Rate Breakdown

Property taxes in Harrison County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

Authority	Avg. Rate
County General Fund	0.45%
School District (Avg)	1.20%
City / Local (Avg)	0.35%

How Property Tax Works in Harrison County

Understanding your property taxes is crucial to understanding your overall cost of living and budgeting. Property tax operates on a two-step process: assessment and taxation.

First, your property's value is assessed by Harrison County officials. This value is used to determine the taxable basis for your property and then multiplied by a specific tax rate (often referred to as "millage").

The millage rate represents the annual levy of tax on your property based on its assessed value. The Kentucky state government establishes the overall rate, and local governments within each county determine the portion they will use to fund local services.

Available Exemptions

In Kentucky, specific exemptions from property taxes are available to eligible residents. These exemptions help reduce your overall tax burden.

* **Homestead Exemption:** For homeowners in Kentucky who own and occupy a primary residence. It can significantly lower your tax liability on the assessed value of your home.

• To qualify, you must be an owner-occupant and have lived in the property for at least 12 months.
• The exemption limit varies depending on the county and the total taxable value of your residence. It's generally calculated based on a percentage of the assessed value.

* **Senior Citizen Exemption:** This exemption is available to homeowners aged 65 or older who meet certain requirements. It provides a reduction in property taxes to eligible seniors living in their primary residence. * **Disability Exemptions:** For qualifying individuals with disabilities, they may be exempt from paying a portion of property taxes. The amount varies by county and the disability needs being claimed. * **Veteran Exemption:** Kentucky offers an exemption for veterans who served honorably in the U.S. Armed Forces. The exemption can significantly reduce your tax burden, and specific criteria apply to qualify.

Payment Schedule & Deadlines

Property taxes are typically due annually with a deadline determined by Harrison County officials.

• Payment Deadline: Each county has a defined payment deadline. Be sure to check your local tax office website for details and avoid late penalties.
• Payment Options: You can typically make your property taxes by mail, online, or in person at the Harrison County Treasurer's office. For detailed payment information visit the Harrison County Finance Department page.

Appealing Your Assessment

You have the right to appeal your property assessment if you believe it is inaccurate or unreasonable.

• Process: The appeals process involves submitting formal documentation to the Harrison County Assessor's office outlining your reasons for contesting the current valuation. You may also request a review of comparable properties and evidence supporting your claim for fair assessment.
• Next Steps: After filing your appeal, it will be reviewed by the assessor, followed by a possible hearing process if required. If an agreement is reached, this may involve changes to the assessed value, exemptions or adjustments to payment plan options.