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 7:00pm Eastern on April 15, 2010, at our online tax payment page via electronic check (ACH) or credit card.

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 four different due dates and payment amounts. For the 2009 tax year, the dates and amounts due are as follows:

Received or postmarked:

by 11/1/2009, face value, less a 2% discount
by 12/31/2009, face value
by 01/31/2010, face value, plus a 5% penalty
after 01/31/2010, face value, plus a 21% penalty

Received or postmarked:

by 7:00pm Eastern on 04/15/2010, face value, plus a 21% penalty

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; therefore, our Office has no authority to negotiate these matters.

Q: What are the 2009 property tax rates?

A:

For 2009 real property tax rates, click here.

For 2009 tangible personal property tax rates, click here.

Q: What if I haven't received my tax bill by October 15, 2009?

A: If you have not received your tax bill by this date, 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, 2010, you may pay your property taxes at any Central 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 2009 represents the taxes you owe for the period beginning July 1, 2009, and ending June 30, 2010.

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.

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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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