Shelby County (Shelbyville) Tax Rates
In Shelby County, Kentucky, the 2026 motor vehicle property tax baseline is $1.1625 per $100 of assessed value (state 45 + county-wide 24.75 + Shelby County schools 46.5 cents), so a $20,000 vehicle owes about $232.50 a year outside the cities and fire districts. Inside Shelbyville the rate is $1.4235 (about $284.70). The 2025 baseline real estate rate is $1.0235 per $100, before city and fire district levies. 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 Shelby County Clerk (shelbycountyclerk.ky.gov), online, by mail, or at its Shelbyville office. Real estate tax for the state, county, schools, and districts is paid to the Shelby County Sheriff (sckyso.com), which links a current tax bill lookup. Value questions go to the Shelby County PVA.
Key Takeaways
- Vehicle (car) tax baseline: $1.1625 per $100 for 2026, unchanged from 2025 and below the statewide median of $1.2138. It ranks 27th of Kentucky's 120 county baselines from lowest. A $20,000 vehicle owes about $232.50 a year.
- Shelbyville adds 26.1 cents ($1.4235, about $284.70 on $20,000) and Pleasureville 17.1 cents. Seven fire districts add 10 cents and the Mt. Eden Fire District 7.5 cents; Simpsonville has no vehicle levy.
- 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: $1.0235 per $100 for 2025, higher than 67 of the 120 county baselines and above the statewide median of $0.992.
- The Sheriff's posted schedule: 2% discount October 1 to November 1, face amount through December 31, then 5% and 21% penalties. The dates on your bill control.
- Homeowners 65 and older or totally disabled can deduct the $49,100 homestead exemption (2025-2026). Sales tax is 6% statewide; groceries are exempt.
Shelby County Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Vehicle Property (Car) Tax | $1.1625 per $100 (2026) | Baseline: state 45 + county-wide 24.75 + Shelby County schools 46.5 cents; Shelbyville, Pleasureville, and eight fire districts add by address; J.D. Power average trade-in value on January 1 |
| Real Estate Tax | $1.0235 per $100 (2025) | Baseline: state 10.6 + county-wide 20.35 + Shelby County schools 71.4 cents; 3 cities, 8 fire districts, and a watershed district add 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 Shelby County owner who lives outside Shelbyville and Pleasureville and outside any fire district pays $1.1625 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, Shelby County's 24.75-cent county-wide rate (general 16, library 3.5, health 3.25, and extension 2 cents), and the 46.5-cent Shelby County school rate. Every Shelby County rate is the same as in 2025.
Cities and fire districts add on top. Shelbyville levies 26.1 cents and Pleasureville 17.1 cents on vehicles; Simpsonville levies nothing on vehicles. The Bagdad, Ballardsville, Pewee Valley, Shelby County Sub, Simpsonville, South Oldham, and Waddy fire districts each levy 10 cents, and the Mt. Eden Fire District 7.5 cents. Shelby County has one school district for the whole county, and the Plum Creek Watershed district levies nothing on vehicles.
| Levy | Type | Rate | Total With Baseline |
|---|---|---|---|
| City of Shelbyville | City | +26.1 cents | $1.4235 |
| City of Pleasureville | City | +17.1 cents | $1.3335 |
| Bagdad Fire District | Fire district | +10.0 cents | $1.2625 |
| Ballardsville Fire District | Fire district | +10.0 cents | $1.2625 |
| Pewee Valley Fire District | Fire district | +10.0 cents | $1.2625 |
| Shelby County Sub Fire District | Fire district | +10.0 cents | $1.2625 |
| Simpsonville Fire District | Fire district | +10.0 cents | $1.2625 |
| South Oldham Fire District | Fire district | +10.0 cents | $1.2625 |
| Waddy Fire District | Fire district | +10.0 cents | $1.2625 |
| Mt. Eden Fire District | Fire district | +7.5 cents | $1.2375 |
Each total adds one levy to the $1.1625 baseline. An address inside a city that is also in a fire district pays both levies; your notice shows the levies for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Shelby County 106.
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 | At the $1.1625 Baseline | In Shelbyville ($1.4235) |
|---|---|---|
| $10,000 | $116.25 | $142.35 |
| $20,000 | $232.50 | $284.70 |
| $30,000 | $348.75 | $427.05 |
| $40,000 | $465.00 | $569.40 |
Property tax only. The plate registration fee is billed separately with your renewal and is not included. For your exact address, pick your city and fire district in the Kentucky car tax calculator.
When and How to Pay
The Shelby County Clerk collects the tax with your registration renewal. Its office is at 501 Washington Street in Shelbyville ((502) 633-4410; Monday to Friday 8:30 a.m. to 4:30 p.m.). You can renew online through the Kentucky Motor Vehicle Licensing System, by mail, or in person; the Clerk accepts certified checks, cashier's checks, money orders, and personal checks from county residents. Plates are usually renewed in the owner's birth month, and the Kentucky Department of Revenue mails a notice in the month before. 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 Shelby 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 Shelby County is $1.0235 per $100 of assessed value: the 10.6-cent state residential rate, Shelby County's 20.35-cent county-wide rate (general fiscal court 9.1, health 3.25, library 2.8, landfill 2.4, extension 1.8, and soil conservation 1 cent), and the 71.4-cent Shelby County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies outside any city and special district.
City and district levies add to it. Example: a Shelbyville home paid 10.6 + 20.35 + 71.4 + 24.7 = $1.2705 per $100 for 2025 before any district levy at that address, or about $3,176.25 on a $250,000 assessment, compared with about $2,558.75 at the baseline.
| Levy | Type | Rate |
|---|---|---|
| Simpsonville | City | +8.9 |
| Pleasureville | City | +14.9 |
| Shelbyville | City | +24.7 |
| Bagdad, Ballardsville, Pewee Valley, Shelby County Sub, Simpsonville, South Oldham, and Waddy fire districts | Fire district | +10.0 each |
| Mt. Eden Fire District | Fire district | +7.5 |
| Plum Creek Watershed | Special district | +1.5 |
Each rate adds to the $1.0235 baseline where it applies. Shelby County has no independent school district. The rate book notes that the Long Run Fire District merged with the Simpsonville Fire District in 2019 and the US 60 East Fire District merged with the Waddy Fire District in 2021. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Shelby County 106.
Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Shelby 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 Shelby County PVA assesses all real and personal property in the county at 100% fair cash value as of January 1; it does not set tax rates or collect payments. Homestead and disability exemptions require an application filed with the PVA. The Shelby County Sheriff collects property taxes.
The Sheriff's posted schedule is a 2% discount from October 1 to November 1, the face amount from November 2 to December 31, a 5% penalty from January 1 to January 31, and a 21% penalty after January 31. The schedule does not print a year, so the dates on your bill control. The Sheriff accepts postmarks, requires each bill to be paid in full (no partial payments), and accepts cash, checks, and credit cards for tax bills. Shelby County reminds owners that bills stay in the name of the January 1 owner and that after April 15 penalties are added and interest continues to accrue.
The Sheriff's office is on the second floor of the old courthouse, 501 Main Street, Shelbyville ((502) 633-4324; Monday to Friday 8:30 a.m. to 4:30 p.m.), and its website links a current tax bill lookup. City property tax in Shelbyville, Simpsonville, and Pleasureville is set by each city; check your bill or your city to see whether it is billed separately.
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 Shelby County PVA.
Sales Tax
Rate and Composition
The sales tax rate in Shelby 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 Shelbyville 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 Shelby County Compares Across Kentucky
Shelby County's 2026 vehicle baseline of $1.1625 ranks 27th 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 $1.0235 is higher than 67 of the 120 county baselines and above 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), and Franklin County ($1.254). 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. Shelby County ranks 27 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 Shelby County.
LiveKentucky Car Tax Calculator
Estimate your 2026 Shelby County vehicle tax with your city and fire district rates added from the official rate book.
CalculatorNeighboring Kentucky Counties
Shelby County borders six Kentucky counties. Their 2026 vehicle baselines from the same rate book:
- Jefferson County - vehicle baseline $1.201 per $100 (2026)
- Oldham County - vehicle baseline $1.33683 per $100 (2026)
- Franklin County - vehicle baseline $1.254 per $100 (2026)
- Henry County - vehicle baseline $1.2764 per $100 (2026)
- Anderson County - vehicle baseline $1.173 per $100 (2026)
- Spencer County - vehicle baseline $1.183 per $100 (2026)
For all 120 counties, see Kentucky Tax Rates by County.
Official Sources
-
Kentucky Department of Revenue - 2026 MOTAX Rate Book (Shelby County 106)
2026 and 2025 motor vehicle rates for the state, county, school, city, and fire district levies.
revenue.ky.gov - 2026 MOTAX Rate Book (PDF) -
Kentucky Department of Revenue - 2025 Property Tax Rate Book (Shelby County 106)
2025 real estate rates for the county, school district, cities, and districts.
revenue.ky.gov - 2025 Property Tax Rate Book (Excel) -
Shelby County Clerk - Motor Vehicles
Renewal options, accepted payments, office address, phone, and hours.
shelbycountyclerk.ky.gov - Motor Vehicles -
Shelby County Sheriff - Tax Collection and FAQ
Property tax discount and penalty schedule, payment options, and the current tax bill lookup.
sckyso.com - Shelby County Sheriff and FAQ -
Shelby County Fiscal Court - Property Valuation Administrator; property owner reminder
What the PVA assesses and how; January 1 owner and April 15 penalty reminder.
shelbycounty.ky.gov - PVA and shelbycounty.ky.gov -
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 and KRS 134.810
Vehicle valuation standard; vehicle tax due date, penalty, and interest.
KRS 132.485 and KRS 134.810 -
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 Shelby County Clerk, Sheriff, PVA, or your city before making financial decisions. Data last verified: October 2026.
Frequently Asked Questions
What is the car tax rate in Shelby County, Kentucky?
For 2026 the baseline motor vehicle property tax rate in Shelby County is $1.1625 per $100 of assessed value: the 45-cent state rate, Shelby County's 24.75-cent county-wide rate, and the 46.5-cent Shelby County school rate. It applies to an owner outside the two cities with a vehicle levy and outside any fire district. Shelbyville adds 26.1 cents ($1.4235) and Pleasureville 17.1 cents; seven fire districts add 10 cents each and the Mt. Eden Fire District 7.5 cents. Simpsonville levies nothing on vehicles.
How much is the car tax on a $20,000 vehicle in Shelby County?
At the 2026 baseline of $1.1625 per $100, a vehicle assessed at $20,000 owes about $232.50 a year. Inside Shelbyville city limits the rate is $1.4235, about $284.70; in Pleasureville $1.3335 (about $266.70). An address in a 10-cent fire district outside the cities pays $1.2625, about $252.50.
When is the Shelby County vehicle tax due?
Vehicle property tax is paid to the Shelby 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 Shelby County property tax rate?
The 2025 baseline real estate rate is $1.0235 per $100 of assessed value: the 10.6-cent state residential rate, Shelby County's 20.35-cent county-wide rate, and the 71.4-cent Shelby County school rate. It is higher than 67 of Kentucky's 120 county baselines and above the state median of $0.992. Cities add 8.9 cents (Simpsonville) to 24.7 cents (Shelbyville), and fire districts add 7.5 or 10 cents where they apply; a Shelbyville home paid at least $1.2705 per $100 for 2025.
When are Shelby County property tax bills due?
The Shelby County Sheriff collects property taxes. Its posted schedule is a 2% discount from October 1 to November 1, the face amount from November 2 to December 31, a 5% penalty in January, and a 21% penalty after January 31. The schedule does not print a year, so check the dates on your bill. The county reminds owners that after April 15 penalties are added and interest continues to accrue.
Is there a local sales tax in Shelbyville or Shelby County?
No. Kentucky's sales tax is 6% statewide, and there are no local sales and use taxes in Kentucky, so purchases in Shelbyville, Simpsonville, and the rest of Shelby 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. Shelby County is highlighted - select any other county to compare its vehicle and real estate baselines.
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Written by Munib Ur Rehman