Tax Moratorium

Program Overview

Louisville Metro Government’s Property Assessment and Reassessment  Moratorium Program encourages the repair, rehabilitation, restoration, or stabilization of qualifying structures located in the Louisville Metro area. Under the program, owners of qualified commercial or residential property may be eligible for a moratorium (or a freeze) on a portion of local taxes for a period of five (5) years depending on the location of the property. The Property Assessment and Reassessment Moratorium Program was updated in 2020 to lower the threshold for qualified owner-occupied properties in historically disinvested neighborhoods. Read Louisville’s Tax Moratorium Ordinance

General Eligibility – Age of Structure, Cost of Enhancements & Location

All existing residential and commercial structures that are at least 25 years old may qualify for a reassessment moratorium if:

   (A)   The costs of the improvements made to the structure to repair, rehabilitate, restore or stabilize it is equal to at least 25% of the value of the improvements on the property based on the latest assessment made by the Jefferson County Property Valuation Administrator; or

   (B)   The cost of the enhancements made to the structure to repair, rehabilitate, restore or stabilize it is equal to at least 10% of the value of the improvement on the property based on the latest assessment made by the Jefferson County Property Valuation Administrator and the property is located within a “Qualified Census Tract” (QCT), designated by the United States Department of Housing and Urban Development, where at least 50% of households have an income less than 60% of the Area Median Gross Income in Jefferson County; or

   (C)   The cost of the enhancements made to the structure to repair, rehabilitate, restore or stabilize it is equal to at least 5% of the value of the improvement on the property based on the latest assessment made by the Jefferson County Property Valuation Administrator and the property is located within one of the following traditional urban neighborhoods, as defined by the Louisville/Jefferson County Information Consortium on January 1, 2020 and illustrated in the maps attached as Exhibit A: Algonquin, California, Chickasaw, Park Duvalle, Park Hill, Parkland, Portland, Russell, Shawnee, Shelby Park, and Smoketown Jackson; and the property is owner-occupied; or

   (D)   The qualifying property will, at the conclusion of the plan of improvement, be an LEED Certified property based on the Leadership in Energy and Environmental Design standards in effect at the time of application.

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Application Fee & Waiver

In order to cover the administrative costs for the program,  a fee of $40 shall  be charged for a moratorium certificate. The $40 administrative fee may be waived at the discretion of the Director of Code Enforcement and the Property Valuation Administrator for low-income homeowners.

Please fill out the questionnaire below and attach it to your application if you would like to be considered for an application waiver based on income. You may be automatically eligible for an application waiver if you recently applied for a home repair program. If you are requesting an application waiver, then you may be contacted by the Office of Housing and Community Development for additional information relating to your income.

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