Property Tax
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 1 billion dollars per year, from over 300 thousand taxpayers, for 13 different taxing jurisdictions.
How tax bills are 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.
Real Property Tax Rates
2024 Real Property Tax Rates - Per $100 | |
State | 0.109 |
Metro Louisville | 0.121 |
Jefferson County Public School | 0.735 |
Urban Service District | 0.319 |
Louisville Downtown Mgt. District | 0.0831 |
Anchorage / Middletown Fire also includes Eastwood, Harrods Creek & Worthington Fire | 0.173 |
Fairdale Fire | 0.10 |
Fern Creek Fire also includes Buechel / Camp Taylor / Highview Fire | 0.18 |
Jeffersontown / McMahan Fire | 0.17 |
Okolona Fire | 0.17 |
Pleasure Ridge Park Fire also includes Lake Dreamland | 0.20 |
St. Matthews / Lyndon Fire | 0.15 |
City of Mockingbird Valley | 0.08 |
Tangible Tax Rates
2024 Personal Property Tax Rates - Per $100 |
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File | Name | State | Metro Louisville | USD | School |
1.7 | Total Schedule A | 0.45 | 0.166 | 0.566 | 0.735 |
2.7 | Total Schedule B | 0.15 | |||
3.1 | Merchants Inventory | 0.05 | 0.735 | ||
3.2 | Finished Goods | 0.05 | 0.735 | ||
3.3 | Raw Materials | 0.05 | |||
3.4 | Goods in Process | 0.05 | |||
3.5 | Goods in Warehouse Resident | 0.05 | 0.735 | ||
3.6 | Goods in Warehouse Transit | 0.00 | |||
3.7 | Agr. Products Tobacco | 0.015 | 0.015 | ||
3.8 | Agr. Products Other | 0.015 | 0.045 | ||
3.9 | Agr. Products At Plant | 0.015 | |||
4.0 | Total Aircraft & Watercraft | 0.015 | 0.735 | ||
4.1 | Documented Boats | 0.015 | 0.166 | 0.566 | 0.735 |
5.0 | Livestock & Farm Machinery | 0.001 | |||
6.0 | Total Other Schedule C | 0.45 | 0.166 | 0.566 | 0.735 |
7.0 | Foreign Trade Zone | 0.001 | |||
8.1 | Manufactured Machinery | 0.15 | |||
8.2 | Other Tangible Property | 0.45 | 0.166 | 0.566 | 0.735 |
9.0 | Recycling Machinery | 0.45 |
Fire District Chart for Schedule 1.7, 3.1, 3.2, 3.5, 3.6, 4.0, 4.1, 6.0 and 8.2 | Personal |
Anchorage / Middletown also includes Eastwood, Harrods Creek & Worthington | 0.173 |
Fairdale | 0.10 |
Fern Creek also includes Buechel / Camp Taylor / Highview Fire | 0.18 |
Jeffersontown / McMahan | 0.17 |
Okolona | 0.17 |
Pleasure Ridge Park also includes Lake Dreamland | 0.20 |
St. Matthews / Lyndon | 0.15 |
City of Mockingbird Valley | 0.08 |