Property Tax Bill Payment Schedule
|During Sheriff's Collection period||Fee Schedule|
|November 1 - 30||2% discount from tax bill amount|
|December 1 - December 31||Face value of tax bill amount|
|January 1 - January 31||5% penalty|
|February 1 - April 15||10% penalty + 10% ad fee|
|During County Clerk's Collection Period||Fee Schedule|
|April 16 - April 30||Sheriff's Commission
1% Interest for April
10% County Clerk Fee
20% County Attorney Fee
$10 Lien Fee
|May 1 - May 30||1% Interest for May
30 Day Mail Fee for first notice
|June 1 - June 30||1% Interest for June
60 Day Mail Fee for second notice
Ad Fee for Courier Journal Ad (varies from year to year)
County Clerk Ad Fee $5.00
|July 1 - tax bill sale||1% Interest for July|
|After tax bill sale||If tax bill is sold: additional penalties and interest may be assessed by the third party purchaser
If tax bill is not sold: 1% interest until tax bill is sold
* Per KRS 134.128, any individual or company may purchase delinquent tax bills, which could result in a lien on the property, additional fees and interest, and the option to institute a foreclosure action against the owner for the unpaid debt. In addition to 12% APR interest, the purchaser may charge a $115 administration fee; up to $175 for each letter sent (at least 2 per year); and reasonable attorney’s fees plus any required filing and court costs if the purchaser litigates. More information on this process can be found on the Jefferson County Clerk’s website.
It is very important that you pay your property taxes on time! Please carefully read all notices by you with regards to taxes that are due and follow the instructions listed. If you are having difficulty paying your property taxes, you may:
Before April 15: Make partial payments to the Sheriff's Office
After April 15: Set up a payment plan with the County Attorney’s Office:
The guidelines for the property tax payment program are as follows:
- The 2012 tax bill must be over $600.00
- Payments are typically spread over a five month period (although longer is possible)
- Payments must be received by the end of each month. Late or missed payments will result in termination of the payment program and ineligibility to participate in a payment program in the future; any money paid will be applied to the tax bill.
- Payments must be made by check, money order, certified check or cash. Receipt of a non-sufficient funds (NSF) check will result in termination of the payment program.
If you would like to set up a payment plan, please contact the Jefferson County Tax Department at (502) 574-6331.
Be eligible for the Homestead or Disability Exemption:
If you are 65 years of age or older or totally disabled, and own and occupy the home as your principal residence, you may be eligible for a Homestead or Disability Exemption. The maximum exemption on real estate owned by qualified persons has been set at $36,000 for the 2013 and 2014 tax periods. The exemption amount is subtracted from your property’s assessed value, thereby reducing your property tax liability. Applications for the Homestead or Disability Exemption should be filed with the Jefferson County Property Valuation Administrator’s Office.