What is the property tax rate in Kenton County?

The combined effective property tax rate in Kenton County, Kentucky is approximately 0.95%.

Kenton County Property Tax Calculator (2026) — Kentucky Property Tax Almanac

Property Tax in Kenton County, 2026

A calculator and field guide for Covington-area homeowners — and for anyone considering a move to Kenton County — including Kentucky's 100% fair cash value assessment (KY Const. §172), the $49,100 Homestead Exemption for 65+ or totally disabled (indexed every 2 years), HB 639 (2025) creating a NEW dedicated disabled-veteran exemption ($240,000 AV exemption for 100% P&T in 2026, rising to $400,000 by 2030 — effectively full exemption for most KY homes), and HB 44's 4% revenue cap (limits district revenue growth, not bills).

Kenton County, home to Covington and 170k Kentuckians, operates under Kentucky\'s straightforward 100% fair cash value property tax system. Real estate is assessed at 100% of fair cash value (KY Constitution §172) — no assessment ratio reduction. Tax = AV × rate / $100. Combined rates include state property tax (~$0.115/$100 of AV), county, city, school district, and special district levies. HB 44 (1979) caps district revenue growth at 4% — when total AV in a taxing district rises, rates must roll back so the district collects no more than 4% additional revenue from existing property (excluding new construction). Cap can be exceeded by public hearing + possible recall vote.

How the bill is built

Kentucky property tax follows a 3-step calculation. Step 1: Fair Cash Value. The Kenton County Kentucky Property Valuation Administrator (Kentucky uses elected Property Valuation Administrators, NOT assessors) determines fair cash value annually using sales comparables. Step 2: Apply exemptions. The Homestead Exemption ($49,100 AV reduction for 2025-2026, indexed every 2 years) applies to owner-occupants 65+ or totally disabled. The HB 639 (2025) Disabled Veteran Exemption ($240,000 AV cap for 100% P&T in 2026, rising to $400K by 2030) replaces the Homestead when a vet qualifies — they don\'t stack. Step 3: Apply tax rate. Tax = (AV − exemptions) × rate / $100. Kenton County\'s combined rate is ~$0.95/$100 of AV (= $0.95% effective rate against full FMV, since AR is 100%).

Kentucky\'s 100% AR distinguishes it from most Southeastern states. Most Southern states use sub-100% assessment ratios — Alabama uses 10% for Class III residential, Mississippi uses 10%, South Carolina uses 4% for Legal Residence. Kentucky uses 100%, which means the rate visible on the tax bill IS the effective rate against full FMV. This produces clearer comparisons against Northern/Midwestern states (which also typically use 100% AR or rates expressed against full value). Kentucky\'s ~0.83% statewide median effective rate is below the US median of ~1.10% but well above Alabama\'s ~0.40%.

HB 639 (2025) was a major expansion of disabled-veteran property tax benefits in Kentucky. Before HB 639, disabled veterans only received the regular $49,100 Homestead Exemption — meaningful but limited. HB 639 created a NEW dedicated, tiered exemption: 100% P&T disabled vets receive a $240,000 AV exemption in 2026, rising to $260K (2027), $300K (2028), $340K (2029), and $400K by 2030. Partial disability ratings receive prorated amounts (10% rating = $5,000 minimum). Surviving spouse retains if continued residency. For Kentucky\'s many military communities (Fort Knox / Hardin, Fort Campbell / Christian), the new exemption produces effectively full property tax exemption for most homes.

HB 44 (1979) caps district revenue growth at 4%. When total assessed values in a taxing district rise, tax rates must roll back so that the district collects no more than 4% additional revenue from existing property (excluding new construction). Districts can exceed the 4% limit only by holding a public hearing — and if a sufficient number of taxpayers file a petition, the rate increase goes to a public vote. This mechanism doesn\'t cap individual tax bills directly, but limits how much total revenue a district can collect — providing structural stability against tax-bill spikes during rapid value appreciation.

2026 Kenton County rate breakdown ($ per $100 of AV (100% fair cash value, no AR reduction), Covington district)

Taxing entity	Rate
Combined consolidated rate (~$0.95 / $100 of AV)	0.9500
Combined total	0.9500

As of April 26, 2026 · From Kenton County Kentucky Property Valuation Administrator.

Note: Kenton County is **the Kentucky-side urban core of the Greater Cincinnati metro** — sitting immediately south of downtown Cincinnati across the Ohio River. Anchored by Covington (~41K, the seat — also the largest city in Northern Kentucky, with the celebrated MainStrasse Village historic German neighborhood and the Roebling Suspension Bridge connection to downtown Cincinnati), Independence (~30K, fast-growing southern Kenton suburb), Erlanger (~20K), Edgewood, Fort Mitchell, and Park Hills. The county is part of the bi-state Cincinnati metropolitan statistical area (which combines OH counties — Hamilton, Butler, Clermont, Warren — with KY counties Kenton, Boone, Campbell). Major employment includes Citi (Citigroup operates a major Kentucky-side back-office campus in Florence/Boone), Fidelity Investments (Covington), and St. Elizabeth Healthcare.

Note: Kenton County effective property tax rates run approximately **0.95% — moderate by Kentucky standards**. Combined consolidated rate is ~$0.95/$100 of AV. Median home values around $260K combined with the moderate rate produce median annual bills around $2,470 — substantially lower than the Ohio side of the Cincinnati metro (Hamilton County OH at 1.65%) for similar housing.

Note: For relocation buyers: Kenton County offers **the affordable Cincinnati-metro Kentucky-side** option — substantially lower property taxes than Hamilton County OH (Cincinnati side) for similar housing, no Ohio state income tax for KY residents working in OH (since Kentucky has its own income tax, but the rates are similar), and direct downtown Cincinnati commute via I-71/I-75 (Covington to downtown Cincinnati ~5-10 minutes). The trade-off: meaningfully different school district structure (Kenton uses Kentucky public school districts), different state income tax structure, and the historic Northern Kentucky communities have older housing stock.

Deductions and exemptions for 2026

Kentucky homeowner property tax relief is concentrated in three mechanisms: (1) the $49,100 Homestead Exemption (KRS 132.810, indexed every 2 years) for owner-occupants 65+ OR totally disabled, (2) the HB 639 Disabled Veteran Exemption ($240,000 AV cap for 100% P&T in 2026, rising to $400K by 2030), and (3) the HB 44 4% revenue cap for taxing districts. Kentucky uses 100% AR — no assessment ratio reduction.

$49,100 Homestead Exemption (65+ OR Totally Disabled)

Kentucky\'s Homestead Exemption (KRS 132.810) is $49,100 AV reduction for the 2025-2026 biennium. The amount is indexed every 2 years for inflation (was $46,350 in 2023-2024). Available to homeowners 65+ OR classified as totally disabled under any government-administered retirement system program (Social Security, VA, etc.). At Kentucky\'s typical 0.95% effective rate, saves roughly $470/year. One-time application for seniors (carries forward automatically); annual recertification for disability-based qualification. File Form 62A350 with the County PVA.

HB 639 Disabled Veteran Exemption (NEW 2025)

HB 639 (passed 2025) created a NEW dedicated disabled-veteran property tax exemption with tiered benefits by VA disability rating. 100% P&T disabled vets receive a $240,000 AV exemption in 2026, rising annually to $260K (2027), $300K (2028), $340K (2029), and $400K by 2030. Partial disability ratings receive prorated exemptions ($5,000 minimum at 10%). Surviving spouse retains if continued residency. The Vet Exemption and Homestead don\'t stack — the Vet Exemption replaces the Homestead when both would qualify. For Kentucky\'s many military communities (Fort Knox / Hardin, Fort Campbell / Christian), the Vet Exemption produces effectively full property tax exemption for most homes (median KY home values are well below the $240K cap).

HB 44 4% Revenue Cap (1979)

HB 44 (1979) caps district revenue growth at 4% — when total assessed values in a taxing district rise, tax rates must roll back so that the district collects no more than 4% additional revenue from existing property (excluding new construction). Districts can exceed the 4% limit by holding a public hearing — and if a sufficient number of taxpayers file a petition, the rate increase goes to a public vote. This mechanism doesn\'t cap individual tax bills directly, but provides structural stability against tax-bill spikes during rapid value appreciation.

Appealing your assessment

Kentucky property tax appeals follow a 3-tier process. Level 1: PVA Conference. Schedule a conference with the County Property Valuation Administrator (PVA) by May 1 or the deadline shown on your assessment notice. The PVA reviews and may adjust. Level 2: Local Board of Assessment Appeals. If unresolved, appeal to the Local Board within 30 days of the PVA conference. Level 3: Kentucky Board of Tax Appeals. Local Board decisions can be appealed to the Kentucky Board of Tax Appeals within 30 days. From there to Circuit Court. Most Kentucky appeals are resolved at the PVA conference or Local Board level.

Cities and towns in Kenton County

Kenton County contains 6 incorporated municipalities, ranging from Covington to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Kenton County is subject to Kenton County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Covington County seat	city	41,000
Independence	city	30,000
Erlanger	city	20,000
Edgewood	city	8,500
Fort Mitchell	city	8,500
Park Hills	city	3,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Covington tax district. Other cities in Kenton County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Kenton County Kentucky Property Valuation Administrator before relying on any estimate.

Frequently asked questions

When are Kentucky property taxes due?

Kentucky property taxes are typically due by December 31. Tax bills are usually mailed in October. Late payments after January 31 of the following year accrue penalty (typically 5% if paid within 30 days, plus interest). Most counties offer a 2% discount for early payment (typically by November 1 or November 30, varying by county). Most Kentucky homeowners pay through escrow via mortgage servicer.

How does the Kentucky $49,100 Homestead Exemption work?

Kentucky\'s Homestead Exemption (KRS 132.810) reduces the assessed value of your primary residence by $49,100 for the 2025-2026 biennium. Available to homeowners 65+ OR classified as totally disabled (Social Security or any government-administered retirement system program). The amount is indexed every 2 years for inflation (was $46,350 in 2023-2024). At Kentucky\'s typical 0.95% effective rate, saves roughly $470/year. One-time application for seniors (carries forward automatically); annual recertification for disability-based qualification. File Form 62A350 with the County PVA.

What is the HB 639 disabled veteran exemption?

HB 639 (passed 2025) created a NEW dedicated disabled-veteran property tax exemption with tiered benefits by VA disability rating. 100% P&T disabled vets receive a $240,000 AV exemption in 2026, rising annually to $260K (2027), $300K (2028), $340K (2029), and $400K by 2030. Partial disability ratings receive prorated exemptions ($5,000 minimum at 10% rating). Surviving spouse retains if continued residency. The Vet Exemption and the regular Homestead Exemption don\'t stack — the Vet replaces the Homestead when both qualify. For Kentucky\'s many military communities (Fort Knox, Fort Campbell), the new exemption produces effectively full property tax exemption for most homes (median KY home values are well below the $240K cap).

What is HB 44 and how does the 4% cap work?

HB 44 (1979) caps district revenue growth at 4% — when total assessed values in a Kentucky taxing district rise, tax rates must roll back so that the district collects no more than 4% additional revenue from existing property (excluding new construction). Districts can exceed the 4% limit by holding a public hearing — and if a sufficient number of taxpayers file a petition, the rate increase goes to a public vote. This mechanism doesn\'t cap individual tax bills directly, but provides structural stability. HB 44 has been a defining feature of Kentucky property tax stability for over 40 years.

How do I appeal my Kentucky assessment?

Kentucky property tax appeals follow a 3-tier process. Level 1: PVA Conference. Schedule a conference with the County Property Valuation Administrator (PVA) by May 1 or the deadline shown on your assessment notice. Level 2: Local Board of Assessment Appeals. Within 30 days of PVA conference. Level 3: Kentucky Board of Tax Appeals. Within 30 days of Local Board. From there to Circuit Court. Most appeals are resolved at the PVA conference or Local Board level.

About Kenton County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Covington's **Roebling Suspension Bridge** (opened 1866, connecting Covington KY and Cincinnati OH across the Ohio River) was at completion **the longest suspension bridge in the world** at 1,057 feet of main span — and it was designed by John A. Roebling, who would later design the **Brooklyn Bridge** (1869-1883) using lessons learned from the Covington bridge. The Roebling Bridge was the prototype for modern long-span suspension bridges; its appearance is essentially a smaller version of the Brooklyn Bridge. The bridge's blue paint scheme (now iconic) was added in 1976. The Roebling Bridge was designated a National Historic Landmark in 1975 and remains in active use as a 2-lane vehicular and pedestrian crossing.

Hometown hero

Toni Morrison (Lorain, OH connections via Covington)

Northern Kentucky's most-famous figure may be **George Remus** (1876-1952) — the Cincinnati-Covington bootlegger known as "the King of the Bootleggers" who controlled approximately 30% of all illegal liquor sales in the United States during early Prohibition (1920-1925). Remus operated from his Covington estate and is widely believed to be the inspiration for Jay Gatsby in F. Scott Fitzgerald's **The Great Gatsby** (1925) — Fitzgerald met Remus in Louisville in 1922 and incorporated elements of his lavish parties and questionable wealth into the Gatsby character. Remus was convicted of Prohibition violations in 1925 and later murdered his wife Imogene in 1927 (then was acquitted by reason of insanity in a sensational trial). The MainStrasse Village historic district in Covington preserves the German immigrant heritage of the area.

Biggest annual event

Maifest + Oktoberfest at MainStrasse Village

MainStrasse Village (Covington's historic German neighborhood, established 1815 by German immigrants) hosts **Maifest** (annual, late May, since 1981) and **Oktoberfest** (annual, late September) — two of the largest German-heritage festivals in the central United States. Combined attendance is ~150,000 over the festival weekends, with German food, beer halls, polka music, and traditional Bavarian programming. The historic Goose Girl statue and Carroll Chimes Bell Tower are landmarks. Northern Kentucky also hosts the Cincinnati-area Major League Baseball (Reds at Great American Ball Park, Hamilton County OH) and NFL (Bengals at Paycor Stadium, Hamilton County OH) — drawing substantial Kenton County fan attendance.

Property Tax in Kenton County, 2026