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Taxes

  State Property Tax Rates Per $100 Valuation, 2016  
  Selected Class of Property State Rate Local Taxation
Permitted
 
  Real Estate $0.1220 Yes  
  Manufacturing Machinery $0.1500 No  
  Pollution Control Equipment $0.1500 No  
  Inventories:  
      Raw Materials $0.0500 No  
      Goods in Process $0.0500 No  
      Finished Goods $0.0500 Yes  
      Goods-In-Transit Exempt Limited  
  Motor Vehicles $0.4500 Yes  
  Other Tangible Personal Property $0.4500 Yes  
  Source: Kentucky Department of Revenue.  

  Local Property Tax Rates Per $100 Valuation, 2016  
  Taxing Jurisdiction Property Taxes
Per $100 Valuation
 Notes  
  Real Estate Tangibles Motor Vehicles  
  County  
  Boone $0.1940 $0.2407 $0.2190    
  Campbell $0.2978 $0.4214 $0.1990    
  Kenton $0.3195 $0.4613 $0.2776    
  City  
  Alexandria $0.1730 $0.0000 $0.0000    
  Bellevue $0.3130 $0.4370 $0.3850    
  Bromley $0.2800 $0.2800 $0.0000    
  California $0.1050 $0.0000 $0.0000    
  Cold Spring $0.1640 $0.1980 $0.1690    
  Covington $0.3130 $0.3332 $0.0000    
  Crescent Springs $0.2120 $0.1580 $0.0000    
  Crestview $0.2710 $0.8360 $0.0000    
  Crestview Hills $0.1600 $0.0000 $0.0000    
  Dayton $0.4950 $0.7130 $0.5009    
  Edgewood $0.2440 $0.2440 $0.0000    
  Elsmere $0.2230 $0.1930 $0.0000    
  Erlanger $0.3370 $0.5890 $0.0000    
  Fairview $0.3000 $0.0000 $0.0000    
  Florence $0.1820 $0.2840 $0.0000    
  Fort Mitchell $0.1380 $0.0000 $0.0000    
  Fort Thomas $0.4020 $0.4020 $0.3971    
  Fort Wright $0.2700 $0.4000 $0.1977    
  Highland Heights $0.1660 $0.1660 $0.0000    
  Independence $0.2710 $0.6420 $0.0000    
  Kenton Vale $0.2800 $0.0000 $0.0000    
  Lakeside Park $0.3140 $1.1820 $0.2769    
  Ludlow $0.3850 $0.7490 $0.2600    
  Melbourne $0.3970 $0.4000 $0.0000    
  Mentor $0.1170 $0.2500 $0.0000    
  Newport $0.2810 $0.2400 $0.0000    
  Park Hills $0.2090 $0.3340 $0.3340    
  Ryland Heights $0.1260 $0.2130 $0.0000    
  Silver Grove $0.2110 $0.1610 $0.2060    
  Southgate $0.5620 $0.7500 $0.2700    
  Taylor Mill $0.4390 $0.7500 $0.0000    
  Union $0.2160 $0.1880 $0.0000    
  Villa Hills $0.2140 $0.0730 $0.0000    
  Walton $0.1010 $0.2310 $0.2310    
  Wilder $0.2000 $0.3370 $0.1480    
  Woodlawn $0.2020 $0.2020 $0.0000    
  School District  
  Beechwood Independent Schools $0.8520 $0.8520 $0.5740    
  Bellevue Independent Schools $0.8260 $0.8330 $1.0140    
  Boone County Schools $0.6340 $0.6430 $0.4970    
  Campbell County Schools $0.6310 $0.6310 $0.5220    
  Covington Independent Schools $1.0990 $1.1450 $0.8590    
  Dayton Independent Schools $1.0790 $1.0810 $0.8590    
  Erlanger-Elsmere Independent Schools $0.9210 $0.9210 $0.6710    
  Ft. Thomas Independent Schools $1.0710 $1.0710 $0.9250    
  Kenton County Schools $0.6210 $0.6210 $0.6350    
  Ludlow Independent Schools $0.8740 $0.8740 $0.7460    
  Newport Independent Schools $1.0060 $1.0110 $0.9930    
  Silver Grove Independent Schools $1.3170 $1.3170 $0.8960    
  Southgate Independent Schools $1.0850 $1.0850 $0.5040    
  Walton-Verona Independent Schools $1.1370 $1.1370 $0.9070    
  Source: Kentucky Department of Revenue.  

  Local Occupational License Taxes, 2016  
  Cities, counties and school districts may levy an occupational license tax on the net profits of businesses and/or on the salaries and wages of employees earned in the jurisdiction. Rates can vary between the two types of occupational license taxes. Occupational license taxes may be levied on businesses as either a flat rate schedule or as a percentage of apportioned net profits or gross receipts. Where both the city and county levy an occupational license tax, a credit may be given, at the option of the local governments, for the amount paid to the city against the occupational license tax of the county. (Consult local jurisdictions for further details.)  
  Taxing Jurisdiction   Tax Rate on
Salaries/Wages
  Tax Rate on
Net Profits/Receipts
 
  County  
  Boone   0.80% (Tiered taxable wages.)   0.80% (on net profits. Mental health tax .15.)  
  Campbell   Max tax $406. Mental health .10; Sr Cit Serv .05; Trans .90   1.050% (on net profits)  
  Kenton   7.097% (Tiered taxable wages.)   .7097% net profits less than or equal to $25K; .1097% net profits over $25K to FICA cap  
  City  
  Alexandria   1.50% (Tiered taxable wages. Mental Health .10, Sr Cit .05, Trans .90)   0.087% (on gross receipts)  
  Bellevue   2.50% (Tiered taxable wages. Mental Health .10, Sr Cit .05, Trans .90)   on gross receipts (bracketed)  
  Bromley   1.00% (Tiered taxable wages)   0.125% (on gross receipts)  
  California   No tax   No tax  
  Cold Spring   1.00% (Tiered taxable wages. Mental Health .10, Sr Cit Ser .05, Trans .90)   on gross receipts. Tax schedule.  
  Covington   2.450% (Tiered taxable wages)   2.50% (on net profits)  
  Crescent Springs   1.00% (Tiered taxable wages)   0.075% (on gross receipts)  
  Crestview   No tax   No tax  
  Crestview Hills   1.00% (Tiered taxable wages)   0.75% (on net profits)  
  Dayton   2.00% (Tiered taxable wages. Mental Health .10, Sr Cit Ser .05, Trans .90)   on gross receipts. Tax Scale.  
  Edgewood   1.00% (Tiered taxable wages)   0.75% (on net profits)  
  Elsmere   1.25% (Tiered taxable wages)   1.00% (on net profits)  
  Erlanger   1.50%   0.075% (on gross receipts; max tax $40,000)  
  Fairview   No tax   No tax  
  Florence   2.00% (Tiered taxable wages. Mental health tax .15; School tax .50)   0.001% (on gross receipts)  
  Fort Mitchell   1.00% (Tiered taxable wages)   0.075% (on gross receipts)  
  Fort Thomas   1.25% (Tiered taxable wages)   1.25% (on net profits)  
  Fort Wright   1.150% (Tiered taxable wages)   0.075% (on gross receipts)  
  Highland Heights   1.00% (Tiered taxable wages)   0.35% (on gross receipts)  
  Independence   1.25% (Tiered taxable wages)   0.075% (on gross receipts)  
  Kenton Vale   No tax   No tax  
  Lakeside Park   1.00% (Tiered taxable wages)   0.75% (on gross receipts)  
  Ludlow   1.50% (Tiered taxable wages)   0.075% (on gross receipts)  
  Melbourne   No tax   $50 flat fee  
  Mentor   No tax   No tax  
  Newport   2.50% (Tiered taxable wages)   0.35% (on gross receipts)  
  Park Hills   1.50% (Tiered taxable wages)   0.35% (on gross receipts)  
  Ryland Heights   1.00% (Tiered taxable wages)   1.00% (on net profits)  
  Silver Grove   1.50% (Tiered taxable wages)   No tax  
  Southgate   2.50% (Tiered taxable wages)   on gross receipts. Tax Schedule.  
  Taylor Mill   2.00% (Tiered taxable wages)   2.00% (on net profits)  
  Union   No tax   No tax  
  Villa Hills   1.50% (Tiered taxable wages)   0.75% (on gross receipts)  
  Walton   No tax   No tax  
  Wilder   2.25% (Tiered taxable wages)   0.75% (on gross receipts)  
  Woodlawn   No tax   $50 Flat Fee  
  School District  
  Beechwood Independent Schools   No tax   No tax  
  Bellevue Independent Schools   No tax   No tax  
  Boone County Schools   0.50%   0.50% (on net profits)  
  Campbell County Schools   No tax   No tax  
  Covington Independent Schools   No tax   No tax  
  Dayton Independent Schools   No tax   No tax  
  Erlanger-Elsmere Independent Schools   No tax   No tax  
  Ft. Thomas Independent Schools   No tax   No tax  
  Kenton County Schools   No tax   No tax  
  Ludlow Independent Schools   No tax   No tax  
  Newport Independent Schools   No tax   No tax  
  Silver Grove Independent Schools   No tax   No tax  
  Southgate Independent Schools   No tax   No tax  
  Walton-Verona Independent Schools   No tax   No tax  
  Source: Occupational Taxes Spreadsheet - Kentucky Secretary of State, Local Tax Listing - Kentucky Personnel Cabinet