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.
The Sheriff’s Office has moved to 515 W. Market St.
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
2025 Real Property Tax Rates - Per $100
State
0.106
Metro Louisville
0.118
Jefferson County Public School
0.717
Urban Service District
0.319
Louisville Downtown Mgt. District
0.0877
Anchorage / Middletown Fire also includes Eastwood, Harrods Creek & Worthington
Fire
0.175
Fairdale Fire
0.10
Fern Creek Fire also includes Buechel / Camp Taylor / Highview Fire
0.18
Jeffersontown / McMahan Fire
0.20
Okolona Fire
0.17
Pleasure Ridge Park Fire also includes Lake Dreamland
0.20
St. Matthews / Lyndon Fire
0.185
City of Mockingbird Valley
0.07
Tangible Tax Rates
2025 Personal Property Tax Rates - Per $100
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
0.175
Fairdale
0.10
Fern Creek also includes Buechel / Camp Taylor / Highview Fire