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Property Taxes
The Office of the Fayette County Sheriff, as established in Kentucky law by KRS 134.140 and
160.500, is the collector of all state, county, school, and district taxes that are derived
from assessed real, tangible, and intangible properties. The office is then responsible for
the distribution of tax collections to the appropriate taxing authority or jurisdiction.
Tax payment status is searchable online.
You may pay your property taxes online before the Sheriff's tax sale (April 24, 2008) at our online tax payment page
via electronic check (ACH) or credit card online.
Frequently Asked Questions
- Q: When is my current bill due?
- A: The Sheriff normally receives the tax bills from the County
Clerk at the end of September. By statute, we may not accept tax payments prior to this
time. Most taxpayers should anticipate receiving their bills the first week of October.
The bill will show five different due dates and payment amounts. For the 2007 tax year,
the dates and amounts due are as follows:
Received or postmarked by:
11/30/2007 Face value, less a 2% discount
12/31/2007 Face value
01/31/2008 Face value, plus a 5% penalty
03/31/2008 Face value, plus a 21% penalty
After 03/31/2008 Face value, plus 21% penalty and $10 advertising fee
Our office recognizes postmarks as evidence of timely payment. Collection dates and
penalty amounts are set by statute and approved by the Kentucky Revenue Cabinet; our
Office has no authority to negotiate these matters.
- Q: What are the 2007 property tax rates?
- A:
- For 2007 real property tax rates, click here.
- For 2007 tangible personal property tax rates, click here.
- Q: What if I haven't received a tax bill?
- A: If you have not received your tax bill by the end of October, please contact our office and a duplicate bill will be sent to you promptly.
- Q: I received a letter stating my bill was sent to my mortgage company. Do I have to pay this?
- A: If you have received this information letter, it indicates a
mortgage company has requested to receive the original copy of your tax bill. If you no
longer have an arrangement with your mortgage company to pay your property taxes,
please contact our office so that we may send you a duplicate bill. If you're unsure
if your mortgage company will be paying your taxes, you should contact your mortgage
company immediately.
- Q: Where and how may I make a payment?
- A: You may mail a check or money order with your tax payment
voucher to our post office box or physical address, or you may pay in person at our
physical address.
Office of the Fayette County Sheriff
P.O. Box 34148
Lexington, KY 40588-4148
Office of the Fayette County Sheriff
Property Tax Division
District Court House
150 N. Limestone St., Suite 236
Lexington, KY 40507
You may also make payment online at our online payment page.
Online payment must be made by electronic check (ACH) or credit card.
Also, through January 31, 2008, you may pay your property taxes at any Republic Bank location as long as you bring your payment stub.
- Q: Can I pay my tax bill with a credit card?
- A: Credit cards are currently accepted for online payment only, at our
online payment page.
- Q: Can I make payments on my tax bill?
- A: Unfortunately, we are unable to accept partial payments on
tax bills. If you're having difficulty paying your bill, make sure you're receiving any
exemptions, such as homestead or disability, to which you may be entitled. It's also
recommended to plan in advance for this annual expense. Although rates and assessments
may change from year to year, the amount due is usually similar from one year to the
next. If you have a mortgage, you could consider establishing an escrow account with
your lender. The mortgage company will then add enough to your monthly mortgage payment
to pay your property taxes on your behalf at the end of the year.
- Q: May I pay multiple bills with one payment?
- A: Yes.
- Q: Will I receive a receipt for my tax payment?
- A: Your cancelled check or money order stub serves as your
receipt; however, we will mail you a receipt if you enclose a self-addressed, stamped
envelope with your tax payment. If you pay in person at our physical address, we will be
glad to provide a receipt at the time you make your payment. If you pay online, you will
have the opportunity to print a receipt at the time of payment or have a receipt sent to
your e-mail address.
- Q: What is the official tax year?
- A: The tax year for our community is a fiscal, as opposed to a
calendar, tax year. In other words, the bill that you receive in October of 2007
represents the taxes you owe for the period beginning July 1, 2007, and ending June 30,
2008.
- Q: What do I do with my tax bill if
it is for a house I sold?
- A: Please forward that tax bill to
the new owner at your prior address.
- Q: To whom do I pay delinquent taxes
for prior tax years?
- A: Please contact the Fayette County Clerk at 859-253-3344 to
request a payoff amount for delinquent real property tax bills or the Fayette County
Attorney's Office at 859-254-4941 to request a payoff amount for delinquent tangible and
intangible tax bills.
- Q: Who pays the taxes on the property
that I bought or sold during the year?
- A: Kentucky law requires the tax bill to be issued in the name
of the January 1st owner. If the house has been sold or transferred after January 1st,
the bills are normally sent in care of the new owner. However, for sales or transfers
close to the date the tax bills are printed, there may be inadequate time to update this
information. As explained above, the tax bill covers the period of July 1st of the
current year through June 30th of the following year. Therefore, a closing agent or
attorney will usually calculate and collect the pro rated taxes due from each party at
closing. In some cases, the agent or attorney will then pay the bill to the Sheriff.
In other cases, the buyer or seller may receive a credit on the settlement statement but
will then be responsible for paying the bill to the Sheriff. Please check with your
closing agent or attorney for instructions on your responsibility. Also note that our
office requires payment in full of the tax bill by one or both of the parties; we cannot
accept prorated payments.
- Q: What are, and to whom do I apply for,
Homestead and Disability Exemptions?
- A: These are exemptions that enable you to reduce the taxable
assessment (and accordingly your tax bill) of the home that you own and within which you
live if you are over the age of 65 or are totally disabled. Please refer any questions
regarding these exemptions to the Property Valuation Administrator's Office at 859-246-2722.
If you have further questions regarding your property taxes, contact us by phone at 859-252-1771, or via
e-mail.
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