Effective property tax rates for all 120 Kentucky counties — median real estate taxes paid ÷ median home value, from U.S. Census ACS data — ranked highest to lowest. Campbell County has the highest rate at 1.06%; Rockcastle County has the lowest at 0.48%.
Data as of July 2026.
| Rank | County | Effective rate | Median annual bill | Median home value |
|---|---|---|---|---|
| 1 | Campbell County | 1.06% | $2,495 | $234,500 |
| 2 | Kenton County | 1.00% | $2,284 | $227,500 |
| 3 | Harlan County | 0.99% | $722 | $73,100 |
| 4 | Webster County | 0.98% | $961 | $97,600 |
| 5 | Boyd County | 0.98% | $1,233 | $126,300 |
| 6 | Greenup County | 0.94% | $1,273 | $135,300 |
| 7 | Bracken County | 0.94% | $1,093 | $116,400 |
| 8 | Letcher County | 0.93% | $657 | $70,500 |
| 9 | Oldham County | 0.92% | $3,454 | $375,000 |
| 10 | Boone County | 0.90% | $2,273 | $253,200 |
| 11 | Fayette County | 0.89% | $2,425 | $272,100 |
| 12 | Henderson County | 0.88% | $1,455 | $165,700 |
| 13 | Daviess County | 0.86% | $1,595 | $185,800 |
| 14 | Bullitt County | 0.85% | $1,994 | $233,700 |
| 15 | Boyle County | 0.85% | $1,712 | $200,700 |
| 16 | Jefferson County | 0.85% | $2,023 | $237,200 |
| 17 | Lee County | 0.85% | $696 | $82,100 |
| 18 | Carlisle County | 0.85% | $887 | $104,700 |
| 19 | Breathitt County | 0.84% | $521 | $61,800 |
| 20 | Franklin County | 0.84% | $1,672 | $198,700 |
| 21 | Henry County | 0.82% | $1,489 | $181,300 |
| 22 | Hopkins County | 0.82% | $1,057 | $128,800 |
| 23 | Hickman County | 0.82% | $756 | $92,300 |
| 24 | Mercer County | 0.82% | $1,553 | $189,700 |
| 25 | Shelby County | 0.81% | $2,248 | $277,500 |
| 26 | Gallatin County | 0.81% | $1,368 | $169,400 |
| 27 | Ballard County | 0.80% | $1,067 | $132,900 |
| 28 | Anderson County | 0.80% | $1,698 | $213,200 |
| 29 | Nelson County | 0.80% | $1,782 | $224,100 |
| 30 | Union County | 0.79% | $858 | $109,000 |
| 31 | Pendleton County | 0.77% | $1,246 | $160,800 |
| 32 | Martin County | 0.77% | $657 | $84,900 |
| 33 | Jessamine County | 0.77% | $1,889 | $245,100 |
| 34 | Monroe County | 0.77% | $892 | $116,300 |
| 35 | Morgan County | 0.76% | $802 | $106,000 |
| 36 | Carroll County | 0.76% | $982 | $129,800 |
| 37 | Hart County | 0.75% | $935 | $124,600 |
| 38 | Floyd County | 0.75% | $697 | $93,300 |
| 39 | Owen County | 0.75% | $1,231 | $165,000 |
| 40 | Montgomery County | 0.75% | $1,222 | $163,800 |
| 41 | Bell County | 0.74% | $617 | $83,000 |
| 42 | Woodford County | 0.74% | $2,003 | $270,400 |
| 43 | Madison County | 0.74% | $1,631 | $220,700 |
| 44 | Bourbon County | 0.74% | $1,563 | $211,600 |
| 45 | Knox County | 0.74% | $803 | $109,200 |
| 46 | McCreary County | 0.73% | $565 | $77,000 |
| 47 | McCracken County | 0.73% | $1,342 | $182,900 |
| 48 | Lincoln County | 0.73% | $1,020 | $139,300 |
| 49 | Clark County | 0.73% | $1,448 | $197,900 |
| 50 | Bath County | 0.73% | $817 | $111,800 |
| 51 | Perry County | 0.73% | $661 | $90,700 |
| 52 | Magoffin County | 0.73% | $643 | $88,300 |
| 53 | Pike County | 0.73% | $758 | $104,200 |
| 54 | Barren County | 0.73% | $1,212 | $166,900 |
| 55 | Grant County | 0.72% | $1,339 | $185,500 |
| 56 | Metcalfe County | 0.72% | $743 | $103,100 |
| 57 | Fulton County | 0.72% | $562 | $78,100 |
| 58 | Garrard County | 0.72% | $1,344 | $186,800 |
| 59 | Knott County | 0.72% | $536 | $74,600 |
| 60 | Leslie County | 0.72% | $532 | $74,100 |
| 61 | Marshall County | 0.72% | $1,246 | $173,700 |
| 62 | Taylor County | 0.72% | $1,174 | $163,700 |
| 63 | Washington County | 0.72% | $1,205 | $168,300 |
| 64 | Fleming County | 0.72% | $824 | $115,200 |
| 65 | Christian County | 0.71% | $1,065 | $149,200 |
| 66 | Spencer County | 0.71% | $2,118 | $297,600 |
| 67 | Meade County | 0.71% | $1,386 | $195,000 |
| 68 | Marion County | 0.71% | $1,124 | $158,700 |
| 69 | Hardin County | 0.70% | $1,451 | $205,900 |
| 70 | Owsley County | 0.70% | $562 | $79,900 |
| 71 | Muhlenberg County | 0.69% | $842 | $121,300 |
| 72 | Estill County | 0.69% | $773 | $111,900 |
| 73 | Elliott County | 0.69% | $671 | $97,400 |
| 74 | Clay County | 0.68% | $598 | $87,300 |
| 75 | Adair County | 0.68% | $922 | $134,800 |
| 76 | Scott County | 0.68% | $1,800 | $264,200 |
| 77 | Trimble County | 0.68% | $1,175 | $172,700 |
| 78 | Hancock County | 0.68% | $935 | $137,600 |
| 79 | Harrison County | 0.68% | $1,282 | $188,900 |
| 80 | Lawrence County | 0.68% | $733 | $108,100 |
| 81 | McLean County | 0.68% | $984 | $145,600 |
| 82 | Robertson County | 0.67% | $828 | $123,400 |
| 83 | Calloway County | 0.67% | $1,215 | $181,200 |
| 84 | Graves County | 0.67% | $929 | $139,000 |
| 85 | Whitley County | 0.66% | $792 | $120,600 |
| 86 | Lewis County | 0.65% | $558 | $86,100 |
| 87 | Pulaski County | 0.65% | $1,010 | $156,300 |
| 88 | Johnson County | 0.64% | $808 | $125,300 |
| 89 | Warren County | 0.64% | $1,558 | $242,600 |
| 90 | Jackson County | 0.64% | $683 | $107,000 |
| 91 | Simpson County | 0.64% | $1,246 | $195,700 |
| 92 | Mason County | 0.63% | $998 | $157,500 |
| 93 | Green County | 0.63% | $752 | $118,900 |
| 94 | Larue County | 0.63% | $1,118 | $177,500 |
| 95 | Livingston County | 0.63% | $731 | $116,300 |
| 96 | Logan County | 0.62% | $945 | $151,500 |
| 97 | Ohio County | 0.61% | $695 | $113,400 |
| 98 | Cumberland County | 0.61% | $786 | $128,600 |
| 99 | Breckinridge County | 0.60% | $855 | $141,400 |
| 100 | Casey County | 0.60% | $810 | $135,700 |
| 101 | Laurel County | 0.59% | $845 | $143,400 |
| 102 | Wolfe County | 0.59% | $391 | $66,400 |
| 103 | Russell County | 0.59% | $872 | $148,200 |
| 104 | Powell County | 0.58% | $829 | $142,400 |
| 105 | Edmonson County | 0.58% | $795 | $136,600 |
| 106 | Wayne County | 0.58% | $703 | $121,700 |
| 107 | Nicholas County | 0.57% | $679 | $119,600 |
| 108 | Butler County | 0.56% | $594 | $105,500 |
| 109 | Crittenden County | 0.56% | $650 | $115,700 |
| 110 | Grayson County | 0.56% | $896 | $160,100 |
| 111 | Trigg County | 0.55% | $1,065 | $192,000 |
| 112 | Lyon County | 0.55% | $1,016 | $183,600 |
| 113 | Rowan County | 0.55% | $862 | $155,900 |
| 114 | Todd County | 0.55% | $870 | $157,400 |
| 115 | Allen County | 0.55% | $972 | $176,300 |
| 116 | Clinton County | 0.55% | $627 | $114,000 |
| 117 | Caldwell County | 0.52% | $594 | $113,500 |
| 118 | Menifee County | 0.50% | $558 | $111,500 |
| 119 | Carter County | 0.49% | $622 | $126,100 |
| 120 | Rockcastle County | 0.48% | $574 | $119,300 |
Rates are estimates derived from Census ACS 5-year data, not your actual bill — see the methodology for how they're calculated. A “≥” rate means the county sits at the ACS top-code ceiling, so the real rate may be higher.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.