The Sheriff normally receives the tax bills from the County Clerk at the end of September. By statute, they may not accept tax payments prior to this time. Most taxpayers should anticipate receiving bills the first week of October. The bill will show five different due dates and payment amounts. For the 2019 tax year, the dates and amounts due are as follows:
Received or postmarked by:
11/01 Face value, less a 2% discount
12/31 Face value
01/31 Face value, plus a 5% penalty
04/15 Face value, plus a 21% penalty
Their office recognizes post office postmarks as evidence of timely payment. Collection dates and penalty amounts are set by statute and approved by the Kentucky Revenue Cabinet; the City or Sheriff’s office has no authority to negotiate these matters.