What is the property tax rate in Warren County?

The combined effective property tax rate in Warren County, Kentucky is approximately 0.78%.

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

Property Tax in Warren County, 2026

A calculator and field guide for Bowling Green-area homeowners — and for anyone considering a move to Warren 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).

Warren County, home to Bowling Green and 140k 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 Warren 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. Warren County\'s combined rate is ~$0.78/$100 of AV (= $0.78% 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 Warren County rate breakdown ($ per $100 of AV (100% fair cash value, no AR reduction), Bowling Green district)

Taxing entity	Rate
Combined consolidated rate (~$0.78 / $100 of AV)	0.7800
Combined total	0.7800

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

Note: Warren County is **home to Bowling Green** — the third-largest city in Kentucky (~75K, the seat) and **home to the only Corvette assembly plant in the world** (General Motors Bowling Green Assembly Plant, in operation since 1981). Bowling Green is also home to Western Kentucky University (WKU, ~16,500 students). The county sits at the I-65 corridor midway between Louisville and Nashville, ~110 miles south of Louisville and ~65 miles north of Nashville. Major employment includes the GM Corvette plant (~1,000 employees), WKU, Med Center Health (regional hospital system), and Houchens Industries (a Bowling Green-based food retailer with ~$3 billion in annual revenue).

Note: Warren County effective property tax rates run approximately **0.78% — among the lower in Kentucky**. Combined consolidated rate is ~$0.78/$100 of AV. Median home values around $275K combined with the lower rate produce median annual bills around $2,145.

Note: For relocation buyers: Warren County offers **the central-Kentucky university+manufacturing** option — substantial GM Corvette assembly employment, WKU university amenities, low cost of living, and reasonable I-65 access to both Louisville and Nashville. Strong relocation demand from Tennessee and Indiana driven by Kentucky's lower property tax rates and the city's growth.

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 Warren County

Warren County contains 5 incorporated municipalities, ranging from Bowling Green 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 Warren County is subject to Warren County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Bowling Green County seat	city	75,000
Smiths Grove	city	800
Plum Springs	city	500
Woodburn	city	320
Oakland	city	250

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Bowling Green tax district. Other cities in Warren 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 Warren 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 Warren County

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

Weird fact

Bowling Green is **the only place in the world where Corvettes are manufactured** — General Motors' **Bowling Green Assembly Plant** has produced every Chevrolet Corvette since the plant opened in 1981 (replacing the original St. Louis assembly plant). The Corvette has been continuously produced since 1953 — making it the longest-continuously-produced American sports car. The mid-engine C8 Corvette (introduced for 2020) is also assembled exclusively at Bowling Green. The **National Corvette Museum** (across I-65 from the assembly plant) hosts ~150,000 annual visitors and has the famous **2014 Corvette Museum Sinkhole** display — in February 2014, a sinkhole opened in the Skydome wing of the museum and swallowed 8 priceless Corvettes; the recovered (damaged) cars are now displayed alongside the preserved sinkhole feature.

Hometown hero

Duncan Hines

The American businessman and food critic Duncan Hines (1880-1959) — namesake of the Duncan Hines cake mix brand — was born and lived most of his life in Bowling Green, Warren County. Hines published the influential restaurant guide "Adventures in Good Eating" (1936) — predating the Michelin Guide's US arrival by decades. Hines licensed his name to the Procter & Gamble cake mix line in 1952. Other notable Warren County figures include **Steve Beshear** (66th Governor of Kentucky 2007-2015 — and father of current Governor Andy Beshear), and **Junior Bridgeman** (1953-2024, the NBA player turned billionaire fast-food franchisee — owned hundreds of Wendy's, Chili's, and other restaurants).

Biggest annual event

WKU football + National Corvette Museum events

WKU Hilltoppers football home games at L.T. Smith Stadium (capacity 22,000, in Bowling Green) and basketball at E.A. Diddle Arena (capacity 7,500) draw substantial regional fan attendance. The National Corvette Museum hosts the annual **Corvette Funfest** (multiple times per year, including the celebrated 25th anniversary celebrations) and the **Corvette Hall of Fame** induction ceremony. The Greenwood Mall (in Bowling Green) and the Lost River Cave Park are major regional attractions.

Property Tax in Warren County, 2026