Kathy H. Witt
Fayette Co. Sheriff
Lexington, KY 40507
The Office of the Fayette County Sheriff, as
established in Kentucky law by KRS 134.140 and 160.500,
is the collector of all state, county, school, and
district taxes that are derived from assessed real,
tangible, and intangible properties. The office is then
responsible for the distribution of tax collections to
the appropriate taxing authority or jurisdiction.
Tax payment status is
You may pay your property taxes online before 11:59pm Eastern on April 15, 2014, at our
online tax payment page
Frequently Asked Questions
- Q: When is my current
- A: The Sheriff normally
receives the tax bills from the County Clerk at the
end of September. By statute, we may not accept tax
payments prior to this time. Most taxpayers should
anticipate receiving their bills the first week of
October. The bill will show four different due dates
and payment amounts. For the 2013 tax year, the
dates and amounts due are as follows:
Received or postmarked:
by 11:59:59pm on 11/1/2013, face value, less a 2% discount
by 11:59:59pm on 12/31/2013, face value
by 11:59:59pm on 01/31/2014, face value, plus a 5% penalty
by 11:59:59pm on 04/15/2014, face value, plus a 21% penalty
Our office recognizes postmarks as evidence of
timely payment. Collection dates and penalty amounts
are set by statute and approved by the Kentucky
Revenue Cabinet; therefore, our Office has no authority to
negotiate these matters.
- Q: What are the 2013
property tax rates?
- For 2013
property tax rates,
- For 2013
personal property tax rates,
- Q: What if I haven't
received my tax bill by October 8, 2013?
- A: If you have not
received your tax bill by this date, please
contact our office and a duplicate bill will be sent
to you promptly.
- Q: I received a letter
stating my bill was sent to my mortgage company. Do
I have to pay this?
- A: If you have received
this information letter, it indicates a mortgage
company has requested to receive the original copy
of your tax bill. If you no longer have an
arrangement with your mortgage company to pay your
property taxes, please contact our office so that we
may send you a duplicate bill. If you're unsure if
your mortgage company will be paying your taxes, you
should contact your mortgage company immediately.
- Q: Where and how may I
make a payment?
- A: You may mail a check
or money order with your tax payment voucher to our
post office box or physical address, or you may pay
in person at our physical address.
Office of the Fayette County Sheriff
P.O. Box 34148
Lexington, KY 40588-4148
Office of the Fayette County Sheriff
Property Tax Division
District Court House
150 N. Limestone St., Suite 236
Lexington, KY 40507
You may also make payment online at our
online payment page.
Also, through January 31, 2014, you may pay your
property taxes at any Lexington Republic Bank & Trust location
as long as you bring your payment coupon .
- Q: Can I pay my tax bill
with a credit card?
- A: Credit cards are
currently accepted for online payment only, at our
online payment page
- Q: Can I make payments on
my tax bill?
- A: Unfortunately, we are
unable to accept partial payments on tax bills. If
you're having difficulty paying your bill, make sure
you're receiving any exemptions, such as homestead
or disability, to which you may be entitled. It's
also recommended to plan in advance for this annual
expense. Although rates and assessments may change
from year to year, the amount due is usually similar
from one year to the next. If you have a mortgage,
you could consider establishing an escrow account
with your lender. The mortgage company will then add
enough to your monthly mortgage payment to pay your
property taxes on your behalf at the end of the
- Q: May I pay multiple
bills with one payment?
- A: Yes.
- Q: Will I receive a
receipt for my tax payment?
- A: Your cancelled check
or money order stub serves as your receipt; however,
we will mail you a receipt if you enclose a
self-addressed, stamped envelope with your tax
payment. If you pay in person at our physical
address, we will be glad to provide a receipt at the
time you make your payment. If you pay online, you
will have the opportunity to print a receipt at the
time of payment or have a receipt sent to your
- Q: What is the official
- A: The tax year for our
community is a fiscal, as opposed to a calendar, tax
year. In other words, the bill that you receive in
October of 2013 represents the taxes you owe for the
period beginning July 1, 2013, and ending June 30,
- Q: What do I do with my
tax bill if it is for a house I sold?
- A: Please forward that
tax bill to the new owner at your prior address.
- Q: To whom do I pay
delinquent taxes for prior tax years?
- A: Please contact the
Fayette County Clerk at 859-253-3344 to request a
payoff amount for delinquent property tax bills.
- Q: Who pays the taxes on
the property that I bought or sold during the year?
- A: Kentucky law requires
the tax bill to be issued in the name of the January
1st owner. If the house has been sold or transferred
after January 1st, the bills are normally sent in
care of the new owner. However, for sales or
transfers close to the date the tax bills are
printed, there may be inadequate time to update this
information. As explained above, the tax bill covers
the period of July 1st of the current year through
June 30th of the following year. Therefore, a
closing agent or attorney will usually calculate and
collect the pro rated taxes due from each party at
closing. In some cases, the agent or attorney will
then pay the bill to the Sheriff. In other cases,
the buyer or seller may receive a credit on the
settlement statement but will then be responsible
for paying the bill to the Sheriff. Please check
with your closing agent or attorney for instructions
on your responsibility. Also note that our office
requires payment in full of the tax bill by one or
both of the parties; we cannot accept prorated
- Q: What are, and to whom
do I apply for, Homestead and Disability Exemptions?
- A: These are exemptions
that enable you to reduce the taxable assessment
(and accordingly your tax bill) of the home that you
own and within which you live if you are over the
age of 65 or are totally disabled. Please refer any
questions regarding these exemptions to the Property
Valuation Administrator's Office at 859-246-2722.
If you have further questions regarding your property
taxes, contact us by phone at
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