky's 120 county baselines.
- Pulaski County has three school districts. The Somerset Independent (56.8 cents) and Science Hill Independent (53.2 cents) rates replace the 50.3-cent county school rate where they apply.
- Five cities add a vehicle levy: Somerset 12.8 cents (down from 13 in 2025), Burnside 19.2, Eubank 20, Ferguson 15.8, and Science Hill 30. A Somerset address in the Somerset Independent district totals $1.2902.
- 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 baseline: $0.738 per $100 for 2025, the third lowest of the 120 county baselines. Homeowners 65 and older or totally disabled can deduct the $49,100 homestead exemption (2025-2026). Sales tax is 6% statewide.
Pulaski County Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Vehicle Property (Car) Tax | $1.0972 per $100 (2026) | Baseline: state 45 + county-wide 14.42 + Pulaski County schools 50.3 cents, outside the cities; Somerset $1.2902 with Somerset Independent schools; J.D. Power average trade-in value on January 1 |
| Real Estate Tax | $0.738 per $100 (2025) | Baseline: state 10.6 + county-wide 14.4 + Pulaski County schools 48.8 cents; independent school districts and cities change the total 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 Pulaski County baseline is $1.0972 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, Pulaski County's 14.42-cent county-wide rate (general 7.8, health 3, library 2.42, and extension 1.2 cents), and the 50.3-cent Pulaski County school rate. Every county and school rate is the same as in 2025, and Pulaski County has no special taxing district with a vehicle levy.
Your school district and city change the total. Pulaski County has two independent school districts, Somerset Independent (56.8 cents) and Science Hill Independent (53.2 cents); where you live in one of them, its rate replaces the 50.3-cent county school rate rather than adding to it. Five cities add their own vehicle levy; Somerset lowered its rate from 13 to 12.8 cents for 2026.
| City | City Levy | Total With State, County-Wide, and County School | Tax on $20,000 |
|---|---|---|---|
| Somerset | +12.8 (13 in 2025) | $1.2252 | $245.04 |
| Burnside | +19.2 | $1.2892 | $257.84 |
| Eubank | +20 | $1.2972 | $259.44 |
| Ferguson | +15.8 | $1.2552 | $251.04 |
| Science Hill | +30 | $1.3972 | $279.44 |
Totals use the 50.3-cent Pulaski County school rate. A Somerset address in the Somerset Independent district totals $1.2902 ($258.04 on $20,000); a Science Hill address in the Science Hill Independent district totals $1.4262. Your notice shows the districts for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Pulaski County 100.
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 the Cities ($1.0972) | Somerset, County Schools ($1.2252) | Somerset, Somerset Independent ($1.2902) |
|---|---|---|---|
| $10,000.00 | $109.72 | $122.52 | $129.02 |
| $20,000.00 | $219.44 | $245.04 | $258.04 |
| $30,000.00 | $329.16 | $367.56 | $387.06 |
| $40,000.00 | $438.88 | $490.08 | $516.08 |
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 Pulaski County Clerk collects the tax with your registration renewal. The main office is in the courthouse at 100 North Main Street in Somerset ((606) 679-2042), with two branch offices: the MVL Branch at 124 North Main Street and the Grand Central Branch at 2821 South Highway 27. The Clerk's website links the state's online renewal service, and Kentucky plates are 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 Pulaski 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 Pulaski County is $0.738 per $100 of assessed value: the 10.6-cent state residential rate, Pulaski County's 14.4-cent county-wide rate (library 5.6, general fiscal court 4.3, health 3, and extension 1.5 cents), and the 48.8-cent Pulaski County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That is about $1,845.00 on a $250,000 assessment outside the cities, and the third lowest baseline in Kentucky, after McCreary and Christian counties.
The independent school districts matter more for real estate than for vehicles. Somerset Independent levies 75.9 cents on real estate and Science Hill Independent 56.4 cents, in place of the 48.8-cent county school rate. A Somerset home in the Somerset Independent district totals $1.137 (about $2,842.50 on $250,000) with the 12.8-cent city rate; a Somerset home in the county school district totals $0.866.
| Levy | Type | Rate | Total |
|---|---|---|---|
| Somerset Independent | School district (replaces county school 48.8) | 75.9 | $1.009 outside a city; $1.137 with Somerset |
| Science Hill Independent | School district (replaces county school 48.8) | 56.4 | $0.814 outside a city; $1.039 with Science Hill |
| Somerset | City | +12.8 | $0.866 with county schools |
| Burnside | City | +19.2 | $0.93 with county schools |
| Eubank | City | +20 | $0.938 with county schools |
| Ferguson | City | +15.8 | $0.896 with county schools |
| Science Hill | City | +22.5 | $0.963 with county schools |
The state's rate book also lists a timberland fire protection charge of 2.0 cents per acre. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Pulaski County 100.
Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Pulaski 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 Pulaski County PVA, Karen H. Strand, assesses property; the office is at 100 N. Main Street, Suite 201, in Somerset ((606) 679-1812), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.
The Pulaski County Sheriff collects the county bill; the office is at 100 North Main Street in Somerset ((606) 678-5145). The Sheriff's website offers an online bill lookup but does not post the discount and penalty dates, 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.
In Somerset, the City Clerk's office "serves as the city's tax collection agency" and collects city and school taxes, so a Somerset property owner can receive a separate city bill that includes the Somerset Independent school levy. The city's online platform searches bills by name, bill number, map number, or address (City Hall, 306 E. Mt. Vernon Street, (606) 679-6366). We could not find Somerset's 2026 discount and penalty dates on an official page. For Burnside, Eubank, Ferguson, and Science Hill, 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 Pulaski County PVA.
Sales Tax
Rate and Composition
The sales tax rate in Pulaski 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 Somerset, Burnside, Eubank, Ferguson, and Science Hill 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 Pulaski County Compares Across Kentucky
Pulaski County's 2026 vehicle baseline of $1.0972 is the 8th 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, a Pulaski neighbor). Among its seven Kentucky neighbors only Laurel ($1.0828) is lower. Its 2025 real estate baseline of $0.738 is the third lowest of the 120 county baselines, 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), McCracken County ($1.2029), Barren County ($1.1859), Christian County ($1.176), Anderson County ($1.173), and Laurel County ($1.0828). 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. Pulaski County ranks 8 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 Pulaski County.
LiveKentucky Car Tax Calculator
Estimate your 2026 Pulaski County vehicle tax with your school district and city rate added from the official rate book.
CalculatorNeighboring Kentucky Counties
Pulaski County borders seven Kentucky counties. Their 2026 vehicle baselines from the same rate book:
- Laurel County - vehicle baseline $1.0828 per $100 (2026)
- Casey County - vehicle baseline $1.4536 per $100 (2026)
- Lincoln County - vehicle baseline $1.263 per $100 (2026)
- McCreary County - vehicle baseline $1.2368 per $100 (2026)
- Rockcastle County - vehicle baseline $1.127 per $100 (2026)
- Russell County - vehicle baseline $1.3416 per $100 (2026)
- Wayne County - vehicle baseline $1.1764 per $100 (2026)
For all 120 counties, see Kentucky Tax Rates by County.
Official Sources
-
Kentucky Department of Revenue - 2026 MOTAX Rate Book (Pulaski County 100)
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 (Pulaski County 100)
2025 real estate rates for the county, school districts, cities, and districts.
revenue.ky.gov - 2025 Property Tax Rate Book (Excel) -
Pulaski County Clerk - Home; Vehicles
Main office and branch addresses, phone, hours, and the link to online renewal.
pulaski.kycountyclerk.us - County Clerk and pulaski.kycountyclerk.us - Vehicles -
Pulaski County Sheriff - Tax Bills
Sheriff's office address and phone, and the online tax bill lookup.
pulaskisheriff.com - Tax Bills -
City of Somerset - City Clerk
The City Clerk is the city's tax collection agency and collects city and school taxes; online bill search.
cityofsomerset.com - City Clerk -
Kentucky Department of Revenue - PVA Directory 2022-2026 (Pulaski County)
Pulaski County PVA, Clerk, and Sheriff office phones; PVA office address.
revenue.ky.gov - PVA Directory (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 Pulaski County Clerk, Sheriff, PVA, or your city hall before making financial decisions. Data last verified: October 2026.
Frequently Asked Questions
What is the car tax rate in Pulaski County, Kentucky?
For 2026 the baseline motor vehicle property tax rate in Pulaski County is $1.0972 per $100 of assessed value: the 45-cent state rate, Pulaski County's 14.42-cent county-wide rate, and the 50.3-cent Pulaski County school rate. It applies outside the cities, in the county school district. The Somerset Independent (56.8 cents) and Science Hill Independent (53.2 cents) school rates replace the county school rate where they apply, and five cities add a levy: a Somerset address in the Somerset Independent district totals $1.2902 ($1.2252 in the county school district). The baseline is the 8th lowest of Kentucky's 120 counties.
How much is the car tax on a $20,000 vehicle in Pulaski County?
At the 2026 baseline of $1.0972 per $100, a vehicle assessed at $20,000 owes about $219.44 a year outside the cities. In Somerset it is about $258.04 with Somerset Independent schools ($1.2902) or $245.04 with Pulaski County schools ($1.2252).
When is the Pulaski County vehicle tax due?
Vehicle property tax is paid to the Pulaski County Clerk when you renew your registration, usually in your birth month. 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 Pulaski County property tax rate?
The 2025 baseline real estate rate is $0.738 per $100 of assessed value: the 10.6-cent state residential rate, Pulaski County's 14.4-cent county-wide rate, and the 48.8-cent Pulaski County school rate. It is the third lowest of Kentucky's 120 county baselines, below the state median of $0.992. A Somerset home in the Somerset Independent school district (75.9 cents) with the 12.8-cent city rate totals $1.137.
When are Pulaski County property tax bills due?
The Pulaski County Sheriff collects the county property tax bill ((606) 678-5145). The Sheriff's website offers a bill lookup but does not post its discount and penalty dates, so use the dates printed on your bill. Kentucky's default schedule (KRS 134.015) is a 2% discount by November 1, the face amount through December 31, a 5% penalty in January, and 10% after January 31. The City of Somerset's City Clerk collects city and Somerset Independent school taxes on its own bill.
Is there a local sales tax in Somerset or Pulaski County?
No. Kentucky's sales tax is 6% statewide, and there are no local sales and use taxes in Kentucky, so purchases in Somerset, Burnside, and the rest of Pulaski 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. Pulaski County is highlighted - select any other county to compare its vehicle and real estate baselines.
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Written by Munib Ur Rehman