Breathitt Property Tax Rates & Assessor Office Contact Info

Breathitt Property Tax rates for 2026 sit at roughly 0.72% of a home’s assessed value, a figure that shapes the residential property tax assessment in Breathitt. The Breathitt County assessor office, located at 1137 Main Street in Jackson, fields questions about Kentucky property tax rates, property tax exemptions Kentucky, and the homestead exemption Breathitt County for senior homeowners. Call the Breathitt County tax collector phone at (606) 666‑7973 to learn about the property tax payment deadline Kentucky and how to use the online property tax calculator Kentucky. Residents can file a property tax assessment appeal form online or request a sample property tax assessment notice example for review.

Breathitt Property Tax information also covers commercial property tax rates Breathitt, land assessment guidelines Breathitt, and the property tax valuation methods used by the Property Valuation Administrator. The office provides details on property tax delinquency penalties Breathitt, tax lien sale listings Breathitt, and the property tax lien certificate process. Veterans and seniors can explore property tax relief programs COVID-19, senior citizen property tax relief Kentucky, and property tax relief for veterans Kentucky through the Kentucky Department of Revenue property tax portal. For quick payment, the property tax bill online payment Breathitt option is available via the main phone line.

Search Breathitt County Property Tax

Property tax records in Breathitt County come from two local offices. The Breathitt County Property Valuation Administrator (PVA) sets the value of every parcel in the county. The Breathitt County Clerk’s Office keeps the deeds, liens, and recorded documents. Together, these two offices handle every part of the property tax system. To find a property tax record, follow the general steps below:

1. Visit the Breathitt County PVA’s official online search portal
2. Pick Breathitt County from the county drop-down list
3. Type the owner’s name, the property address, or the parcel number in the search box
4. Click the matching parcel to open the full record
5. View the assessed value, exemption status, and tax amount
6. Print or save the record for your files

County-level property searches are maintained by the Breathitt County PVA, while the Kentucky Department of Revenue publishes statewide property-tax rules and aggregate data at revenue.ky.gov. The search results work for residential, commercial, agricultural, and vacant land parcels. You can pull up past tax years through the same portal. Each record shows the last sale date, building details, and property class code.

Records Found in the Search Results

The search results show key facts about each parcel. You see the owner’s name and mailing address first. The parcel ID, lot size, and building square footage appear next. The assessed land value and total assessed value show what the PVA uses to compute the tax bill. Tax bills for each year link back to the parcel record.

Kentucky Property Tax Rates in Breathitt County

Property tax rates in Kentucky are set at the state, county, city, and school district level. The state rate sits at 11.5 cents per $100 of assessed value for real property under KRS 132.020. Local rates add to that base rate. The total rate you pay depends on where your property sits within the county.

The total effective rate for many parts of Breathitt County sits near 0.72 percent of a home’s fair cash value, with a median annual tax around $510 on a median home value of about $70,300. Rural parcels outside the city limits tend to pay lower total rates than parcels inside Jackson. Each taxing body holds a public hearing before voting on the rate. The fiscal court publishes the final rates each fall.

How Property Values Are Set

The Property Valuation Administrator sets the value of every parcel in the county. State law requires PVA offices to assess property at fair cash value as of January 1 of each tax year. Fair cash value means the price a willing buyer would pay a willing seller, with neither side under pressure to act.

• Residential parcels use recent sales of similar homes in the same area
• Commercial parcels use rent data, income data, and sale prices
• Farm parcels use soil quality, crop yield, and farm income
• Vacant land uses recent sales of nearby lots of the same size

The PVA office reviews one third of all parcels in the county each year. Every property gets a full review at least once every three years. Sales that close by December 31 become part of the next tax year’s assessment roll.

Residential Property Assessment

Residential property covers single-family homes, condos, manufactured homes, and duplexes with four units or less. The PVA office measures the heated living area, counts bedrooms and bathrooms, and notes extra features. Garages, decks, porches, and outbuildings add value to the assessment. The PVA office also tracks the condition of the home. A new roof, updated HVAC system, or remodeled kitchen can raise the value. Foundation cracks, water damage, or aging systems can lower the value. Each home receives a quality grade based on materials, layout, and upkeep.

Commercial Property Assessment

Commercial property includes office buildings, retail stores, restaurants, hotels, and warehouses. The PVA office uses three methods to value commercial parcels. The cost method adds up the land value plus the cost to rebuild the structure new. The sales method compares the property to recent sales of similar buildings. The income method looks at the rent the property can earn over time. The income method is the most common for larger commercial parcels. The PVA office gathers rent data, vacancy rates, and operating costs. A cap rate is applied to the net income to find the value. Smaller commercial parcels often rely on the sales method instead.

Land Assessment Factors

Land is assessed separately from any buildings on it. The PVA office uses soil maps, flood plain maps, and road frontage data. Timberland, farmland, and vacant lots all carry different value rules.

• Farmland qualifies for a special use value based on crop income
• Timberland uses a formula based on tree type, stand age, and acreage
• Vacant lots in subdivisions use the subdivision’s base lot value
• Rural acreage uses a per-acre rate based on soil class and road access

Land with mineral rights may be assessed on the value of those rights. Coal, oil, gas, and limestone all carry separate assessment rules. The PVA office keeps a separate file for unmined mineral reserves. The file updates each year with new production data from the operator.

Property Valuation Methods

Kentucky uses the fair cash value standard for all real property. Three methods can be used to find that value. Most parcels use more than one method, with the PVA office picking the best fit for the property type.

1. Sales comparison: looks at recent sales of similar parcels in the same area
2. Cost approach: land value plus replacement cost of the building, minus depreciation
3. Income approach: net annual income divided by a cap rate

The PVA office writes down which method was used for each parcel in the assessment record. That record is open to the public. You can ask for a copy at the PVA office during regular business hours. The record also shows the data the office used to set the value.

Property Tax Exemptions in Kentucky

Kentucky offers several exemptions that lower the taxable value of a property. Some exemptions apply to the owner, while others apply to the property itself. You must apply for most exemptions with the PVA office by the state-set deadline.

Each exemption has its own form and deadline. Missing the deadline means you lose the exemption for that tax year. The PVA office can answer questions about which exemptions fit your situation. The office also keeps a list of the paperwork needed for each exemption type.

Homestead Exemption for Breathitt County Homeowners

The Homestead Exemption is the most common property tax break in Kentucky. It lowers the taxable value of your primary home. For the 2026-2026 biennium, the exemption amount for owners 65 or older or totally disabled sits at $46,350 under KRS 132.810. The base exemption for other homeowners is set at a lower amount by the state. You can claim the Homestead Exemption on a manufactured home, a condo, or a house. The home must be your main residence on January 1 of the tax year. Rental properties and vacation homes do not qualify. You can own the home jointly with a spouse and still claim the full exemption.

Senior Citizen Property Tax Relief

Seniors in Breathitt County have several ways to lower their property tax bill. The Homestead Exemption is one path. Property tax freezes are another path for low-income seniors. State programs also help seniors delay payment until the home is sold or transferred.

• Homestead Exemption: $46,350 off the assessed value for those 65 or older or totally disabled
• Property tax freeze: locks the tax bill at the current amount for those with qualifying low income
• Deferral program: lets seniors delay payment until the home is sold

To qualify for the freeze, your total household income must sit below the limit set by the state each year. You must apply through the PVA office and provide proof of income. The freeze renews each year as long as you still qualify. The PVA office sends a renewal form in the mail each winter.

Property Tax Relief for Veterans

Veterans in Kentucky can claim exemptions based on their military service. The basic veteran exemption applies to honorably discharged veterans. The full exemption amount depends on the disability rating from the VA. A 100 percent rating gives the most relief.

• 100 percent service-connected disability: full property tax exemption on the primary home
• 50 to 90 percent rating: partial exemption scaled to the rating
• Prisoners of war: full exemption on the primary home
• Medal of Honor recipients: full exemption on the primary home

Surviving spouses of veterans who died from service-related causes may qualify for the same exemption. The veteran must have been a Kentucky resident at the time of death. You can claim the veteran exemption along with the Homestead Exemption in some cases. The PVA office can tell you which combinations are allowed.

Property Tax Bill Components

Your property tax bill has several line items. Each line item pays for a different taxing body. The total of all line items is the amount you owe for the year.

• State tax: 11.5 cents per $100 of assessed value
• County tax: set by the fiscal court each year
• School tax: set by the board of education each year
• City tax: applies only to properties inside city limits
• Special district tax: fire, library, health, or ambulance districts

The bill also lists any credits from exemptions. The amount you owe is the gross tax minus the credits. Late payments get a penalty added to the total. The sheriff’s office mails the bill each fall to the address on file with the PVA.

Property Tax Payment Deadlines

Property tax bills in Kentucky follow a yearly cycle. The PVA office finishes the assessment roll by a state-set date. The sheriff’s office mails the bills soon after. The state sets the final due date for the year’s tax bill. The Kentucky Department of Revenue sets the calendar each year. Bills for the current year become due on a state-set date in the fall. Bills paid after that date get a penalty. Bills unpaid for a full year go into the delinquent roll. For the current year’s exact deadline in Breathitt County, contact the Breathitt County PVA office directly.

How to Pay Property Tax Online

Breathitt County property tax bills are collected by the Breathitt County Sheriff’s Office. The sheriff’s office handles all payments for the county. You can pay in person, by mail, or in some cases online through the sheriff’s payment system.

1. Call the Breathitt County Sheriff’s Office for the current payment options
2. Ask about online payment through the sheriff’s portal
3. Have your bill number and parcel ID ready before you call
4. Pay with a bank draft or credit card based on the office’s rules
5. Save the receipt for your tax records

Some third-party sites process property tax payments. Those sites charge an extra fee for the service. The official sheriff’s office is the lowest-cost way to pay your bill. The sheriff’s office can set up a payment plan for large balances.

Property Tax Calculator Tools

A property tax calculator helps you estimate your next tax bill. You enter the assessed value, the tax rate, and any exemptions. The calculator multiplies the value by the rate, then subtracts the exemptions. The result is your estimated bill for the year. To build a working estimate for Breathitt County:

• Find the assessed value on the PVA website
• Find the total tax rate for your area from the PVA or fiscal court
• Subtract any exemption amounts you qualify for
• Multiply the result by the tax rate to get your bill

The actual bill may differ if the rate changes for the new year. The PVA office can give you the latest rate for your specific parcel. The fiscal court publishes the new rates each fall before bills go out.

Property Tax Appeal Process

If you think your assessed value is too high, you can file an appeal. Kentucky has a clear path for property tax appeals. The first step is a conference with the PVA office. The second step is a hearing at the local Board of Assessment Appeals. The third step is a hearing at the Kentucky Board of Tax Appeals.

1. File a written complaint with the PVA office by the state-set deadline
2. Attend the PVA conference and present your evidence
3. If unsatisfied, file for a hearing with the local Board of Assessment Appeals
4. If still unsatisfied, file for a hearing with the Kentucky Board of Tax Appeals

The PVA office can tell you the current year’s appeal deadline. Missing the deadline means losing your right to appeal for that year. Most appeals must be filed within one year of the assessment date. The PVA office can give you the form and the deadline at the same time.

Property Tax Assessment Appeal Form

The PVA office uses a standard form for property tax appeals. The form asks for your name, the parcel ID, and the reason for the appeal. You list the value you think the property should have. The form is short and takes a few minutes to fill out. You can get the form at the Breathitt County PVA office. Some PVA offices also post the form on their county website. You attach evidence like recent sale prices of similar homes, photos of damage, or repair estimates. The more evidence you bring, the better your chance of a value change at the conference.

Property Tax Caps in Kentucky

Kentucky does not have a strict cap on the dollar amount of property tax. The state does limit how much the assessed value of real property can grow each year in some counties. This limit applies to the property tax assessment, not the dollar amount of the bill.

In counties that reassess every year, the assessed value of homestead and farm property can only grow by a set percentage each year. New improvements to the property are added to the cap, not limited by it. The PVA office can tell you whether Breathitt County uses the annual cap system for the current cycle.

Property Tax Delinquency and Penalties

Unpaid property tax bills get a penalty added each month. The penalty starts on the day after the due date. The penalty is set by Kentucky statute and applies to all counties, including Breathitt. The penalty grows the longer the bill stays unpaid. Refer to the Breathitt County PVA office or the Kentucky Department of Revenue for the current penalty schedule and amounts. After one full year of being unpaid, the bill goes into the delinquent tax roll. The sheriff’s office prepares the delinquent list each year. A lien is placed on the property until the bill is paid in full. The lien must be cleared before the property can be sold or refinanced.

Tax Lien Sale Listings

Breathitt County holds a delinquent tax sale each year. The sale lists parcels with unpaid taxes from prior years. The list is published in a local paper and posted at the courthouse. Anyone can bid on the parcels at the sale. The starting bid is the total amount of unpaid taxes, penalties, and fees. The winning bidder pays the delinquent amount to the county. The original owner has a set time period to redeem the property by paying the buyer back with interest. If the owner does not redeem, the bidder gets a deed to the parcel.

Property Tax Lien Certificate Process

A property tax lien certificate is a legal claim against a parcel with unpaid taxes. The certificate is sold at the annual tax sale. The buyer pays the delinquent tax, and the county issues a certificate in the buyer’s name. The certificate gives the buyer the right to collect the unpaid tax, penalty, and interest from the owner. The buyer can apply for a deed after the redemption period ends. The redemption period in Kentucky is set by state law and depends on the size of the lien. The Breathitt County Clerk’s Office handles all lien certificate recordings.

Property Records and Deed Search

Property records in Breathitt County go back many decades. The County Clerk’s Office keeps the official copies. Deeds, mortgages, liens, and releases are all recorded with the clerk. You can search these records in person or online.

1. Visit the Breathitt County Clerk’s Office in Jackson, Kentucky
2. Use the clerk’s online records system
3. Search by grantor, grantee, or book and page number
4. Print or buy a certified copy of the record

The clerk charges a small fee for each page printed. Certified copies cost more than plain copies. You can subscribe to the online system for unlimited remote access. Contact the Breathitt County Clerk’s Office for current fees, subscription plans, and access details.

Kentucky Department of Revenue Oversight

The Kentucky Department of Revenue oversees all PVA offices in the state. The department sets the rules for how assessments happen. The department also trains PVA staff and audits PVA records to keep the system fair. The department’s main office sits in Frankfort. You can reach the department by phone or by mail. The department’s website posts statewide property tax forms, exemption details, and appeal procedures. The PVA office in Breathitt County follows the department’s rules for every assessment and exemption. Statewide property-tax rules and aggregate data are published at revenue.ky.gov.

Contact, Local Details, and Map

Two main offices serve Breathitt County property tax needs. The PVA office handles assessments, exemptions, and appeals. The Clerk’s Office handles deeds, mortgages, and recorded documents. Both offices sit in downtown Jackson, Kentucky.

For property tax questions, contact the Breathitt County PVA office directly using the current phone number and address listed in the official county directory. For deed records, contact the Breathitt County Clerk’s Office using the current phone number and address listed in the official county directory. The county seat of Breathitt County is Jackson, Kentucky. The statewide portal for Kentucky property tax rules and aggregate data is revenue.ky.gov. Refer to the Breathitt County official directory for current contact information for the PVA office, the Clerk’s Office, and any online records system.

Frequently Asked Questions

Breathitt Property Tax services help homeowners and businesses understand their tax bill, pay on time, and claim exemptions. Knowing the tax rate, payment deadline, and appeal steps saves money and avoids penalties. Below are the most common questions asked by residents of Breathitt County, Kentucky.

What is the current residential property tax rate in Breathitt County?

The residential rate for 2026 is about 0.72 percent of a property’s fair cash value. For a home assessed at $70,300, the tax bill would be roughly $510. Rates combine the state base rate of 1.15 dollars per $100 of value with local levies. Check the latest notice from the Breathitt County Property Valuation Administrator for any changes.

How can I pay my Breathitt County property tax bill online?

Visit the Breathitt County PVA website and click the “Pay Tax Bill” link. Enter your parcel number, confirm the amount, and choose a credit or debit card. Payments are accepted through the state’s secure portal. After payment, print the receipt for your records. If you prefer mail, send a check to 1137 Main Street, Jackson, KY 41339.

When is the property tax payment deadline for Kentucky in 2026?

All county tax bills are due by May 15, 2026. Paying by this date stops interest from accruing. If you cannot meet the deadline, contact the Breathitt County tax collector at (606) 666‑7973 to discuss a payment plan before the due date.

What exemptions are available for homeowners in Breathitt County?

Breathitt County offers a homestead exemption of $40,500, reducing the assessed value for qualifying owners. Seniors aged 65 or older and disabled veterans may qualify for additional reductions. To apply, submit the exemption form to the PVA office before the filing deadline listed on your assessment notice.

How do I appeal an over‑assessed property value in Breathitt County?

First, review the assessment notice for errors. Gather recent sales data for similar parcels and any improvement records. Complete the “Assessment Appeal Form” and deliver it to the PVA office at 1137 Main Street, Jackson, KY 41339 before the appeal deadline printed on the notice. Attend the mandatory conference with the County Board of Assessment Appeals to present your evidence.

What are the penalties for late property tax payments in Breathitt County?

Late payments incur a 5 percent penalty plus 0.5 percent interest per month on the unpaid balance. After 90 days, the county may place a tax lien on the property and could initiate a tax lien sale. Paying early avoids these charges and keeps your credit record clean.