Whitley County Tax Rates

Whitley County Tax Rates - At a Glance

Whitley County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.1729 per $100 baseline; $1.5562 in Corbin and $1.3889 in Williamsburg with city schools (2026)	Baseline: state 45 + county-wide 17.09 + Whitley County schools 55.2 cents; J.D. Power average trade-in value on January 1
Real Estate Tax	$0.784 per $100 baseline; $1.226 in Corbin and $1.092 in Williamsburg with city schools (2025)	Baseline: state 10.6 + county-wide 21.8 + Whitley County schools 46 cents
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 Whitley County baseline is $1.1729 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, Whitley County's 17.09-cent county-wide rate (general 9.7, health 4, library 2, and extension 1.39 cents; the soil conservation levy is 0 on vehicles), and the 55.2-cent Whitley County school rate. The baseline is unchanged from 2025.

Two school districts replace the county school rate: Corbin Independent (69.3 cents) and Williamsburg Independent (48.1 cents, up from 45.8 in 2025). Two cities add a levy: Corbin (24.23 cents) and Williamsburg (28.7 cents, down from 44.06 in 2025). The state's rate book notes that the City of Corbin is located in both Whitley and Knox counties. The rate book lists no special districts for Whitley County.

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

Location	Stack	Total	Tax on $20,000
Whitley County schools, outside a city (baseline)	45 + 17.09 + 55.2	$1.1729	$234.58
Corbin Independent schools, outside a city	45 + 17.09 + 69.3	$1.3139	$262.78
Williamsburg Independent schools, outside a city	45 + 17.09 + 48.1	$1.1019	$220.38
Corbin (city levy + Corbin Independent schools)	45 + 17.09 + 69.3 + 24.23	$1.5562	$311.24
Williamsburg (city levy + Williamsburg Independent schools)	45 + 17.09 + 48.1 + 28.7	$1.3889	$277.78

The baseline is the figure used to rank all 120 counties. School district and city lines do not always match, so your notice shows the school district and any city levy for your address. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Whitley County 118.

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 Whitley County Vehicle Tax

Assessed Value	Baseline ($1.1729)	Corbin ($1.5562)	Williamsburg ($1.3889)
$10,000.00	$117.29	$155.62	$138.89
$20,000.00	$234.58	$311.24	$277.78
$30,000.00	$351.87	$466.86	$416.67
$40,000.00	$469.16	$622.48	$555.56

Property tax only. The plate registration fee is billed separately with your renewal and is not included. Corbin and Williamsburg columns use the city levy plus that city's independent school rate. For other combinations, use the Kentucky car tax calculator.

When and How to Pay

The Whitley County Clerk, Carolyn Willis, collects the tax with your registration renewal at 200 Main Street #2 in Williamsburg ((606) 549-6002; mailing address P.O. Box 8, Williamsburg, KY 40769). The Clerk's office hours are Monday 8:00 a.m. to 5:30 p.m. and Tuesday through Friday 8:00 a.m. to 4:30 p.m. To renew in the office, the Clerk asks for your Kentucky certificate of registration and your current original insurance card (copies are not accepted); payment can be check, cash, or card, with a 2.2% card processing fee (minimum $2.20). Out-of-state and rebuilt vehicles need an inspection by the Whitley County Sheriff before they are registered. 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 Whitley 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 Whitley County is $0.784 per $100 of assessed value: the 10.6-cent state residential rate, Whitley County's 21.8-cent county-wide rate (general fiscal court 7.1, extension 5.3, library 4.1, health 4, and soil conservation 1.3 cents), and the 46-cent Whitley County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. That baseline is the 6th lowest of Kentucky's 120 county baselines, well below the statewide median of $0.992. On a $250,000 assessment it comes to about $1,960.00 a year.

Whitley County School District and City Real Estate Rates (2025, cents per $100)

Location	Stack	Total	Tax on $250,000
Whitley County schools, outside a city (baseline)	10.6 + 21.8 + 46	$0.784	$1,960.00
Corbin Independent schools, outside a city	10.6 + 21.8 + 62.4	$0.948	$2,370.00
Corbin (city 27.8 + Corbin Independent)	10.6 + 21.8 + 62.4 + 27.8	$1.226	$3,065.00
Williamsburg Independent schools, outside a city	10.6 + 21.8 + 48.1	$0.805	$2,012.50
Williamsburg (city 28.7 + Williamsburg Independent)	10.6 + 21.8 + 48.1 + 28.7	$1.092	$2,730.00

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, Whitley County 118.

Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Whitley 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 Whitley County PVA, Ronnie Moses, assesses property; the office is on the 2nd floor of the courthouse at 200 Main Street in Williamsburg ((606) 549-6008), per the Department of Revenue's PVA directory. Homestead and disability exemptions require an application filed with the PVA.

The Whitley County Sheriff collects the county bill ((606) 549-6006). We did not find an official Whitley County Sheriff web page with collection 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. Corbin and Williamsburg city bills are separate; check with each city hall for their dates.

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 Whitley County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Whitley 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 neither Corbin nor Williamsburg adds a local sales tax. 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 Whitley County Compares Across Kentucky

Whitley County's 2026 vehicle baseline of $1.1729 is the 34th 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). Its neighbor Laurel County, whose rate book entry also lists a Corbin city levy, has the lower $1.0828 baseline; Knox County ($1.3148), Bell County ($1.3154), and McCreary County ($1.2368) are higher. Its 2025 real estate baseline of $0.784 is the 6th lowest of the 120 county baselines. Compare other Kentucky county pages: Jefferson County ($1.201), 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), Henderson County ($1.171), Clark County ($1.2005), McCracken County ($1.2029), Barren County ($1.1859), Christian County ($1.176), Anderson County ($1.173), Pulaski County ($1.0972), Laurel County ($1.0828), Hopkins County ($1.1535), Spencer County ($1.183), Bourbon County ($1.247), Pike County ($1.2379), and Montgomery County ($1.2582). See all 120 counties on the Kentucky county tax map.