10 Counties with the Lowest Property Tax Rates in Kentucky

If you are comparing property taxes across Kentucky, these 10 counties have the lowest effective rates in the state. The lowest-rate county, Rockcastle County, comes in at 0.48% — 0.28% lower than the Kentucky average (0.77%). The statewide effective rate is 0.77%.

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#CountyEffective RateMedian TaxMedian Home Value
1Rockcastle County0.48%$574$119,300
2Carter County0.49%$622$126,100
3Menifee County0.50%$558$111,500
4Caldwell County0.52%$594$113,500
5Clinton County0.55%$627$114,000
6Allen County0.55%$972$176,300
7Todd County0.55%$870$157,400
8Rowan County0.55%$862$155,900
9Lyon County0.55%$1,016$183,600
10Trigg County0.55%$1,065$192,000

How this ranking is calculated

The effective property tax rate is the median annual property tax paid divided by the median home value in each county, expressed as a percentage. It is the most practical way to compare property tax burden between counties because it neutralizes differences in home values.

Counties with the lowest rates in Kentucky often share a few characteristics: higher home values that compress the percentage even when dollar taxes are high.

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