Louisville property tax: where it goes
A Louisville house pays 1.264% of its taxable value in property tax. For a house at $233,900 of market value, that's about $2,956 a year.
Tax is levied on assessed value set by the Jefferson County PVA at fair market value as of January 1, less any exemptions, taxed per $100 of value.
State (10.3 cents) and Metro (11.64 cents general, 32.76 cents Urban Services District) rates are the 2026 rates. The school board's 2026-27 rate had not been posted by the Jefferson County PVA or Sheriff when we checked, so the school part uses the 2025 rate of 71.7 cents per $100. Jefferson County Public Schools proposed 70.3¢ in September 2026; the 2025 rate of 71.7¢ is used until the adopted rate is posted.
Who taxes this house
| Taxing agency | Rate | On $233,900 |
|---|---|---|
| Commonwealth of Kentucky (state rate) | 0.103% | $241 |
| Louisville Metro Government (countywide general rate) | 0.1164% | $272 |
| Louisville Urban Services District | 0.3276% | $766 |
| Jefferson County Public Schools (schools) | 0.717% | $1,677 |
| Total | 1.264% | $2,956 |
2026 tax year (FY 2026-27), Jefferson County.
Ways to pay less
- Seniors 65+: homestead exemption. Owners 65 or older who own and live in the home as their primary residence on January 1 can take $49,100 (2025-2026 amount) off their assessed value. You do not have to reapply every year. How: Apply online with the Jefferson County PVA or mail the homestead application with a copy of your Jefferson County driver's license or ID. Questions: 502-574-6380.
- Totally disabled owners: disability exemption. Owners who have been classified as totally disabled for the entire year, received disability payments under that classification, and own and live in the home as their primary residence on January 1 can take $49,100 (2025-2026 amount) off their assessed value. Only one exemption (homestead or disability) is allowed per household. How: Apply with the Jefferson County PVA before December 31 with a copy of your disability award letter.
- Pay your property tax by December 1 for a 2% discount. Tax bills mailed November 1 can be paid with a 2% discount through December 1; from December 2 the full face amount is due. How: Pay online at jcsoky.org/property-tax/search, by mail to the Jefferson County Sheriff, or in person at 515 W. Market St.
Dates
| When | What |
|---|---|
| Nov 1 – Dec 1 (in 9 days) | Pay the property tax bill with a 2% discount. |
| Dec 2 – Jan 2 (in 40 days) | Pay the property tax bill at the face (gross) amount. |
| Dec 31 | Apply for the disability exemption before December 31. |
| Jan 3 – Feb 3 | Unpaid property tax bills are paid with a 5% penalty. |
| Feb 4 – Apr 15 | Unpaid property tax bills carry a 10% penalty and a 10% Sheriff's add-on fee; on April 15 unpaid bills go to the County Clerk. |
| Late Apr – mid-May | Contest your assessment through the PVA Online Conference, the required first step of an appeal; in 2026 it ran April 24 to May 18. |
Pay or manage it
Sources
- Louisville Metro: Notice of public hearing on proposed FY26-27 Metro and Urban Services District tax rates
- WDRB+WAVE: Metro Council passes new property tax rates (Sept 11, 2026)
- WBKO: Kentucky state real property tax rate drops to 10.3 cents for 2026
- Jefferson County Sheriff: Property Tax Rates
- Jefferson County Sheriff: Property Tax FAQ (payment schedule)
- Jefferson County PVA: 2025 Tax Rate Schedule (PDF)
- Jefferson County PVA: Homestead Exemption
- Jefferson County PVA: Disability Exemption
Checked October 21, 2026. Every number here comes from the public sources listed, matched by our checker.
Rates change every year; this page shows when it was last checked. Nothing here is legal, tax or insurance advice.