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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  
  Taxing Jurisdiction Property Taxes
Per $100 Valuation
 Notes  
  Real Estate Tangibles Motor Vehicles  
  County  
  Jefferson $0.1245 $0.1660 $0.1660    
  City  
  Anchorage $0.4160 $0.4160 $0.4160    
  Audubon Park $0.2820 $0.0000 $0.2700    
  Bancroft $0.3560 $0.0000 $0.0000    
  Barbourmeade $0.2090 $0.0000 $0.0000    
  Beechwood Village $0.1300 $0.0000 $0.0000    
  Bellemeade $0.0750 $0.0000 $0.0000    
  Bellewood $0.1900 $0.0000 $0.0000    
  Blue Ridge Manor $0.2000 $0.0000 $0.0000    
  Briarwood $0.2900 $0.0000 $0.0000    
  Broeck Pointe $0.2150 $0.0000 $0.0000    
  Brownsboro Farm $0.2178 $0.0000 $0.0000    
  Brownsboro Village $0.2038 $0.0000 $0.0000    
  Cambridge $0.1810 $0.0000 $0.0000    
  Coldstream $0.1300 $0.0000 $0.0000    
  Creekside $0.2200 $0.0000 $0.0000    
  Crossgate $0.2250 $0.0000 $0.0000    
  Douglass Hills $0.1330 $0.0000 $0.0000    
  Druid Hills $0.1030 $0.0000 $0.0000    
  Fincastle $0.2000 $0.0000 $0.0000    
  Forest Hills $0.1500 $0.0000 $0.0200    
  Glenview $0.1140 $0.0000 $0.0000    
  Glenview Hills $0.1100 $0.0000 $0.0000    
  Glenview Manor $0.1345 $0.0000 $0.0000    
  Goose Creek $0.1370 $0.0000 $0.0000    
  Graymoor-Devondale $0.2000 $0.0000 $0.0000    
  Green Spring $0.1780 $0.0000 $0.0000    
  Heritage Creek $0.2110 $0.0000 $0.0000    
  Hickory Hill $0.2470 $0.0000 $0.0000    
  Hills and Dales $0.2070 $0.0000 $0.0000    
  Hollow Creek $0.3400 $0.0000 $0.0000    
  Houston Acres $0.2060 $0.0000 $0.0000    
  Hurstbourne $0.1850 $0.0000 $0.0000    
  Hurstbourne Acres $0.1400 $0.0000 $0.0000    
  Indian Hills $0.2000 $0.0000 $0.0000    
  Jeffersontown $0.1360 $0.0000 $0.0000    
  Kingsley $0.3300 $0.0000 $0.0000    
  Langdon Place $0.2800 $0.0000 $0.0000    
  Lincolnshire $0.2200 $0.0000 $0.0000    
  Louisville $0.0000 $0.0000 $0.2000    
  Lyndon $0.1200 $0.0000 $0.0000    
  Lynnview $0.2970 $0.1190 $0.1190    
  Manor Creek $0.3000 $0.0000 $0.0000    
  Maryhill Estates $0.1340 $0.0000 $0.0000    
  Meadow Vale $0.1370 $0.0000 $0.0000    
  Meadowbrook Farm $0.0710 $0.0000 $0.0000    
  Meadowview Estates $0.1130 $0.0000 $0.0000    
  Middletown $0.1350 $0.0000 $0.0000    
  Mockingbird Valley $0.1525 $0.0000 $0.0000    
  Moorland $0.2300 $0.0000 $0.0000    
  Murray Hill $0.1790 $0.0000 $0.0000    
  Norbourne Estates $0.1680 $0.0000 $0.0000    
  Northfield $0.1650 $0.0000 $0.0000    
  Norwood $0.1880 $0.0000 $0.0000    
  Old Brownsboro Place $0.3400 $0.0000 $0.0000    
  Parkway Village $0.1660 $0.0000 $0.0000    
  Plantation $0.3000 $0.0000 $0.0000    
  Poplar Hills $0.0000 $0.0000 $0.0000    
  Richlawn $0.1300 $0.0000 $0.0000    
  Riverwood $0.1735 $0.0000 $0.0000    
  Rolling Fields $0.1120 $0.0000 $0.0000    
  Rolling Hills $0.1930 $0.0000 $0.0000    
  Seneca Gardens $0.2131 $0.0000 $0.0000    
  Shively $0.3390 $0.3630 $0.3630    
  South Park View $0.0000 $0.0000 $0.0000    
  Spring Mill $0.2000 $0.0000 $0.0000    
  Spring Valley $0.1630 $0.0000 $0.0000    
  St. Matthews $0.2000 $0.0000 $0.0000    
  St. Regis Park $0.1180 $0.0000 $0.0000    
  Strathmoor Manor $0.3200 $0.0000 $0.0000    
  Strathmoor Village $0.2500 $0.0000 $0.0000    
  Sycamore $0.0000 $0.0000 $0.0000    
  Ten Broeck $0.0842 $0.0000 $0.0000    
  Thornhill $0.1200 $0.0000 $0.0000    
  Watterson Park $0.0830 $0.0650 $0.0750    
  Wellington $0.1950 $0.0000 $0.0000    
  West Buechel $0.2000 $0.0000 $0.0000    
  Westwood $0.1430 $0.0000 $0.0000    
  Wildwood $0.1610 $0.0000 $0.0000    
  Windy Hills $0.1700 $0.0000 $0.0000    
  Woodland Hills $0.1200 $0.0000 $0.0000    
  Woodlawn Park $0.1700 $0.0000 $0.0000    
  Worthington Hills $0.2300 $0.0000 $0.0000    
  School District  
  Anchorage Independent Schools $0.9820 $0.9820 $1.1000    
  Jefferson County Schools $0.7080 $0.7100 $0.5850    
  Source: Kentucky Department of Revenue. Tax Years: County Property Tax(es) for 2016; City Property Tax(es) for 2008 - 2016; School District Property Tax(es) for 2016  

  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  
  Jefferson   1.25% (School tax .75; transportation .20)   2.200% (on net profits Louisville Metro resident includes school board. 1.45% non-resident)  
  City  
  Anchorage   No tax   No tax  
  Audubon Park   No tax   No tax  
  Bancroft   No tax   No tax  
  Barbourmeade   No tax   No tax  
  Beechwood Village   No tax   No tax  
  Bellemeade   No tax   No tax  
  Bellewood   No tax   No tax  
  Blue Ridge Manor   No tax   No tax  
  Briarwood   No tax   No tax  
  Broeck Pointe   No tax   No tax  
  Brownsboro Farm   No tax   No tax  
  Brownsboro Village   No tax   No tax  
  Cambridge   No tax   No tax  
  Coldstream   No tax   No tax  
  Creekside   No tax   No tax  
  Crossgate   No tax   No tax  
  Douglass Hills   No tax   No tax  
  Druid Hills   No tax   No tax  
  Fincastle   No tax   No tax  
  Forest Hills   No tax   No tax  
  Glenview   No tax   No tax  
  Glenview Hills   No tax   No tax  
  Glenview Manor   No tax   No tax  
  Goose Creek   No tax   No tax  
  Graymoor-Devondale   No tax   No tax  
  Green Spring   No tax   No tax  
  Heritage Creek   No tax   No tax  
  Hickory Hill   No tax   No tax  
  Hills and Dales   No tax   No tax  
  Hollow Creek   No tax   No tax  
  Houston Acres   No tax   No tax  
  Hurstbourne   No tax   No tax  
  Hurstbourne Acres   No tax   No tax  
  Indian Hills   No tax   No tax  
  Jeffersontown   1.00% (.75 school Tax; .20 Transportation Tax)   No tax  
  Kingsley   No tax   No tax  
  Langdon Place   No tax   No tax  
  Lincolnshire   No tax   No tax  
  Louisville   2.200% (Includes school and trans tax)   2.200% (on net profits. Resident (incl. school board); 1.45% Non-resident)  
  Lyndon   No tax   No tax  
  Lynnview   No tax   on gross receipts. Sliding Scale.  
  Manor Creek   No tax   No tax  
  Maryhill Estates   No tax   No tax  
  Meadow Vale   No tax   No tax  
  Meadowbrook Farm   No tax   No tax  
  Meadowview Estates   No tax   No tax  
  Middletown   No tax   No tax  
  Mockingbird Valley   No tax   No tax  
  Moorland   No tax   No tax  
  Murray Hill   No tax   No tax  
  Norbourne Estates   No tax   No tax  
  Northfield   No tax   No tax  
  Norwood   No tax   No tax  
  Old Brownsboro Place   No tax   No tax  
  Parkway Village   No tax   No tax  
  Plantation   No tax   No tax  
  Poplar Hills   No tax   No tax  
  Richlawn   No tax   No tax  
  Riverwood   No tax   No tax  
  Rolling Fields   No tax   No tax  
  Rolling Hills   No tax   No tax  
  Seneca Gardens   No tax   No tax  
  Shively   1.50% (.75 school Tax; .20 Transportation Tax)   1.50% (on net profits)  
  South Park View   No tax   No tax  
  Spring Mill   No tax   No tax  
  Spring Valley   No tax   No tax  
  St. Matthews   0.75% (.75 school Tax; .20 Transportation Tax)   No tax  
  St. Regis Park   No tax   No tax  
  Strathmoor Manor   No tax   No tax  
  Strathmoor Village   No tax   No tax  
  Sycamore   No tax   No tax  
  Ten Broeck   No tax   No tax  
  Thornhill   No tax   No tax  
  Watterson Park   No tax   No tax  
  Wellington   No tax   No tax  
  West Buechel   1.50% (.75 school Tax; .20 Transportation Tax)   1.00% (on net profits)  
  Westwood   No tax   No tax  
  Wildwood   No tax   No tax  
  Windy Hills   No tax   No tax  
  Woodland Hills   No tax   No tax  
  Woodlawn Park   No tax   No tax  
  Worthington Hills   No tax   No tax  
  School District  
  Anchorage Independent Schools   0.75% (on net profits; Louisville metro)   0.75% (on net profits; Louisville metro)  
  Jefferson County Schools   0.75% (on net profits; Louisville metro)   0.75% (on net profits; Louisville metro)  
  Source: Occupational Taxes Spreadsheet - Kentucky Secretary of State, Local Tax Listing - Kentucky Personnel Cabinet