Ky. Const. § 172

Kentucky Real Estate Calculators

Kentucky's 100% fair-cash-value assessment, the 11.5¢/$100 state rate under KRS 132.020, and the KRS 132.027 (HB 44) 4% revenue rollback that throttles district rate-setting. KRS 132.810 senior/disability homestead exemption.

Anchored to: Ky. Const. § 172; KRS §§ 132.020, 132.027, 132.810

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

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Ky. Const. § 172 (fair-cash-value assessment standard)

Kentucky Property Tax Calculator

Compute a Kentucky property's annual tax bill under Ky. Const. § 172 (fair-cash-value standard) and KRS 132.020 (state real-property rate of 11.5¢ per $100 of value). Stacks the state rate with county / city / school / special-district rates, applies the KRS 132.810 homestead exemption ($46,350 for the 2025–2026 biennium when the owner is 65+ or totally disabled), and explains the House Bill 44 / KRS 132.027 4% revenue-rollback mechanism that limits assessment-driven revenue growth in local taxing districts.

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Kentucky Property Tax Calculator
Compute a Kentucky property's annual tax bill under Ky. Const. § 172 (fair-cash-value standard) and KRS 132.020 (state real-property rate of 11.5¢ per $100 of value). Stacks the state rate with county / city / school / special-district rates, applies the KRS 132.810 homestead exemption ($46,350 for the 2025–2026 biennium when the owner is 65+ or totally disabled), and explains the House Bill 44 / KRS 132.027 4% revenue-rollback mechanism that limits assessment-driven revenue growth in local taxing districts.

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Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

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