Frequently Asked Questions

The Jefferson County Sheriff’s Office is the primary property tax collector for State, Metro Louisville, Urban Service District, Jefferson County Public School, Suburban Fire, and other special district taxes. We collect approximately 900 million dollars per year, from over 300 thousand tax payers.
 

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 the begining of November 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 Tax Department 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 Tax Department
  • 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 2020 TAX BILLS?

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

At the close of business on April 15, 2021 all unpaid 2020 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 WEEKEND 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 TAX DEPARTMENT?

Veterans Day Wednesday, November 11, 2020
Thanksgiving Thursday & Friday, November 26 & 27, 2020
Christmas
Thursday & Friday, December 24 & 25, 2020
New Year's Thursday, December 31, 2020 &
Friday, January 1, 2021
Dr. Martin Luther King Jr. Day Monday, January 18, 2021

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. Masks are required. Social distancing will be observed which may result in longer lines and wait times for payment processing.

  • Jefferson County Sheriff’s Office Tax Department
  • 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.
Note: Payments of six (6) or more property bills will be sent to the lockbox processing center and not processed in the office.

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's Office” along with your tax bill payment stub or copy of your tax bill. You may print a copy of your tax bill from our website at jcsoky.org/ptax_search.htm. Please include your Property ID or property address on your check or money order.
Note: To verify that your payment has processed please check your bank statement and our website for payment. It may take up to ten (10) days for payment to show processed.

HOW DO I PAY A TAX BILL ONLINE?

Payments may be made online at jcsoky.org/ptax_search.htm.

Online Options Available

eCheck provides quick and easy electronic transfer of funds from your existing bank account for payment. A $2.00 fee is charged for this method. You are given a confirmation of your payment and all information is electronically secured.

Credit/Debit cards – American Express, Discover, Master Card and Visa. A vendor convenience fee applies to online credit/debit card payments and you will have an opportunity to review these fees before proceeding with your payment.

Vendor Fees

eCheck
$2.00 per transaction
All credit/debit cards: (American Express, Discover, MasterCard & Visa)
2.25% of the amount of the transaction plus $1.50 per transaction

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

ARE DROP BOXES AVAILABLE FOR MY PAYMENT?

Drop boxes are conveniently located across the county. Please enclose your tax payment with the tax bill payment stub. No stamp needed. No cash payments.
These are drop off sites only. No payments will be processed at these sites.

Downtown - Sheriff’s Office
531 Court Place
Fiscal Court Building
(Drop box available just inside the main door 24hrs a day, 7 days a week)
Dixie Branch - County Clerk's Office
4919-F Dixie Highway
Kroger Shopping Center
Hours: 8:30 to 4:30 T, W, Th, F
Extended hours: 8:30 to 6:30 Monday
Fairdale Branch - County Clerk's Office
10616 West Manslick Road
Fairdale Playtorium
Hours: 8:30 to 4:30 M, W, Th, F
Extended hours: 8:30 to 6:30 Tuesday
Highview Branch - County Clerk's Office
7813 Beulah Church Road
Beulah Church Shopping Center
Hours: 8:30 to 4:30 T, W, Th, F
Extended hours: 8:30 to 6:30 Monday
East Branch - County Clerk's Office
12312-A Shelbyville Road
Middletown Plaza
Hours: 8:30 to 4:30 T, W, Th, F
Extended hours: 8:30 to 6:30 Monday
Westport Branch - County Clerk's Office
9451 Westport Road, Suite 117
Hours: 8:30 to 4:30 M, T, Th, F
Extended hours: 8:30 to 6:30 Wednesday

CAN I MAKE PARTIAL PAYMENTS ON MY PROPERTY TAX BILL?

November 2nd to April 15th
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.

After April 15th.
The current year tax bills are transferred to the Jefferson County Clerk for collection and 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
First Trust Centre
200 S. Fifth Street
Suite 200N
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 provide copies of a tax bill(s) printed from our website at jcsoky.org/ptax_search.htm.

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 roll being prepared.

The name and address on the official tax roll can not be changed for the current year. You will need to pay the tax bill as listed.

If you want to change your mailing address for next year's tax bill you will need to complete a change of address form found on the PVA website and mail the completed form to the PVA office.

  • 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 IF I HAVE BOUGHT OR SOLD THE PROPERTY DURING THE CURRENT TAX YEAR?

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 tax rolls 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. 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 Tax Department at (502)574-5479 and request that a copy of the tax bill be mailed to the other party.

If you have not received a tax bill and you are responsible for the payment, you may print a tax bill from our website or contact our office: Tax Department (502) 574-5479 and request a copy of the tax bills be mailed to you.

Note: Failure to receive a tax bill does not relieve the property owner of the obligation to pay the tax bill nor does it waive the penalties and fees for late payment.

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 the applicable taxing districts 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 of your real property on which your tax bill is based is determined by the Jefferson County Property Valuation Administrator. By statute, the amount is 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
  • Anchorage Fire / Middletown Fire (includes former Eastwood Fire, Harrods Creek Fire and Worthington Fire Protection District
  • Buechel Fire Protection District
  • Camp Taylor Fire Protection District
  • Fairdale Fire Protection District
  • Fern Creek Fire Protection District
  • Jeffersontown Fire / McMahan Fire Protection District
  • Highview Fire Protection District
  • Okolona Fire Protection District
  • Pleasure Ridge Park Fire Protection District (incudes former Lake Dreamland Fire Protection District)
  • St. Matthews Fire / Lyndon Fire Protection District
  • City of Mockingbird Valley

  • NOTE: Many of the smaller home rule 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 home rule 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 15, 2021 all delinquent 2020 tax bills will be transferred to the Jefferson County Clerk for further collection proceedings. Once transferred various penalties, fees and interest at 1% per month are added to the total amount due. All payments due on delinquesnt bills are required to be remitted to the clerk's office.

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
Note: If delinquent amounts are not paid the tax bill may be subject to being purchased by a third party purchaser.

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

Pursuant to statute, the Sheriff's Office only collects current year real estate and business property taxes. For prior year(s) delinquent tax amounts, please contact the Jefferson County 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 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 or go to their website for information on delinquent property tax inquiries, amounts due, payment instructions or the purchasing of certificate of delinquencies.

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

WHERE CAN I FIND ADDITIONAL INFORMATION ABOUT THE PROPERTY TAX PROCESS?

Please visit the Kentucky Department of Revenue website for more information about the process for property assessments, appeals, tax rates and property tax bill collections.

Website: Kentucky Department of Revenue

WHO CAN I CONTACT IF I NEED ASSISTANCE PAYING MY TAX BILL?

Local non-profit LHome might be able to assist you with their low interest Property Tax Assistance Loan Program. Certain requirements and restrictions apply. To learn more, call (502) 882-8091 or visit:

Website: www.lhomeky.org

 

 
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