Spencer County Tax Rates

Spencer County Tax Rates - At a Glance

Spencer County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.278 per $100 in the county fire district; $1.258 in the Mt Eden Fire District; $1.4384 in Taylorsville (2026)	Baseline $1.183: state 45 + county-wide 17.3 + Spencer County schools 56 cents, plus a fire district at every address and the city levy in Taylorsville; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.965 per $100 in the county fire district; $0.97 in the Mt Eden Fire District; $1.081 in Taylorsville (2025)	Baseline $0.895: state 10.6 + county-wide 18.8 + Spencer County schools 60.1 cents, plus the fire district and 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 Spencer County baseline is $1.183 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, Spencer County's 17.3-cent county-wide rate (general 7.29, health 4, extension 3.01, and library 3 cents; the soil conservation levy is 0 on vehicles), and the 56-cent Spencer County school rate. The county general levy fell from 7.6 cents in 2025, so the baseline fell from $1.1861.

One more levy applies at every address. The state's rate book notes that the Spencer County Fire Protection District "is co wide excluding property within Mt Eden Fire District" and that it "annexed the City of Taylorsville starting in 2017". The county district levies 9.5 cents on vehicles in 2026 (10 cents in 2025) and the Mt Eden Fire District 7.5 cents. Taylorsville, the county's only city, adds 16.04 cents (15.93 in 2025). The Plum Creek Watershed levies 0 cents on vehicles.

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

Location	Added to the $1.183 Baseline	Total	Tax on $20,000
Spencer County Fire Protection District, outside Taylorsville	+9.5	$1.278	$255.60
Mt Eden Fire District	+7.5	$1.258	$251.60
Taylorsville (city levy + county fire district)	+16.04 and +9.5	$1.4384	$287.68

The baseline is the figure used to rank all 120 counties; by the rate book's notes, every Spencer County address adds one of the two fire districts. Your notice shows the districts for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Spencer County 108; fire district notes 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 Spencer County Vehicle Tax

Assessed Value	County Fire District ($1.278)	Mt Eden Fire District ($1.258)	Taylorsville ($1.4384)
$10,000.00	$127.80	$125.80	$143.84
$20,000.00	$255.60	$251.60	$287.68
$30,000.00	$383.40	$377.40	$431.52
$40,000.00	$511.20	$503.20	$575.36

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 Spencer County Clerk collects the tax with your registration renewal at the Spencer County Courthouse, 2 West Main in Taylorsville ((502) 477-3215). In the office, bring your previous registration and proof of insurance; the Clerk accepts cash, check, debit, and credit cards (the vendor adds 2.75% for cards). By mail, send your unexpired registration, proof of insurance, and a check, plus $2.00 for postage and handling. Unbridled Spirit and In God We Trust passenger plates can be renewed online, but the Clerk notes that if you have any delinquent motor vehicle taxes or your registration has expired, you must renew in the Clerk's office. 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 Spencer 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 Spencer County is $0.895 per $100 of assessed value: the 10.6-cent state residential rate, Spencer County's 18.8-cent county-wide rate (general fiscal court 6.2, library 4.3, health 4, extension 3.43, and soil conservation 0.87 cents), and the 60.1-cent Spencer County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline is the 32nd lowest of Kentucky's 120 county baselines, below the statewide median of $0.992.

As with vehicles, every address adds a fire district. In the Spencer County Fire Protection District the 7-cent rate brings the total to $0.965, about $2,412.50 on a $250,000 assessment; in the Mt Eden Fire District the 7.5-cent rate brings it to $0.97 (about $2,425.00). A Taylorsville home adds the 11.6-cent city rate as well, for $1.081 (about $2,702.50).

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

Levy	Type	Rate	Total
Spencer County Fire Protection District	Special district (county-wide except Mt Eden; includes Taylorsville)	+7	$0.965
Mt Eden Fire District	Special district	+7.5	$0.97
Taylorsville	City (plus the county fire district)	+11.6	$1.081
Plum Creek Watershed	Special district (where it applies)	+1.2	-

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, Spencer County 108.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Spencer 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 Spencer County PVA, Kim Stump, assesses property; the office is at 2 West Main Street in Taylorsville ((502) 477-3207), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Spencer County Sheriff collects the county bill ((502) 477-3200). The Sheriff's tax collection page says "Tax bills are mailed out on October 1st each year" and that each bill shows when the taxes are due and how to avoid penalties. The collection dates on that page are labeled for 2019 (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 from February 1 to April 15), so use the dates printed on your current 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. For the Taylorsville city bill, check with 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 Spencer County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Spencer 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 Taylorsville 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 Spencer County Compares Across Kentucky

Spencer County's 2026 vehicle baseline of $1.183 is the 42nd 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). All five of its neighbors have pages on this site, and their baselines leave out their own fire and city levies too, so compare like with like: Bullitt County ($1.1325), Shelby County ($1.1625), Anderson County ($1.173), Nelson County ($1.1835), and Jefferson County ($1.201). Its 2025 real estate baseline of $0.895 is the 32nd lowest of the 120 county baselines. 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), Pulaski County ($1.0972), Laurel County ($1.0828), and Hopkins County ($1.1535). See all 120 counties on the Kentucky county tax map.