Kentucky Property Tax 2026: Face Amount Due by Dec. 31

The Kentucky Department of Revenue’s schedule, tied to Kentucky Revised Statutes (KRS) 134.015, lets property owners pay a bill at the amount printed on it, with no discount or penalty, from Nov. 2 through Thursday, Dec. 31, 2026. The statute says “all property taxes are due and payable on or before December 31 of the assessment year.” Louisville and Lexington sheriffs post different calendars after that, and a $2,000 bill is $420 higher once the 10% penalty and the sheriff’s add-on apply.

Kentucky property tax dates for 2026 bills

The Department of Revenue lists the state schedule in its collection guide, which carries no date. KRS 134.015 sets the same periods in law.

Period	Dates	What you pay
Discount	Sept. 15 to Sunday, Nov. 1	2% discount
Face amount	Monday, Nov. 2 to Thursday, Dec. 31	Amount on the bill
Delinquent	Friday, Jan. 1 to Sunday, Jan. 31, 2027	5% penalty
Delinquent	After Jan. 31, 2027	10% penalty plus 10% sheriff add-on fee
Transfer to county clerk	Thursday, April 15, 2027	Certificate of delinquency

The Department of Revenue says certificates of delinquency are sold from July 14 through Aug. 28. Its guide lists those dates without a year.

Lexington and Louisville schedules side by side

Counties set the collection start, so the sheriff of your county is the source for your dates. The Fayette County Sheriff, which serves Lexington, lists dates with years. The Jefferson County Sheriff, which serves Louisville, lists months and days without a year; the dates below apply the sheriff’s current schedule to this tax season.

Period	Fayette County (Lexington)	Jefferson County (Louisville)
2% discount	Oct. 1 to Sun., Nov. 1, 2026	Nov. 1 to Tue., Dec. 1
Face amount	Mon., Nov. 2 to Thu., Dec. 31, 2026	Wed., Dec. 2 to Mon., Jan. 4, 2027
5% penalty	Fri., Jan. 1 to Sun., Jan. 31, 2027	Tue., Jan. 5 to Fri., Feb. 5, 2027
10% penalty plus 10% add-on	Mon., Feb. 1 to Thu., April 15, 2027	Sat., Feb. 6 to Thu., April 15, 2027
Unpaid bills	Go to the Fayette County Clerk after April 15	Go to the county clerk at close of business April 15

KRS 134.015 allows the department to set an alternative schedule when the regular one is delayed. Under it, taxes are due two full months after the bills are mailed, and the 2% discount applies within one full month. The Department of Revenue says an alternative schedule gives owners 30 days to pay at each stage when collections start after Nov. 1. Louisville’s page does not say why its dates run later, so a Louisville owner should follow that page, not the state’s Dec. 31 date.

Fayette’s sheriff says bills were mailed in the last week of September 2026 and should have arrived by Oct. 1, 2026.

The Daviess County Sheriff in Owensboro posts a third schedule with no year shown: a 2% discount from Nov. 10 to Dec. 10, the base amount from Dec. 11 to Jan. 10, a 5% penalty from Jan. 11 to Feb. 10 and 21% from Feb. 11 to April 25. Boone, Kenton, Hardin, Warren and other counties publish their own dates, and those were not checked for this story.

What does a late Kentucky property tax payment cost?

KRS 134.015 sets the 2% discount for payment in full by Nov. 1, no penalty from Nov. 2 to Dec. 31, a 5% penalty in January and 10% after Jan. 31. KRS 134.119 entitles the sheriff to “ten percent (10%) of the total taxes due plus ten percent (10%) of the ten percent (10%) penalty for all delinquent taxes.” Adding the three pieces gives 10% + 10% + 1% = 21% of the tax, the figure the Department of Revenue gives from Feb. 1 and Fayette’s sheriff gives after April 15. That sum is our calculation from the two statutes. The example uses a made-up $2,000 bill; your bill shows your own amount.

Payment made	Calculation	Total on a $2,000 bill
With 2% discount	$2,000 less 2%	$1,960
At face amount	No discount or penalty	$2,000
With 5% penalty	$2,000 plus 5%	$2,100
After the 5% month	$2,000 plus 21%	$2,420

Unpaid bills on April 15 move to the county clerk with a lien, per the Department of Revenue, and interest at 1% per month plus fees is added. KRS 134.122 has the sheriff file unpaid claims with the county clerk on April 15 under the regular schedule.

How do I pay a Fayette County property tax bill?

The Fayette County Sheriff accepts cash, check or money order in person and at Republic Bank lobbies. Online payment by card or direct debit goes through secure2.kentucky.gov/PropertyTax/Fayette, and the sheriff says a convenience fee applies. Checks are payable to “Fayette County Sheriff.” Louisville’s schedule page does not list payment methods, so the payment options are not covered here for Jefferson County.

Kentucky property tax dates to mark

The printable calendar puts the Lexington and Louisville dates in one grid with Done boxes. Mark them on the December 2026 calendar, the January 2027 calendar and the April 2027 calendar. Owners in other states face different dates: see South Carolina’s Jan. 15, 2027 deadline, Pennsylvania’s Dec. 31 rebate deadline and LA County’s Dec. 10 installment date.