Warren County (Bowling Green) Tax Rates

Warren County Tax Rates - At a Glance

Warren County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.235 per $100 (2026)	Baseline: state 45 + county-wide 24 + Warren County schools 54.5 cents; Bowling Green Independent schools and two cities change it by address; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.8425 per $100 (2025)	Baseline: state 10.6 + county-wide 21.45 + Warren County schools 52.2 cents; Bowling Green Independent schools and five cities add or 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, an owner in the Warren County school district who lives outside any taxing city pays $1.235 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, Warren County's 24-cent county-wide rate (general 16.2, library 4.3, health 2.9, and extension 0.6 cents), and the 54.5-cent Warren County school rate. Every Warren County vehicle rate is the same as in 2025.

Bowling Green is the main exception. The Bowling Green Independent school district levies 60.2 cents, which replaces the county school rate for addresses inside it, and the City of Bowling Green adds 16.2 cents. An address inside both pays $1.454 per $100. The city's own rate table shows that some addresses inside the city limits (the annexed areas) are in the Warren County school district instead; those pay $1.397.

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

Levy	Type	Rate	Total With Baseline
Bowling Green Independent	School (replaces 54.5)	60.2 cents	$1.2920
City of Bowling Green	City	+16.2 cents	$1.3970
City of Smiths Grove	City	+20.0 cents	$1.4350
Bowling Green city + Bowling Green Independent	City and school	16.2 + 60.2 cents	$1.4540

Totals for a city assume the Warren County school district unless both levies are shown. Oakland, Plum Springs, and Woodburn levy 0 cents on vehicles in 2026, and Warren County has no fire or other special district with a vehicle levy. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Warren County 114.

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 Warren County Vehicle Tax

Assessed Value	At the $1.235 Baseline	In Bowling Green ($1.454)
$10,000	$123.50	$145.40
$20,000	$247.00	$290.80
$30,000	$370.50	$436.20
$40,000	$494.00	$581.60

Property tax only. The Bowling Green column assumes the Bowling Green Independent school district. 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 Warren County Clerk collects the tax with your registration renewal. The Kentucky Department of Revenue mails a notice in the month before your renewal month, which is usually your 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. You can renew online through the state's renewal site (most vehicles that are not leased; allow 3 to 5 business days, and the Clerk lists a 2.75% card fee), in person at the Warren County Courthouse, 429 E 10th Ave in Bowling Green, or by mail to P.O. Box 478, Bowling Green, KY 42102. 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). The City of Bowling Green notes that its vehicle levy is collected by the Clerk at registration and then remitted to the city.

Disputing a value: assessment questions go to the Warren County PVA (429 E. 10th Ave, Bowling Green; (270) 843-3268), 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 Warren County is $0.8425 per $100 of assessed value: the 10.6-cent state residential rate, Warren County's 21.45-cent county-wide rate (fiscal court 14, library 3.7, health 2.9, extension 0.6, and soil conservation 0.25 cents), and the 52.2-cent Warren County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies outside any city and outside the Bowling Green Independent school district.

The Bowling Green Independent school rate of 84.8 cents replaces the county school rate on real estate. Example: a home inside Bowling Green and its independent school district pays 10.6 + 21.45 + 84.8 + 20.3 (City of Bowling Green) = $1.3715 per $100, or about $3,428.75 a year on a $250,000 assessment, compared with about $2,106.25 at the baseline. A Bowling Green home in the county school district pays $1.0455.

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

Levy	Type	Rate
Bowling Green Independent	School (replaces 52.2)	84.8
Bowling Green	City	+20.3
Oakland	City	+7.6
Plum Springs	City	+15.0
Smiths Grove	City	+11.4
Woodburn	City	+30.0

The rate book notes that the City of Oakland did not report rates for 2023, 2024, or 2025, so its 2022 rate is shown. It also lists fire fees outside the rate: $50 per real estate parcel with a structure, $70 per commercial property, $40 per mobile home, and $10 for land only, plus timberland fire protection of 2 cents per acre. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Warren County 114.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Warren County real estate stack is not shown here. Your 2026 bill shows the rates that apply to your parcel.

Assessment, Bills, and Due Dates

Real estate is assessed at fair cash value as of January 1 by the Warren County PVA. The Warren County Sheriff collects state, county, school, and district taxes and began collecting 2026 taxes on October 1, 2026, with bills expected the first week of October. The Sheriff's posted schedule for the 2026 tax year is:

Warren County Real Estate Tax Payment Schedule, Tax Year 2026 (Sheriff's Office)

Paid	Amount
October 1 - November 1, 2026	Face amount less 2%
November 2 - December 31, 2026	Face amount
January 1 - January 31, 2027	Face amount plus 5%
February 1 - April 15, 2027	Face amount plus 21%

The same Sheriff's page also describes the discount period as October 1 - October 31, 2026, so paying by October 31 is the safe choice for the discount. Card payments carry a $1.50 fee up to $60 or 2.49% above $60, and e-check payments $1.50. These dates follow the statewide schedule in KRS 134.015.

Bowling Green city bills are separate. The City of Bowling Green Treasury collects property tax for the city and for the Bowling Green Independent school system. The city mails its bills in October, and they are due in full by December 31. Unpaid city taxes are subject to foreclosure action after six months past the due date.

Homestead Exemption

Homeowners who are 65 or older, or classified as totally disabled, can deduct $49,100 from their home's assessed value for the 2025-2026 assessment years (Kentucky Department of Revenue; KRS 132.810). Apply with the Warren County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Warren 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 Bowling Green and the other Warren County 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 Warren County Compares Across Kentucky

Warren County's 2026 vehicle baseline of $1.235 ranks 69th of Kentucky's 120 county baselines from lowest, higher than 68 of them and just above 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 $0.8425 is well 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), and Boone County ($1.157). See all 120 counties on the Kentucky county tax map.