Frequently Asked Questions

The Jefferson County Sheriff’s Office is the primary property tax collector for state, metro, Louisville district, school, fire, and other special district taxes. We collect approximately 550 million dollars per year, from over 300 thousand tax payers, for 25 different taxing jurisdictions.
 

Sheriff’s Statement

Dear Citizen:
I am very proud of the Jefferson County Sheriff's Office and of the many services we provide our community.  Our Tax Office is one of the areas of service of which I am most proud.  Staffed with professional personnel, this office will assist you with any questions you might have concerning payment of your property taxes.  Professionalism, courtesy and skill, are Hallmarks of Excellence, which we strive to achieve every day.

Sincerely,
Col. John Aubrey, Sheriff

 


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WHEN ARE PROPERTY TAX BILLS ISSUED?

Property tax bills are mailed each year by November 1st and are based on the assessed value of the property as of January 1st of the taxing year.

WHAT IF I HAVEN'T RECEIVED A TAX BILL?

If you have not received your tax bill by the second week of November, please contact our Property Tax Division and a duplicate bill will be sent to you. You may also print a copy of your tax bill from our website.

  • Jefferson County Sheriff’s Office Property Tax Division
  • Fiscal Court Building
  • 531 Court Place
  • Suite 604
  • Louisville, KY 40202
  • Phone: (502) 574-5479
  • Website: jcsoky.org

Please note that failure to receive a tax bill does not relieve you of your obligation to pay the taxes due on the property nor waive the penalties for late payment

WHAT IS THE PAYMENT SCHEDULE FOR THE TAX BILLS THAT ARE MAILED ON NOVEMBER 1ST?

November 1st - December 1st
Pay with 2% discount
December 2nd - December 31st
Pay at Face (Gross) Amount
January 1st - January 31st
Pay with 5 Percent Penalty
February 1st - April 15th
Pay with 10 Percent Penalty and 10% Sheriff’s add-on fee

At the close of business day on April 16, 2018 all unpaid 2017 tax bills will be transferred to the Jefferson County Clerk for further collection proceedings. Additional costs, fees, and interest are added after this date and the bills may be subject to sale to a third-party.

WHAT HAPPENS IF A DUE DATE FALLS ON A WEEK-END OR HOLIDAY?

If the due date falls on a Saturday, a Sunday or a Sheriff’s Office holiday the due date will be extended to the next day which is not a Saturday, a Sunday or a Sheriff’s Office holiday.

WHAT IS THE HOLIDAYS/OFFICE CLOSURE SCHEDULE FOR THE JEFFERSON COUNTY SHERIFF’S OFFICE PROPERTY TAX DIVISION?

Veterans Day Friday, November 10, 2017
Thanksgiving Thursday & Friday, November 23-24, 2017
Christmas
Monday, December 25 &
Tuesday, December 26, 2017
New Year's Friday, December 29, 2017 &
Monday, January 1, 2018
Martin Luther King Jr. Day Monday, January 15, 2018
Good Friday March 30th - Sheriff’s Office will close at 12:00p.m.

HOW DO I PAY A TAX BILL AT THE SHERIFF'S OFFICE?

Payments may be made in-person at the Jefferson County Sheriff’s Office.

  • Jefferson County Sheriff’s Office Property Tax Division
  • Fiscal Court Building
  • 531 Court Place
  • Suite 604
  • Louisville, KY 40202
  • Phone: (502) 574-5479

Payments are accepted:
Monday thru Friday
8:00 AM and 4:00 PM

Cash, checks, or money orders are acceptable methods of payment.
Please bring your tax bill payment stub and have your check written in advance.

HOW DO I PAY A TAX BILL BY MAIL?

Please send payments by mail to:

  • Jefferson County Sheriff’s Office
  • PO Box 34570
  • Louisville, KY 40232-4570

Enclose your check or money order payable to “Jefferson County Sheriff” along with your tax bill payment stub. If you cannot enclose a tax bill payment stub, please print your 14 digit Property ID number on your check or money order.

You may also print a copy of your tax bill from our website at jcsoky.org or contact our Property Tax Division at (502) 574-5479 to obtain your 14 digit Property ID number.

HOW DO I PAY A TAX BILL ONLINE?

Payments may be made online at jcsoky.org/ptax_search.htm.
Online payments may be made with any major credit card (Visa, Mastercard, Discover).

A merchant transaction fee applies to online payments and you will have an opportunity to review these fees before proceeding with your payment.

Merchant Transaction Fees (2017 Tax Bills)

Visa, MasterCard & Discover Credit Cards
2.50% of the amount of the transaction
MasterCard Debit Card
2.50% of the amount of the transaction
Visa (Business) Debit Card
2.50% of the amount of the transaction
Visa (Personal) Debit Card
$3.95 Flat Fee

Please note that transaction fees are charged by the vendor for processing your transaction and the Jefferson County Sheriff’s Office receives no portion of the transaction fee that is charged.

IS A DROP BOX AVAILABLE FOR MY PAYMENT AFTER HOURS AND ON WEEK-ENDS?

A drop box is located right inside of the Fiscal Court Building doors.

  • Jefferson County Sheriff’s Office
  • Fiscal Court Building
  • 531 Court Place
  • Louisville, KY 40202

The drop box will be available after hours, on weekends and Holidays.
Envelopes will be available for your check payment accompanied by your tax bill payment stub.

CAN I MAKE PARTIAL PAYMENTS ON MY PROPERTY TAX BILL?

November 1st to April 16th
The Jefferson County Sheriff’s Office will accept installment payments on current year property tax bills during the period that they are collecting the tax bills.

Beginning April 17th.
After the current year tax bills are transferred to the Jefferson County Clerk for collection you would need to contact the Jefferson County Attorney’s Office concerning your eligibility to enter into a payment plan with their office.

Jefferson County Attorney’s Office
531 Court Place
9th Floor
Louisville, Kentucky 40202
Phone: (502) 574-6331
Website: louisvilleky.gov/government/county-attorney/jefferson-county-tax-division

WHAT IF MY MORTGAGE COMPANY IS SUPPOSED TO PAY MY TAX BILL?

The property owner is legally responsible for ensuring that the tax bill is paid. If there is notice on your bill that your mortgage company will be paying the taxes and the mortgage company listed on your tax bill maintains an escrow account for the payment of your taxes, you may assume that the mortgage company will use your escrow account to pay the tax bill.

If you are unsure if the mortgage company indicated on the bill is responsible for paying your tax bill, please contact your mortgage company and inquire.

CAN I PAY MULTIPLE BILLS WITH A SINGLE CHECK?

We will accept a single check as payment for multiple bills. Please make sure you enclose tax bill payment stubs for all bills which you are paying or otherwise submit documentation clearly showing all bills you wish to pay.

Also please verify that your check total equals the total amount due for all of your bills to avoid delays in processing.

HOW DO I OBTAIN A RECEIPT FOR MY PROPERTY TAXES?

Your canceled check or money order stub will be your receipt.

If you are paying your tax bill in-person at the Jefferson County Sheriff’s Office, you will receive a receipt at the time of your payment.

You also have the ability to print a current year tax bill showing the amount paid and the payment date from our website at jcsoky.org.

WHAT IF THE NAME OR ADDRESS LISTED ON MY PROPERTY TAX BILL IS INCORRECT?

The name and address on your property tax bill is provided to the Sheriff’s Office by the Jefferson County Property Valuation Administrator prior to the current year tax bills being printed. If a property was sold, there may have been insufficient time to update the owner’s name and address prior to the tax bill being printed. If this is the case, you may still wish to contact the Property Valuation Administrator to verify that the updated ownership information has been received and processed so the next year tax bills will be sent to the correct address.

  • Office of the Jefferson County PVA
  • Glassworks Building
  • 815 W. Market St.
  • Suite 400
  • Louisville, KY 40202-2654
  • Phone: (502) 574-6380
  • Website: jeffersonpva.ky.gov
If the mailing address for the tax bill has changed, you can print a change of address form from the Property Valuation Administrator’s website.

WHAT IF I HAVE BOUGHT OR SOLD THE PROPERTY FOR WHICH I'M BEING BILLED?

Tax bills for real property are sent to the owner of record as of January 1, or the current owner, as shown in the records of the Property Valuation Administrator at the time the bills were prepared.

The seller usually pays a pro-rated tax at the closing for the portion of the year they owned the property. The buyer is then responsible to pay the entire tax bill amount when billed. If you receive a bill for a property you have bought or sold and are uncertain as to your responsibility for the bill, please review your settlement statement or contact your closing agent for further information.

If you have received the tax bill and determine the other party is responsible for the taxes, please forward the tax bill or contact our Property Tax Division at (502)574-5479 and request that a copy of the tax bill be mailed to the other party.

HOW IS MY TAX BILL CALCULATED?

The face value amount of your tax bill is determined by taking the assessed value of your property, less any exemptions, and multiplying this value by the tax rate for your district or property type.

Please click here for real property tax rates or click here for tangible property tax rates.

HOW IS THE ASSESSED VALUE OF MY PROPERTY DETERMINED?

The assessed value on which your tax bill is based is determined by the Jefferson County Property Valuation Administrator and by statute reflects the fair cash value as of January 1st of the current tax year.

Please contact the Property Valuation Administrator should you have any questions regarding the assessed value of your property.

  • Office of the Jefferson County PVA
  • Glassworks Building
  • 815 W. Market St.
  • Suite 400
  • Louisville, KY 40202-2654
  • Phone: (502) 574-6380
  • Website: jeffersonpva.ky.gov

WHAT ARE HOMESTEAD OR DISABILITY EXEMPTIONS?

Homestead or disability exemptions reduce the taxable value (and accordingly the tax amount due) for a home that you own and within which you live if you are 65 years of age or older or if you are totally disabled. Please note that exemptions will reduce your tax liability but will not eliminate your tax bill completely unless your home’s assessed value is less than the exemption amount.

For further information on eligibility or the application process for an exemption, please contact the Jefferson County Property Valuation Administrator.

  • Office of the Jefferson County PVA
  • Glassworks Building
  • 815 W. Market St.
  • Suite 400
  • Louisville, KY 40202-2654
  • Phone: (502) 574-6380
  • Website: jeffersonpva.ky.gov

WHAT ARE THE TAX RATES AND TAXING JURISDICTIONS FOR JEFFERSON COUNTY?

Please click here for real property tax rates or click here for tangible property tax rates. Your property type or location determines the exact tax rate to be applied to your property. The Jefferson County Sheriff’s Office collects taxes on behalf of the following taxing jurisdictions:

  • Commonwealth of Kentucky
  • Jefferson County Board of Education
  • Louisville/Jefferson County Metro Government
  • Louisville/Jefferson County Urban-Service District
  • Louisville Downtown Management District
  • Jeffersontown Fire Protection District
  • Camp Taylor Fire Protection District
  • Okolona Fire Protection District
  • Eastwood Fire Protection District
  • Lake Dreamland Fire Protection District
  • Pleasure Ridge Park Fire Protection District
  • Highview Fire Protection District
  • Harrods Creek Fire Protection District
  • Middletown Fire Protection District
  • McMahan Fire Protection District
  • Fern Creek Fire Protection District
  • Lyndon Fire Protection District
  • Buechel Fire Protection District
  • Worthington Fire Protection District
  • Fairdale Fire Protection District
  • Anchorage Fire Protection District
  • St. Matthews Fire Protection District
  • City of Mockingbird Valley

  • NOTE: Many of the smaller cities within Jefferson County issue and collect separate tax bills. These bills are a separate billing and are in addition to the Jefferson County tax bills that are issued by the Sheriff’s Office. If you live in a Satellite City you will need to contact the city office where you live if you have any question concerning their tax rates, tax bills, amounts due or services.

WHAT IF MY TAX PAYMENT IS RETURNED FOR INSUFFICIENT FUNDS?

Upon notice that a check has been dishonored by the issuer’s financial institution, the tax bill will be unpaid. Reimbursement for returned checks must be made by cash or certified check and will be processed in the applicable collection period, possibly resulting in additional penalties and interest.

A $45.00 processing fee for each check returned will also be due the Jefferson County Sheriff’s Office.

WHEN DOES THE JEFFERSON COUNTY SHERIFF’S OFFICE COLLECTION PERIOD END?

At the close of business day on April 16, 2018 all unpaid 2017 tax bills will be transferred to the Jefferson County Clerk for further collection proceedings. Additional penalties, interest and fees will be added after this date. Additionally, if the bill remains unpaid, it may be subject to sale to a third-party.

Payments mailed to the Jefferson County Sheriff’s Office that are post-marked after the transfer date will be returned to the taxpayer. The taxpayer would need to contact the Jefferson County Clerk’s Office to obtain the higher amount that will need to be paid to the Clerk’s Office.

  • Jefferson County Clerk
  • 527 W. Jefferson St.
  • Suite 100a
  • Louisville, KY 40202
  • Phone: (502) 574-6016
  • Website: jeffersoncountyclerk.org

HOW CAN I DETERMINE IF THERE ARE ANY DELINQUENT TAXES FOR A PROPERTY?

Pursuant to statute, the Office of Sheriff only collects current year real estate and tangible property taxes. Delinquent taxes for any prior year(s) are collected by the Jefferson County Clerk’s Office. Please contact the Clerk for information on delinquent property tax inquiries, amounts due, or payment instructions.

  • Jefferson County Clerk
  • 527 W. Jefferson St.
  • Suite 100a
  • Louisville, KY 40202
  • Phone: (502) 574-6016
  • Website: jeffersoncountyclerk.org

HOW CAN I PURCHASE DELINQUENT TAX LIEN?

The Jefferson County Clerk’s Office conducts a tax lien sale each summer for the previous year’s delinquent tax bills. Any bill not sold remains available for purchase from the Clerk throughout the year.

Please contact the Clerk for information on delinquent property tax inquiries, amounts due, payment instructions or purchasing tax liens.

  • Jefferson County Clerk
  • 527 W. Jefferson St.
  • Suite 100a
  • Louisville, KY 40202
  • Phone: (502) 574-6016
  • Website: jeffersoncountyclerk.org
NOTE: Purchase of a tax lien by itself does not constitute ownership of a property.

 

 
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