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Commonwealth of Kentucky Property Tax Rates 2002

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					COMMONWEALTH OF KENTUCKY

PROPERTY TAX RATES

2002

Revenue Cabinet Department of Property Valuation

KENTUCKY PROPERTY TAX RATES 2002

This is the fifty-fourth annual publication of Kentucky Property Tax Rates. The Department of Property Valuation has compiled this listing to serve as a source of information for those affected by property taxation in the Commonwealth of Kentucky. All tax rates are expressed in terms of cents per $100 of the taxable value of properties subject to taxation. We are pleased to make this information available.

Thomas S. Crawford, Commissioner Department of Property Valuation Revenue Cabinet

2

TABLE OF CONTENTS

Explanation of Rate Tables.......................................................4 Classified Property Tax Rate Structure..................................5 TABLE I - State Property Tax Rates................................…...6 TABLE II - Local Property Tax Rates...............................…11 TABLE III - City Property Tax Rates..............................….62 TABLE IV - Average Property Tax Rates............................69

Printing Costs paid by the Kentucky Revenue Cabinet

3

EXPLANATION OF RATE TABLES
This publication reports the 2002 ad valorem property tax rates of the state and local governmental units in Kentucky, including county, city, school and special district levies. Kentucky has a broadly-based classified property tax system. As shown in the tables on the following pages, all classes of property, unless exempted by the Constitution, are taxed by the state, although at widely varying rates. Many of these classes, on the other hand, are exempted from taxation by local government. Of the classes that are subject to local taxation, three have special rates set by the General Assembly, one by the Kentucky Supreme Court, and the remaining classes are subject to the full local rate, which includes the tax rate set by the local taxing bodies plus all voted levies.

Table I is the state property tax rate. Table II is the basic rate table, showing on a county basis all available local rates. Table III is a special alphabetical listing of city rates. The county and class are also shown. Table IV shows the Average Tax Rates for Kentucky for 2002. These averages are shown for information purposes only.

4

CLASSIFIED PROPERTY TAX RATE STRUCTURE AS OF JANUARY 1, 2002

The following table provides a breakdown of the major classes of property subject to ad valorem taxation in the state of Kentucky.

Tax rates are expressed in cents per $100 dollars of assessed value.

5

TABLE I STATE PROPERTY TAX RATES

The following table provides a breakdown of the major classes of property subject to ad valorem taxation in the state of Kentucky.

6

2002 REAL ESTATE PROPERTY
PROPERTY TYPE
COMMERCIAL LAND & IMPROVEMENTS FARM LAND & IMPROVEMENTS INTRASTATE RAILROADS SEE LOCAL MULTIPLIER

STATUTE
KRS 132.020(1)

STATE RATE
13.5

COUNTY RATE
FULL

SCHOOL RATE
FULL

CITY RATE
FULL

KRS 132.020(1)

13.5

FULL

FULL

FULL

KRS 136.180

10.0

**

**

**

LEASEHOLD INTEREST KRS 132.020 OWNED & FINANCED BY TAX EXEMPT ORGANIZATION MOBILE HOMES NATURAL GAS PROPERTY PRODUCING & UNDEVELOPED OIL PROPERTY PRODUCING & UNDEVELOPED OTHER UNMINED MINERALS RESIDENTIAL LAND & IMPROVEMENTS TIMBER PROPERTY UNMINED COAL KRS 132.750 KRS 132.820(1)

1.5

NONE

NONE

NONE

13.5 13.5

FULL FULL

FULL FULL

FULL FULL

KRS 132.820(1)

13.5

FULL

FULL

FULL

KRS 132.820(1) KRS 132.020

13.5 13.5

FULL FULL

FULL FULL

FULL FULL

KRS 132.020(5) KRS 132.820(1)

13.5 13.5

FULL FULL

FULL FULL

FULL FULL

2002 TANGIBLE PROPERTY
PROPERTY TYPE
4-R ACT RATE - TANGIBLE STATE PORTION AGRICULTURAL PRODUCTS IN HANDS OF PRODUCER/AGENT KRS 132.020(1)

STATUTE

STATE RATE
23.49 1.5

COUNTY RATE
** NONE

SCHOOL RATE
** NONE

CITY RATE
** NONE

AGRICULTURAL PRODUCTS IN STORAGE- NOT KRS 132.020(6) AT MFG AGRICULTURAL PRODUCTS TOBACCO IN STORAGE AIRCRAFT ALCOHOL PRODUCTION FACILITIES BUSINESS FURNITURE KRS 132.020(1)

1.5

4.5

NONE

4.5

1.5

1.5

NONE

4.5

KRS 132.020 KRS 132.020 KRS 132.020

1.5 .1 45.0

* NONE FULL

* NONE FULL

* NONE FULL

Tax rates are expressed in cents per $100 dollars of assessed value. 7

PROPERTY TYPE
CAR LINES COMPUTER EQUIPMENT CONSTRUCTION EQUIPMENT DISTILLED SPIRITS DOCUMENTED BOATS DRILLING & MINING EQUIPMENT FARM MACHINERY FLUIDIZED BED ENERGY FACILITY FOREIGN TRADE ZONES INTRASTATE RAILROADS SEE LOCAL MULTIPLIER

STATUTE
KRS 136.180(4) KRS 132.020(1) KRS 132.020(1)

STATE RATE
66.98 45.0 45.0 5.0 1.5 45.0 .1 .1 .1 10.0

COUNTY RATE
*** FULL FULL FULL * FULL NONE NONE NONE **

SCHOOL RATE
*** FULL FULL FULL * FULL NONE NONE NONE **

CITY RATE
*** FULL FULL FULL * FULL NONE NONE NONE **

KRS 132.020(10) KRS 132.020 KRS 132.020(1) KRS 132.020(1) KRS 132.020(1) KRS 132.020(1) KRS 136.020(11)

LEASEHOLD INTEREST KRS 132.020 OWNED & FINANCED BY TAX EXEMPT ORGANIZATION LIVESTOCK & POULTRY LOCAL 4-R MULTIPLIER MANUFACTURERS FINISHED GOODS MANUFACTURERS MACHINERY MANUFACTURERS RAW MATERIALS MERCHANTS INVENTORY MOTOR VEHICLES - APPORTIONED MOTOR VEHICLES - HELD FOR SALE MOTOR VEHICLES - HISTORIC MOTOR VEHICLES - RECREATIONAL MOTOR VEHICLES - REGULAR POLLUTION CONTROL FACILITIES PRECIOUS METALS BULLION PROFESSIONAL TRADE TOOLS KRS 132.020(1) KRS 136.180 KRS 132.020(1) KRS 132.020(1) KRS 132.020(1) KRS 132.020(1) KRS 136.187 KRS 132.020 KRS 132.020(1) KRS 132.487 KRS 132.487 KRS 132.020(1) KRS 132.020(1)

1.5

NONE

NONE

NONE

.1 53% 5.0 15.0 5.0 5.0 66.98 5.0 25.0 45.0 45.0 15.0 45.0

NONE NONE FULL NONE NONE **** *** NONE NONE FULL FULL NONE FULL

NONE NONE FULL NONE NONE FULL *** NONE NONE FULL FULL NONE FULL

NONE NONE FULL NONE NONE **** *** NONE NONE FULL FULL NONE FULL

KRS 132.020(1)

45.0

FULL

FULL

FULL

PROPERTY TYPE

STATUTE

STATE RATE

COUNTY RATE

SCHOOL RATE

CITY RATE

Tax rates are expressed in cents per $100 dollars of assessed value. 8

PUBLIC WAREHOUSES - GOODS IN STORAGE PUBLIC WAREHOUSES - GOODS IN TRANSIT RADIO-TELEVISION-TELEPHONIC RECYCLING EQUIPMENT TANGIBLE PROPERTY NOT ELSEWHERE SPECIFIED WATERCRAFT WEIGHTED AVERAGE STATE RATE INCLUDES STATE AND LOCAL RATES

KRS 132.260 KRS 132.097 KRS 132.020(1) KRS 132.020 KRS 132.020

5.0 0.0 15.0 45.0 45.0

FULL ***** NONE NONE FULL

FULL ***** NONE NONE FULL

FULL ***** NONE NONE FULL

KRS 136.181

45.0 66.98

FULL ***

FULL ***

FULL ***

2002 INTANGIBLE PROPERTY
PROPERTY TYPE
ACCOUNTS RECEIVABLE & OTHER CREDITS ACCOUNTS RECEIVABLE BETWEEN PARENT & SUB ANNUITIES RIGHT TO RECEIVE INCOME BANK DEPOSITS - DOMESTIC BANK DEPOSITS - OUT 0F STATE BANK FOR COOPERATIVES CAPITAL STOCK BONDS, NOTES & MORTAGES IN STATE BUSINESSES BROKERS ACCOUNTS RECEIVABLE DOMESTIC LIFE INSURANCE - CAPITAL DOMESTIC LIFE INSURANCE - RESERVES DOMESTIC LIFE INSURANCE-POLICY PROCEEDS ON DEPOSIT INTANGIBLE PROPERTY NOT ELSEWHERE SPECIFIED MARGINAL ACCOUNTS KRS 132.060-.090 KRS 132.216

STATUTE
KRS 132.020(1) KRS 132.020(2)

STATE RATE
25.0 1.5

COUNTY RATE
NONE NONE

SCHOOL RATE
NONE NONE

CITY RATE
NONE NONE

KRS 132.215(2)

.1

NONE

NONE

NONE

KRS 132.030(1) KRS 132.030(1) KRS 132.300(1)

.1 .1 10.0

NONE NONE NONE

NONE NONE NONE

NONE NONE NONE

KRS 132.020(1)

25.0

NONE

NONE

NONE

KRS 136.050 KRS 136.320

10.0 28.0 .1 25.0

NONE 15.0 NONE NONE

NONE NONE NONE NONE

NONE 15.0 NONE NONE

25.0

NONE

NONE

NONE

25. 0

NONE

NONE

NONE

PROPERTY TYPE

STATUTE

STATE RATE

COUNTY RATE

SCHOOL RATE

CITY RATE

Tax rates are expressed in cents per $100 dollars of assessed value. 9

PRODUCTION CREDIT ASSOCIATION PROFIT SHARING PLANS RECEIVABLES, PATENTS, TRADEMARKS, & ROYALTIES OUT-OF-STATE BUSINESSES RETIREMENT PLANS SAVINGS & LOAN ASSOCIATIONS TOBACCO BASE ALLOTMENTS

KRS 136.300 KRS 132.043 KRS 132.020(1)

10.0 .1 1.5

NONE NONE NONE

NONE NONE NONE

NONE NONE NONE

KRS 132.043 KRS 132.300(1) KRS 136.120(2)

.1 10.0 1.5

NONE NONE NONE

NONE NONE NONE

NONE NONE NONE

* ** *** ****

State rate only Computed Annually Included in the State Rate Pursuant to KRS 132.028 and KRS 68.246, a City, County or Urban County Government may levy a rate on Merchants Inventories that is less than the prevailing rate of taxation on other tangible personal property.

***** Fire and other special districts have the option to tax property at the local level

Tax rates are expressed in cents per $100 dollars of assessed value. 10

TABLE II LOCAL PROPERTY TAX RATES

Not all rates may be available at this time. Those not available are indicated as zeroes.

*

Inventory-in-Transit is exempted from taxation by cities, counties, charter counties, urban-counties, and school districts. Fire and other special districts have the option to tax property at the local level.

11

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
ADAIR COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL ADAIR COUNTY CITY COLUMBIA ALLEN COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL ALLEN COUNTY CITY SCOTTSVILLE ANDERSON COUNTY GENERAL HEALTH LIBRARY TOTAL: SCHOOL ANDERSON COUNTY CITY LAWRENCEBURG SPECIAL ANDERSON CO FIRE DISTRICT 18.510 35.230 22.900 003 17.400 17.400 26.000 002 26.340 26.340 27.000 001

REAL MOTOR ESTATE TANGIBLE * VEHICLE

4.900 2.600 8.400 2.500 3.400 0.070 21.870

4.900 3.510 10.650 2.500 4.460 0.000 26.020

8.000 2.900 11.200 1.800 3.680 0.000 27.580

40.300

44.100

56.300

9.500 3.000 9.500 4.000 6.700 0.500 33.200

13.000 5.970 13.000 4.000 13.320 0.000 49.290

8.000 1.970 12.400 4.000 4.000 0.000 30.370

54.800

54.800

51.800

10.900 2.500 4.600 18.000

15.200 2.500 9.590 27.290

12.000 2.100 2.700 16.800

47.600

48.200

51.300

3.600

4.000

5.000

BALLARD

004

Tax rates are expressed in cents per $100 of assessed value 12

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL BALLARD COUNTY CITY BARLOW KEVIL LACENTER WICKLIFFE BARREN COUNTY EXTENSION SERVICES GENERAL LIBRARY TOTAL: SCHOOL BARREN COUNTY CAVERNA INDEPENDENT GLASGOW INDEPENDENT CITY CAVE CITY GLASGOW PARK CITY BATH COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BATH COUNTY CITY OWINGSVILLE SALT LICK SHARPSBURG 006 005

3.275 17.300 3.000 1.500 25.075

3.160 21.000 3.000 0.000 27.160

4.000 21.000 3.000 0.000 28.000

40.200

40.200

40.000

34.200 29.700 48.900 33.000

34.200 29.700 48.900 33.000

34.200 29.700 48.900 33.000

1.700 12.200 2.900 16.800

2.010 15.300 2.540 19.850

1.800 15.300 1.490 18.590

45.900 63.000 58.000

45.900 63.000 58.000

49.200 62.700 55.400

9.900 14.000 23.100

21.100 14.000 66.400

14.000 27.000 32.000

6.600 3.320 11.300 4.000 5.600 1.456 32.276

6.600 3.430 11.300 4.000 6.070 0.000 31.400

6.000 3.400 13.700 4.000 4.850 0.000 31.950

33.200

35.800

38.000

22.800 69.080 24.100

22.800 69.080 24.100

36.000 0.000 25.100

Tax rates are expressed in cents per $100 dollars of assessed value. 13

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

SPECIAL BATH CO FIRE DISTRICT BATH CO WATERSHED BELL COUNTY GARBAGE & REFUSE GENERAL HEALTH LIBRARY TOTAL: 007

8.000 0.050

8.000 0.000

8.000 0.000

3.300 13.000 3.700 5.100 25.100

0.000 14.900 3.700 5.920 24.520

0.000 14.900 3.700 4.540 23.140

SCHOOL BELL COUNTY MIDDLESBORO INDEPENDENT PINEVILLE INDEPENDENT CITY MIDDLESBORO PINEVILLE BOONE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL BOONE COUNTY WALTON-VERONA INDEPENDENT CITY FLORENCE UNION WALTON SPECIAL AMBULANCE - UNION FIRE DIST 1 WALTON FIRE DIST 2 BELLEVUE FIRE DIST 3 HEBRON FIRE DIST 4 UNION FIRE DIST 5 BURLINGTON FIRE DIST 6 PT PLEASANT FIRE DIST 7 PETERSBURG FIRE DIST 8 VERONA FIRE DIST 9 FLORENCE BOURBON 009 COUNTY 008

43.500 47.700 45.400

43.500 47.700 45.500

56.600 56.000 55.300

8.000 31.500

23.200 31.500

23.200 31.500

1.700 9.500 2.000 6.200 19.400

2.700 15.600 2.000 15.780 36.080

1.800 15.600 2.000 3.000 22.400

44.200 93.900

44.200 93.900

49.700 90.700

23.500 22.200 15.200

37.000 25.200 23.100

0.000 0.000 23.100

4.600 10.000 9.800 7.500 5.000 10.000 10.000 9.800 10.000 10.000

10.000 10.000 9.900 10.000 8.000 10.000 10.000 9.800 10.000 10.000

10.000 10.000 10.000 10.000 8.000 10.000 10.000 10.000 10.000 10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 14

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BOURBON COUNTY PARIS INDEPENDENT CITY MILLERSBURG NORTH MIDDLETOWN PARIS BOYD COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL ASHLAND INDEPENDENT BOYD COUNTY FAIRVIEW INDEPENDENT RUSSELL INDEPENDENT CITY ASHLAND CATLETTSBURG SPECIAL BIG SANDY FIRE DISTRICT CANNONSBURG FIRE DISTRICT EAST FORK FIRE DISTRICT ENGLAND HILL FIRE DISTRICT FAIRVIEW-WESTWOOD FIRE DISTRICT FLOODWALL-ASHLAND FLOODWALL-CATLETTSBURG SUMMIT-IRONVILLE FIRE DISTRICT 30.550 34.000 30.550 34.000 30.550 38.000 010 33.000 18.300 11.400 33.000 18.300 11.400 33.000 18.300 17.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
1.700 11.100 2.700 5.500 0.700 21.700 1.840 11.100 2.700 5.900 0.000 21.540 1.800 15.600 2.700 3.000 0.000 23.100

45.300 55.300

45.300 55.300

54.700 55.300

6.100 2.590 13.200 3.000 7.500 32.390

6.100 3.890 14.982 3.000 10.000 37.972

6.000 1.140 10.000 3.000 4.600 24.740

49.200 36.800 71.700 49.300

50.000 40.500 71.700 49.300

56.400 54.700 60.300 50.400

10.000 10.000 10.000 10.000 10.000 7.000 22.500 10.000

10.000 10.000 10.000 10.000 10.000 0.000 0.000 10.000

10.000 9.000 10.000 10.000 10.000 0.000 0.000 10.000

BOYLE COUNTY EXTENSION SERVICES

011

1.500

3.100

1.300

Tax rates are expressed in cents per $100 dollars of assessed value. 15

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
GENERAL HEALTH LIBRARY TOTAL: SCHOOL BOYLE COUNTY DANVILLE INDEPENDENT CITY DANVILLE JUNCTION CITY PERRYVILLE SPECIAL BOYLE COUNTY FIRE DISTRICT BRACKEN COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL AUGUSTA INDEPENDENT BRACKEN COUNTY CITY AUGUSTA BROOKSVILLE GERMANTOWN BREATHITT COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: 013 32.500 25.600 22.580 69.000 69.720 0.000 33.600 35.900 0.000 012 13.900 14.500 27.000 18.760 14.500 27.000 0.000 16.100 40.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
5.100 2.300 3.900 12.800 6.900 2.300 5.160 17.460 6.900 2.300 3.500 14.000

45.600 62.100

45.600 62.100

53.900 66.900

10.000

10.000

10.000

5.300 3.320 22.700 3.300 6.000 1.000 41.620

8.360 4.220 36.460 3.300 9.850 0.000 62.190

4.900 3.300 21.000 3.300 5.000 0.000 37.500

63.400 38.100

64.900 38.100

57.600 52.500

4.570 11.200 4.000 6.800 1.700 28.270

6.810 11.200 4.000 8.600 0.000 30.610

3.260 11.850 4.000 6.210 0.000 25.320

SCHOOL BREATHITT COUNTY JACKSON INDEPENDENT CITY

42.000 43.100

42.000 43.100

49.200 55.700

Tax rates are expressed in cents per $100 dollars of assessed value. 16

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
JACKSON BRECKINRIDGE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BRECKINRIDGE COUNTY CLOVERPORT INDEPENDENT CITY CLOVERPORT HARDINSBURG IRVINGTON BULLITT COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL BULLITT COUNTY CITY FOX CHASE HEBRON ESTATES HILLVIEW HUNTER HOLLOW LEBANON JUNCTION MOUNT WASHINGTON PIONEER VILLAGE SHEPHERDSVILLE SPECIAL MOUNT WASHINGTON FIRE DISTRICT NICHOLS FIRE DISTRICT PLUM CREEK WATERSHED SOUTHEAST FIRE DISTRICT ZONETON FIRE DISTRICT BUTLER COUNTY 016 15.940 10.590 14.000 10.900 21.990 13.000 13.200 14.600 0.000 0.000 11.600 10.900 34.000 18.200 13.200 17.240 0.000 0.000 17.900 11.000 34.000 14.900 13.500 17.240 015 27.900 26.000 29.600 33.000 26.000 29.600 33.000 28.000 32.000 014

REAL MOTOR ESTATE TANGIBLE * VEHICLE
19.100 21.100 20.000

2.700 11.200 3.000 3.400 1.000 21.300

4.640 13.100 3.000 4.600 0.000 25.340

3.140 13.100 3.000 3.000 0.000 22.240

42.500 43.200

42.500 44.000

55.700 56.900

0.830 9.500 2.400 3.100 15.830

1.730 15.500 2.400 6.390 26.020

1.030 15.000 2.400 2.120 20.550

41.100

43.200

47.700

6.400 10.000 1.100 9.500 9.000

10.000 10.000 0.000 10.000 10.000

10.000 10.000 0.000 10.000 10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 17

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL BUTLER COUNTY CITY MORGANTOWN ROCHESTER WOODBURY SPECIAL BIG MUDDY CREEK WATERSHED BIG REEDY CREEK WATERSHED CANEY CREEK WATERSHED MUD RIVER WATERSHED CALDWELL COUNTY EXTENSION SERVICES GENERAL HEALTH HOSPITAL LIBRARY TOTAL: SCHOOL CALDWELL COUNTY CITY FREDONIA PRINCETON SPECIAL DONALDSON WATERSHED LOWER TRADEWATER WATERSHED CALLOWAY COUNTY EXTENSION SERVICES GENERAL HEALTH JAIL LIBRARY SOIL CONSERVATION TOTAL: SCHOOL 018 24.600 11.900 24.600 11.200 25.200 12.200 017 10.600 10.000 9.500 10.600 10.000 9.500 27.900 10.000 10.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
3.320 8.600 2.250 4.100 18.270 3.090 8.600 2.250 5.490 19.430 3.200 10.800 2.250 3.440 19.690

35.400

35.400

35.700

10.000 5.100 7.300 1.500

0.000 0.000 0.000 0.000

0.000 0.000 0.000 0.000

2.600 9.800 2.300 5.800 3.200 23.700

2.520 11.500 2.300 5.800 3.200 25.320

3.000 11.500 2.300 5.800 3.700 26.300

34.000

34.000

53.800

4.000 30.000

0.000 0.000

0.000 0.000

1.140 10.900 2.800 7.200 2.600 0.500 25.140

0.000 14.000 2.800 8.000 3.180 0.000 27.980

0.000 14.000 3.100 8.000 3.000 0.000 28.100

Tax rates are expressed in cents per $100 dollars of assessed value. 18

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
CALLOWAY COUNTY MURRAY INDEPENDENT CITY HAZEL MURRAY SPECIAL CALLOWAY COUNTY FIRE PROTECTION CAMPBELL COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BELLEVUE INDEPENDENT CAMPBELL COUNTY DAYTON INDEPENDENT FORT THOMAS INDEPENDENT NEWPORT INDEPENDENT SILVER GROVE INDEPENDENT SOUTHGATE INDEPENDENT CITY ALEXANDRIA BELLEVUE CALIFORNIA COLD SPRING CRESTVIEW DAYTON FORT THOMAS HIGHLAND HEIGHTS MELBOURNE MENTOR NEWPORT 17.880 27.800 25.000 20.680 19.600 47.800 29.500 17.290 23.100 25.000 25.800 0.000 25.300 0.000 20.680 29.500 75.000 29.500 17.290 72.400 25.000 26.200 0.000 38.500 0.000 21.660 0.000 50.090 39.710 0.000 0.000 0.000 0.000 019 50.000 36.700 50.000 36.700 50.000 38.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
36.800 37.000 37.300 37.700 52.100 54.400

6.000

5.000

5.000

1.970 10.400 2.500 5.300 0.200 20.370

2.410 11.840 2.500 6.360 0.000 23.110

2.000 13.100 2.500 2.600 0.000 20.200

70.400 50.500 79.300 77.700 99.400 85.200 49.700

70.400 51.900 82.300 77.700 99.400 85.200 60.000

101.400 52.200 85.900 92.500 99.300 89.600 50.400

SILVER GROVE SOUTHGATE WILDER WOODLAWN SPECIAL COURTHOUSE DISTRICT FIRE DISTRICT #1

17.100 33.000 16.100 18.500

24.600 59.700 24.000 18.500

20.600 21.000 14.400 0.000

0.950 10.000

0.950 10.000

1.000 10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 19

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
FIRE DISTRICT #2 FIRE DISTRICT #4 FIRE DISTRICT #5 FIRE DISTRICT #6 CARLISLE COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL CARLISLE COUNTY CITY ARLINGTON BARDWELL SPECIAL WEST FORK MAYFIELD CREEK WATERSHED CARROLL COUNTY GENERAL HEALTH LIBRARY TOTAL: SCHOOL CARROLL COUNTY CITY CARROLLTON GHENT PRESTONVILLE SANDERS WORTHVILLE 23.000 25.000 23.000 30.000 25.000 23.000 25.000 23.000 30.000 25.000 26.000 30.000 23.000 30.000 25.000 021 40.800 22.370 40.800 14.260 40.800 36.000 020

REAL MOTOR ESTATE TANGIBLE * VEHICLE
10.000 8.800 10.000 10.000 10.000 8.800 0.000 0.000 10.000 0.000 0.000 0.000

6.200 4.400 12.500 3.200 1.800 28.100

6.200 5.670 12.500 3.200 0.000 27.570

5.700 4.590 12.600 3.200 0.000 26.090

32.100

32.100

31.400

7.500

0.000

0.000

9.900 3.400 4.700 18.000

15.300 3.400 5.840 24.540

15.300 3.400 3.230 21.930

44.100

44.200

55.700

SPECIAL GHENT FIRE DISTRICT CARTER COUNTY AMBULANCE EXTENSION SERVICES GENERAL 022

5.500

6.640

4.000

7.700 2.490 7.200

7.700 2.660 7.900

8.000 2.200 7.900

Tax rates are expressed in cents per $100 dollars of assessed value. 20

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
HEALTH TOTAL: SCHOOL CARTER COUNTY CITY GRAYSON OLIVE HILL CASEY COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH HOSPITAL LIBRARY SOIL CONSERVATION TOTAL: SCHOOL CASEY COUNTY CITY LIBERTY CHRISTIAN COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL CHRISTIAN COUNTY CITY CROFTON HOPKINSVILLE LAFAYETTE OAK GROVE PEMBROKE SPECIAL EAST FORK POND RIVER WATERSHED TRADEWATER WATERSHED WEST FORK POND RIVER WATERSHED CLARK 025 27.800 23.400 30.000 25.500 28.800 72.500 25.100 30.000 18.600 24.100 30.000 25.100 30.000 18.600 40.800 024 19.280 19.280 20.800 023 16.100 22.940 16.100 22.940 17.680 0.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
3.000 20.390 3.000 21.260 3.000 21.100

39.700

39.900

47.000

2.300 1.400 6.800 2.000 6.800 4.700 1.400 25.400

2.300 1.530 6.800 2.000 6.800 6.660 0.000 26.090

10.000 10.000 8.500 2.000 8.500 3.560 0.000 42.560

36.900

36.900

56.300

1.970 13.100 2.600 0.400 18.070

2.220 19.300 2.600 0.000 24.120

1.200 11.600 2.600 0.000 15.400

36.700

36.700

56.600

8.000 10.000 6.000

0.000 0.000 0.000

0.000 0.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 21

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL CLARK COUNTY CITY WINCHESTER CLAY COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL CLAY COUNTY CITY MANCHESTER CLINTON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL CLINTON COUNTY CITY ALBANY CRITTENDEN COUNTY EXTENSION SERVICES GENERAL LIBRARY TOTAL: 028 027 026

1.700 7.600 3.200 4.900 17.400

2.010 10.500 3.200 5.760 21.470

1.750 10.500 3.200 4.900 20.350

41.800

41.900

53.500

15.700

15.700

19.500

2.900 7.500 3.500 3.200 1.000 18.100

3.370 7.500 3.500 4.270 0.000 18.640

1.400 9.900 3.500 1.880 0.000 16.680

44.800

46.100

37.400

35.000

35.000

35.000

2.070 5.300 2.000 1.900 1.300 12.570

2.620 7.800 2.000 1.940 0.000 14.360

2.000 7.800 2.000 1.140 0.000 12.940

40.000

40.000

53.000

18.000

20.000

20.000

2.600 11.400 5.000 19.000

3.460 12.400 5.000 20.860

2.500 12.400 5.000 19.900

Tax rates are expressed in cents per $100 dollars of assessed value. 22

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
SCHOOL CRITTENDEN COUNTY CITY MARION SPECIAL FLOOD PLAIN CUMBERLAND COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL CUMBERLAND COUNTY CITY BURKESVILLE DAVIESS COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL DAVIESS COUNTY OWENSBORO INDEPENDENT 030 14.000 18.400 23.300 029 23.600 31.600 22.900

REAL MOTOR ESTATE TANGIBLE * VEHICLE

39.000

39.000

54.100

30.000

0.000

0.000

2.600 4.050 5.900 2.000 3.700 2.900 21.150

2.600 5.480 5.900 2.000 5.200 0.000 21.180

5.100 3.690 9.300 2.000 4.340 0.000 24.430

25.900

26.100

53.000

0.900 12.800 3.500 4.100 21.300

0.900 14.700 3.500 4.110 23.210

0.900 17.000 3.500 4.000 25.400

50.700 66.400

50.700 66.400

49.000 64.100

CITY OWENSBORO WHITESVILLE EDMONSON COUNTY AMBULANCE GENERAL LIBRARY TOTAL: 031 25.410 8.500 25.410 10.500 30.300 14.000

6.400 10.900 2.400 19.700

10.000 17.100 4.830 31.930

10.000 17.100 3.500 30.600

Tax rates are expressed in cents per $100 dollars of assessed value. 23

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
SCHOOL EDMONSON COUNTY CITY BROWNSVILLE SPECIAL BIG REEDY WATERSHED ELLIOTT COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL ELLIOTT COUNTY CITY SANDY HOOK ESTILL COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL ESTILL COUNTY 033 17.000 17.000 0.000 032 8.700 8.800 13.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE

38.000

38.000

50.300

5.100

0.000

0.000

10.000 4.300 14.200 3.000 2.200 33.700

10.000 4.480 14.200 3.000 0.000 31.680

10.000 4.000 19.600 3.000 0.000 36.600

43.000

46.600

56.500

10.000 3.300 8.600 4.000 5.600 1.500 33.000

10.000 5.450 10.500 4.000 8.870 0.000 38.820

10.000 3.900 10.500 4.000 3.720 0.000 32.120

43.500

43.500

54.800

CITY IRVINE RAVENNA SPECIAL RED LICK WATERSHED FAYETTE COUNTY GENERAL TOTAL: 034 38.600 50.000 46.300 50.000 34.500 50.000

5.000

0.000

0.000

7.900 7.900

9.400 9.400

8.100 8.100

Tax rates are expressed in cents per $100 dollars of assessed value. 24

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
SCHOOL FAYETTE COUNTY SPECIAL REFUSE STREET CLEANING STREET LIGHTS FLEMING COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL FLEMING COUNTY CITY FLEMINGSBURG SPECIAL FOX CREEK WATERSHED FLOYD COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: 036 17.140 17.140 19.770 035

REAL MOTOR ESTATE TANGIBLE * VEHICLE

52.800

53.600

59.200

17.500 0.940 3.110

0.000 0.000 0.000

0.000 0.000 0.000

4.500 3.110 16.200 1.800 5.000 0.700 31.310

4.500 3.410 16.200 1.800 5.250 0.000 31.160

4.500 2.500 16.500 1.700 5.000 0.000 30.200

35.500

36.900

55.900

0.510

0.000

0.000

1.240 14.400 4.000 3.100 1.000 23.740

1.490 14.400 4.000 4.480 0.000 24.370

1.100 19.700 4.000 2.230 0.000 27.030

SCHOOL FLOYD COUNTY CITY

60.000

60.000

55.400

ALLEN MARTIN PRESTONSBURG WAYLAND WHEELWRIGHT
SPECIAL ALLEN FIRE DISTRICT AUXIER FIRE DISTRICT BETSY LANE FIRE DISTRICT

23.000 22.000 21.700 49.000 35.000

23.000 22.000 30.800 49.000 35.000

0.000
22.000 27.800

0.000
35.000

10.000 10.000 10.000

10.000 10.000 10.000

10.000 10.000 10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 25

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
COW CREEK FIRE DISTRICT DAVID FIRE DISTRICT GARRETT FIRE DISTRICT LEFT BEAVER FIRE DISTRICT MARTIN FIRE DISTRICT MAYTOWN FIRE DISTRICT MIDDLE CREEK FIRE DISTRICT MUDCREEK FIRE DISTRICT NORTH FLOYD FIRE DISTRICT TOLER CREEK FIRE DISTRICT WAYLAND FIRE DISTRICT FRANKLIN COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL FRANKFORT INDEPENDENT FRANKLIN COUNTY CITY FRANKFORT FULTON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY MENTAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL FULTON COUNTY FULTON INDEPENDENT CITY FULTON HICKMAN SPECIAL ENTERPRISE ZONE FULTON CO WATERSHED #1 HICKMAN/ENTZONE HICKMAN/FIRE APP MADRID BEND WATERSHED #2 28.000 26.200 28.000 29.300 28.000 23.400 038 19.800 19.800 22.700 037

REAL MOTOR ESTATE TANGIBLE * VEHICLE
10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000

1.100 12.400 4.000 6.700 24.200

1.500 17.000 4.000 10.650 33.150

1.000 16.900 4.000 4.900 26.800

46.100 45.100

46.100 45.100

44.500 51.000

4.100 12.200 4.000 5.200 1.300 2.000 28.800

5.950 13.200 4.000 5.810 1.300 0.000 30.260

3.030 13.200 4.000 3.300 1.300 0.000 24.830

39.100 77.000

40.100 77.000

55.700 88.800

6.930 5.600 4.800 4.700 50.000

10.226 0.000 4.800 4.700 0.000

0.100 0.000 0.100 4.700 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 26

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
GALLATIN COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL GALLATIN COUNTY CITY GLENCOE SPARTA WARSAW SPECIAL BERNAN & FOGG ROAD MAIN CARVERS TRAIL ROAD MAIN CREEKSIDE DEVELOPMENT ROAD MAIN HILLENDALE ROAD MAIN MARKLAND PARK ROAD MAIN SCENIC VIEW ROAD MAIN SOUTH HILLENDALE ROAD MAIN SUGAR BAY ROAD MAIN TIMBERLINE ROAD MAIN VERONA FIRE DISTRICT GARRARD COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL GARRARD COUNTY CITY LANCASTER SPECIAL BUCKEYE FIRE DISTRICT #3 CARTERSVILLE FIRE DISTRICT #4 LANCASTER FIRE DISTRICT #1 NORTH GARRARD FIRE DISTRICT #2 PAINT LICK FIRE DISTRICT #5 GRANT COUNTY 041 16.800 18.000 23.300 040 23.000 25.000 16.300 23.000 25.000 21.700 23.000 25.000 14.700 039

REAL MOTOR ESTATE TANGIBLE * VEHICLE

3.400 10.800 2.900 5.500 0.900 23.500

4.100 16.300 2.900 8.350 0.000 31.650

3.900 16.300 2.900 5.000 0.000 28.100

50.600

51.100

55.700

10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000

0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 10.000

0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

2.280 8.000 4.000 3.000 17.280 52.700

3.810 10.000 4.000 5.500 23.310 55.100

2.300 10.200 4.000 2.490 18.990 55.100

6.000 6.000 8.300 6.500 6.000

6.000 6.000 8.300 6.500 6.000

6.000 6.000 8.800 6.500 6.000

Tax rates are expressed in cents per $100 dollars of assessed value. 27

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
EXTENSION SERVICES GENERAL HEALTH LIBRARY MENTAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL GRANT COUNTY WILLIAMSTOWN INDEPENDENT CITY CORINTH CRITTENDEN DRY RIDGE WILLIAMSTOWN GRAVES COUNTY GENERAL HEALTH J U KEVIL LIBRARY TOTAL: SCHOOL GRAVES COUNTY MAYFIELD INDEPENDENT CITY MAYFIELD WATER VALLEY WINGO 34.000 0.000 44.000 34.000 40.000 44.000 34.000 0.000 44.000 042 22.900 20.600 21.700 24.500 27.700 20.600 24.300 43.200 22.900 20.600 29.000 43.200

REAL MOTOR ESTATE TANGIBLE * VEHICLE
1.900 16.100 2.800 4.300 1.300 1.000 27.400 2.600 15.100 2.800 4.300 1.300 0.000 26.100 2.100 15.700 2.800 3.000 1.600 0.000 25.200

44.600 68.200

45.900 68.200

55.300 59.100

8.800 3.500 2.100 3.400 17.800

10.500 3.500 2.100 4.520 20.620

10.500 3.500 2.100 3.000 19.100

33.400 68.300

33.400 68.300

38.000 68.900

SPECIAL SYMSONIA FIRE DISTRICT W FORK CLARKS WATERSHED #2 W MAYFIELD WATERSHED #1 WINGO FIRE DISTRICT GRAYSON COUNTY EXTENSION SERVICES GENERAL HEALTH HOSPITAL LIBRARY TOTAL: SCHOOL 043

10.000 50.000 7.500 9.000

0.000 0.000 0.000 9.000

0.000 0.000 0.000 9.000

1.660 6.500 2.600 3.900 3.000 17.660

1.970 7.900 3.000 5.000 3.660 21.530

1.720 7.900 3.000 5.000 3.110 20.730

Tax rates are expressed in cents per $100 dollars of assessed value. 28

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
GRAYSON COUNTY CITY CANEYVILLE CLARKSON LEITCHFIELD SPECIAL BIG REEDY CREEK WATERSHED CANEY CREEK WATERSHED GREEN COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH HOSPITAL MAINTENANCE LIBRARY TOTAL: SCHOOL GREEN COUNTY CITY GREENSBURG GREENUP COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL GREENUP COUNTY RACELAND INDEPENDENT RUSSELL INDEPENDENT CITY BELLEFONTE FLATWOODS GREENUP RACELAND RUSSELL SOUTH SHORE WORTHINGTON WURTLAND SPECIAL 9.690 24.730 15.440 14.790 34.200 17.590 34.000 10.750 0.000 0.000 15.440 0.000 42.400 0.000 34.000 10.750 13.160 0.000 20.300 0.000 50.100 20.620 34.000 10.750 045 17.500 17.500 27.000 044 18.900 9.170 10.800 28.300 10.900 12.400 30.000 0.000 12.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
37.700 37.700 45.200

3.020 4.890

0.000 0.000

0.000 0.000

8.300 3.100 10.200 2.000 1.100 2.800 27.500

10.200 3.430 10.200 2.000 1.100 3.790 30.720

10.000 3.700 13.500 2.000 1.000 2.000 32.200

36.900

38.400

53.900

1.500 9.000 2.700 4.900 18.100

1.560 9.500 2.700 6.380 20.140

1.600 8.900 2.700 2.800 16.000

57.600 80.200 49.300

58.900 82.100 49.300

49.400 65.800 50.400

Tax rates are expressed in cents per $100 dollars of assessed value. 29

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
AMBULANCE FIREBRICK FIRE DISTRICT LITTLE SANDY FIRE DISTRICT LLOYD FIRE DISTRICT LOAD FIRE DISTRICT MALONETON FIRE DISTRICT OLDTOWN FIRE DISTRICT SOUTH SHORE FIRE DISTRICT WURTLAND FIRE DISTRICT HANCOCK COUNTY GENERAL HEALTH LIBRARY TOTAL: SCHOOL HANCOCK COUNTY CITY HAWESVILLE LEWISPORT HARDIN COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: 047 39.400 21.000 84.100 21.000 41.280 21.000 046

REAL MOTOR ESTATE TANGIBLE * VEHICLE
8.000 10.000 10.000 10.000 6.000 10.000 10.000 10.000 7.000 8.000 10.000 10.000 10.000 6.000 10.000 10.000 10.000 7.000 8.000 10.000 10.000 10.000 6.000 10.000 10.000 10.000 7.000

5.600 2.500 4.600 12.700

5.600 2.500 5.720 13.820

6.400 2.500 3.990 12.890

48.000

48.000

33.100

1.100 11.400 2.000 0.100 14.600

1.460 11.500 2.000 0.000 14.960

1.460 11.500 2.000 0.000 14.960

SCHOOL ELIZABETHTOWN INDEPENDENT HARDIN COUNTY WEST POINT INDEPENDENT CITY ELIZABETHTOWN RADCLIFF SONORA UPTON VINE GROVE WEST POINT HARLAN COUNTY EXTENSION SERVICES GENERAL HEALTH 048

50.700 43.500 55.700

50.700 45.600 74.300

53.800 54.000 58.200

12.900 16.500 20.000 25.000 16.600 30.000

12.900 20.000 20.000 25.000 20.800 40.000

13.000 19.900 20.000 25.000 19.600 40.000

5.400 26.300 3.500

6.860 33.330 3.500

1.960 19.400 3.500

Tax rates are expressed in cents per $100 dollars of assessed value. 30

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
LIBRARY SOIL CONSERVATION TOTAL: SCHOOL HARLAN COUNTY HARLAN INDEPENDENT CITY BENHAM CUMBERLAND EVARTS HARLAN LOYALL LYNCH WALLINS CREEK HARRISON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL HARRISON COUNTY CITY BERRY CYNTHIANA HART COUNTY AMBULANCE GENERAL LIBRARY TOTAL: SCHOOL CAVERNA INDEPENDENT HART COUNTY CITY BONNIEVILLE HORSE CAVE MUNFORDVILLE HENDERSON COUNTY 051 9.900 14.100 16.800 28.500 46.200 16.800 26.000 24.000 25.000 050 17.000 12.400 17.000 15.100 36.000 16.000 049 47.000 34.700 40.000 41.900 30.000 22.600 45.000 47.000 34.700 40.000 64.300 45.000 22.600 0.000 18.000 46.000 18.000 32.000 37.000 20.000 0.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
4.100 0.008 39.308 5.500 0.000 49.190 2.470 0.000 27.330

42.300 43.000

42.700 43.000

33.600 52.300

2.180 9.500 3.100 3.900 0.700 19.380

3.520 12.900 3.100 6.320 0.000 25.840

2.500 12.900 3.100 4.200 0.000 22.700

36.400

39.200

50.000

7.200 9.800 3.100 20.100

9.000 12.100 3.100 24.200

4.500 12.100 2.700 19.300

63.000 41.700

63.000 41.700

62.700 55.100

Tax rates are expressed in cents per $100 dollars of assessed value. 31

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL HENDERSON COUNTY CITY CORYDON HENDERSON ROBARDS SPECIAL BEAVER DAM DITCH CANOE DITCH CORYDON SEWER EAST FORK DITCH ELAM FLAT DITCH GRASSY POND WATERSHED ISOM POND DITCH LICK CREEK DITCH POND CREEK WATERSHED SLOVER FLAT DITCH SOUTH FORK DITCH HENRY COUNTY EXTENSION SERVICES 052 12.700 39.700 2.000 30.200 48.900 0.000 17.000 39.270 0.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
1.600 9.600 2.600 4.300 18.100 1.970 10.700 2.600 5.080 20.350 1.500 8.500 2.600 2.300 14.900

43.300

43.500

54.800

1,000.000 700.000 8.500 1,000.000 1,000.000 7.600 600.000 1,000.000 7.500 800.000 200.000

0.000 0.000 8.500 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

0.000 0.000 8.500 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

2.800

3.830

1.800

GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL EMINENCE INDEPENDENT HENRY COUNTY CITY CAMPBELLSBURG EMINENCE NEW CASTLE PLEASUREVILLE SMITHFIELD SPECIAL DEERFIELD SECT #6 ROAD MAIN PENDLETON HGTS RD MAIN WATERSHED DISTRICT

11.700 4.000 4.100 0.700 23.300

15.900 4.000 6.010 0.000 29.740

11.900 4.000 4.350 0.000 22.050

48.700 46.400

53.700 47.700

62.600 55.300

20.500 23.300 16.000 14.760 12.100

11.750 29.500 16.000 24.150 13.200

24.200 24.000 17.100 17.000 17.100

10.000 10.000 2.600

0.000 0.000 0.000

0.000 0.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 32

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

HICKMAN COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL HICKMAN COUNTY CITY CLINTON COLUMBUS SPECIAL CLINTON FIRE DISTRICT COLUMBUS FIRE DISTRICT HOPKINS COUNTY EXTENSION SERVICES GENERAL HEALTH TOTAL:

053

3.900 11.100 3.200 1.300 19.500

5.170 11.400 3.200 0.000 19.770

3.320 11.400 3.200 0.000 17.920

40.100

40.100

54.700

26.500 10.000

26.500 0.000

26.500 0.000

10.000 10.000 054

10.000 10.000

10.000 0.000

1.200 11.600 2.600 15.400

1.700 14.800 2.600 19.100

1.450 10.300 2.600 14.350

SCHOOL DAWSON SPRINGS INDEPENDENT HOPKINS COUNTY CITY DAWSON SPRINGS EARLINGTON HANSON MADISONVILLE MORTONS GAP NEBO NORTONVILLE SAINT CHARLES WHITE PLAINS SPECIAL EARLINGTON FIRE PROTECTION DISTRICT FLAT CREEK WATERSHED LOWER TRADEWATER WATERSHED NARGE CREEK WATERSHED POND RIVER/WEST FORK WATERSHED UPPER POND RIVER WATERSHED JACKSON 055

59.900 59.600

59.900 59.600

68.700 54.700

22.800 21.400 15.900 14.700 10.100 13.700 23.500 7.900 4.900

91.300 24.400 17.300 13.700 20.500 13.700 46.100 10.100 3.900

19.000 23.500 15.900 15.000 15.800 13.700 22.900 10.100 25.000

10.000 50.000 30.000 50.000 8.000 10.450

0.000 0.000 0.000 0.000 0.000 0.000

0.000 0.000 0.000 0.000 0.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 33

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL JACKSON COUNTY CITY MCKEE JEFFERSON COUNTY GENERAL TOTAL: SCHOOL ANCHORAGE INDEPENDENT JEFFERSON COUNTY CITY ANCHORAGE AUDUBON PARK BANCROFT BARBOURMEADE BEECHWOOD VILLAGE BELLEMEADE BELLEWOOD BLUE RIDGE MANOR BRIARWOOD BROECK POINTE BROWNSBORO FARM BROWNSBORO VILLAGE CAMBRIDGE COLDSTREAM CREEKSIDE CROSSGATE DOUGLASS HILLS DRUID HILLS FINCASTLE FOREST HILLS GLENVIEW GLENVIEW HILLS GLENVIEW MANOR GOOSE CREEK GRAYMOOR-DEVONDALE GREEN SPRING HICKORY HILL 056

3.300 7.500 7.000 5.600 1.800 25.200

3.870 7.500 7.000 9.440 0.000 27.810

3.320 11.000 6.000 3.700 0.000 24.020

52.100

52.100

56.800

16.300

16.300

23.000

12.800 12.800

16.600 16.600

16.600 16.600

98.200 57.200

98.200 57.200

110.000 58.500

37.200 24.410 21.050 18.700 12.600 8.000 19.000 20.000 29.000 21.500 30.700 16.970 17.100 10.000 24.000 22.500 14.600 12.100 20.000 17.850 13.000 11.000 12.000 18.000 20.000 18.000 22.336

37.200 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 13.000 0.000 0.000 0.000 0.000 0.000 0.000

37.600 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 2.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 34

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
HILLS AND DALES HOLLOW CREEK HURSTBOURNE HURSTBOURNE ACRES INDIAN HILLS JEFFERSONTOWN KINGSLEY LANGDON PLACE LINCOLNSHIRE LOUISVILLE LYNDON LYNNVIEW MANOR CREEK MARYHILL ESTATES MEADOW VALE MEADOWBROOK FARM MEADOWVIEW ESTATES MIDDLETOWN MINOR LANE HEIGHTS MOCKINGBIRD VALLEY MOORLAND MURRAY HILL NORBOURNE ESTATES NORTHFIELD NORWOOD OLD BROWNSBORO PLACE PARKWAY VILLAGE PLANTATION POPLAR HILLS PROSPECT RICHLAWN RIVERWOOD ROLLING FIELDS ROLLING HILLS SAINT MATTHEWS SAINT REGIS PARK SENECA GARDENS SHIVELY SOUTH PARK VIEW SPRING MILL SPRING VALLEY STRATHMOOR MANOR STRATHMOOR VILLAGE TEN BROECK THORNHILL WATTERSON PARK WEST BUECHEL WESTWOOD WILDWOOD WINDY HILLS WOODLAWN PARK WORTHINGTON HILLS SPECIAL ANCHORAGE AMBULANCE DISTRICT

REAL MOTOR ESTATE TANGIBLE * VEHICLE
20.200 33.000 18.500 16.000 20.000 16.000 35.000 35.000 22.000 37.640 13.000 22.245 30.000 16.000 14.500 7.500 17.750 14.000 24.100 17.000 23.000 18.260 20.100 17.100 20.000 16.900 16.000 27.000 15.000 21.250 15.500 16.170 15.800 17.000 20.000 14.000 21.540 24.000 22.000 20.000 16.000 23.913 39.000 10.000 12.000 10.900 28.000 17.900 19.610 17.000 25.000 28.400 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 56.600 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 32.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 7.500 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 28.300 0.000 13.800 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 32.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 7.500 0.000 0.000 0.000 0.000 0.000 0.000

6.500

6.500

10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 35

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
ANCHORAGE FIRE DISTRICT BLACK MUDD FIRE DISTRICT BUECHEL FIRE DISTRICT CAMP TAYLOR FIRE DISTRICT DIXIE SUBURBAN FIRE DISTRICT EASTWOOD FIRE DISTRICT EDGEWOOD FIRE DISTRICT FAIRDALE FIRE DISTRICT FERN CREEK FIRE DISTRICT HARRODS CREEK FIRE DISTRICT HIGHVIEW FIRE DISTRICT JEFFERSON CO 14 FIRE DISTRICT JEFFERSONTOWN FIRE DISTRICT LAKE DREAMLAND FIRE DISTRICT LYNDON FIRE DISTRICT LYNNVIEW GARBAGE FUND MIDDLETOWN FIRE DISTRICT OKOLONA FIRE DISTRICT PLEASURE RIDGE PARK FIRE DISTRICT SOUTH DIXIE FIRE DISTRICT ST MATTHEWS FIRE DISTRICT WORTHINGTON FIRE DISTRICT JESSAMINE COUNTY GENERAL HEALTH LIBRARY TOTAL: SCHOOL JESSAMINE COUNTY CITY NICHOLASVILLE WILMORE SPECIAL FIRE PROTECTION DISTRICT N JESSAMINE SUB FIRE DISTRICT JOHNSON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL JOHNSON COUNTY 058 15.600 18.600 15.600 30.100 19.700 21.410 057

REAL MOTOR ESTATE TANGIBLE * VEHICLE
10.000 10.000 10.000 10.000 10.000 10.000 10.000 8.000 10.000 10.000 10.000 10.000 9.000 10.000 10.000 0.000 10.000 10.000 9.400 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 8.000 10.000 10.000 10.000 10.000 9.000 10.000 10.000 0.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 8.000 10.000 10.000 10.000 10.000 9.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 7.600

6.800 1.900 4.700 13.400

9.000 2.300 6.880 18.180

11.400 2.300 4.900 18.600

53.800

53.800

54.700

4.400 4.600

4.400 4.600

4.160 4.160

2.070 10.200 4.000 5.000 0.007 21.277

2.080 12.900 4.000 7.580 0.000 26.560

1.700 12.900 4.000 3.660 0.000 22.260

44.400

45.800

52.500

Tax rates are expressed in cents per $100 dollars of assessed value. 36

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
PAINTSVILLE INDEPENDENT CITY PAINTSVILLE KENTON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY PLANNING & ZONING TOTAL: SCHOOL BEECHWOOD INDEPENDENT COVINGTON INDEPENDENT ERLANGER INDEPENDENT KENTON COUNTY LUDLOW INDEPENDENT CITY BROMLEY COVINGTON CRESCENT SPRINGS CRESTVIEW HILLS EDGEWOOD ELSMERE ERLANGER FAIRVIEW FORT MITCHELL FORT WRIGHT INDEPENDENCE KENTON VALE LAKESIDE PARK LATONIA LAKES LUDLOW PARK HILLS RYLAND HEIGHTS TAYLOR MILL VILLA HILLS WALTON SPECIAL BOONE WALTON FIRE DISTRICT ELSMERE FIRE DISTRICT ENTERPRISE ZONE INDEPENDENCE FIRE DISTRICT KENTON FIRE DISTRICT PINER FISKBURG FIRE DISTRICT RYLAND HEIGHTS FIRE DISTRICT 24.400 29.900 22.460 15.250 25.200 21.400 23.200 30.000 13.620 18.900 15.600 27.000 23.900 30.000 17.400 24.500 8.400 17.500 19.500 15.200 0.000 29.900 20.630 0.000 0.000 19.900 24.830 0.000 0.000 25.800 31.700 0.000 68.300 0.000 22.500 0.000 15.300 29.100 0.000 23.100 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 19.770 0.000 0.000 27.690 0.000 0.000 24.300 0.000 0.000 0.000 23.100 059 15.380 15.380 11.480

REAL MOTOR ESTATE TANGIBLE * VEHICLE
75.400 75.400 72.700

0.900 13.100 1.700 6.600 2.000 24.300

1.000 15.800 1.700 10.750 2.000 31.250

1.000 15.800 1.700 5.780 2.000 26.280

64.400 86.500 67.100 49.200 64.000

64.400 86.500 67.100 49.200 66.900

57.400 85.900 67.100 63.500 74.600

10.000 9.900 0.000 9.900 8.200 10.000 8.500

10.000 9.900 0.000 10.000 8.200 10.000 7.700

10.000 10.000 15.800 10.000 8.200 10.000 10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 37

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
KNOTT COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL KNOTT COUNTY CITY HINDMAN PIPPA PASSES KNOX 061 - Rates not available at this time 11.000 10.000 11.000 10.000 11.500 10.000 060

REAL MOTOR ESTATE TANGIBLE * VEHICLE

2.400 11.500 3.100 1.300 18.300

2.750 13.400 3.100 0.000 19.250

2.200 13.400 3.100 0.000 18.700

38.800

38.800

47.000

COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BARBOURVILLE INDEPENDENT CORBIN INDEPENDENT KNOX COUNTY CITY BARBOURVILLE CORBIN SPECIAL ARTEMUS FIRE DISTRICT ENTERPRISE ZONE LARUE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL LARUE COUNTY CITY HODGENVILLE UPTON 062

0.000 0.000 0.000 0.000 0.000 0.000

0.000 0.000 0.000 0.000 0.000 0.000

9.750 2.240 14.000 4.000 2.400 0.000 32.390 53.900 69.300 50.200

0.000 36.700 0.000

0.000 41.300 0.000

0.000 19.000

0.000 32.500

30.000 24.230

0.000 0.000

0.000 0.000

0.000 0.100

2.500 13.900 1.900 3.700 22.000

3.240 15.860 1.900 4.120 25.120

4.000 14.600 1.900 2.800 23.300

43.700

43.700

55.200

11.980 25.000

12.380 25.000

19.500 25.000

Tax rates are expressed in cents per $100 dollars of assessed value. 38

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

SPECIAL MAGNOLIA FIRE DISTRICT LAUREL COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL EAST BERNSTADT INDEPENDENT LAUREL COUNTY CITY LONDON SPECIAL BUSH FIRE DISTRICT 063

5.000

0.000

0.000

1.480 7.500 2.500 5.300 0.400 17.180

1.480 7.500 2.500 5.720 0.000 17.200

1.030 10.000 2.500 5.000 0.000 18.530

35.900 37.400

37.800 37.400

27.400 35.000

11.400

11.400

12.500

5.900

0.000

0.000

LAWRENCE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL LAWRENCE COUNTY CITY BLAINE LOUISA

064

2.800 14.300 3.000 5.200 1.200 26.500

3.350 20.000 3.000 7.390 0.000 33.740

2.630 16.400 3.000 2.790 0.000 24.820

42.300

42.300

15.400

20.000 20.600

0.000 20.400

0.000 20.000

SPECIAL LOUISA FIRE & RESCUE DISTRICT LEE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: 065

3.000

0.000

0.000

3.200 23.900 3.800 4.800 2.900 38.600

4.060 38.400 3.800 7.050 0.000 53.310

3.000 20.700 3.800 3.900 0.000 31.400

Tax rates are expressed in cents per $100 dollars of assessed value. 39

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

SCHOOL LEE COUNTY CITY BEATTYVILLE LESLIE COUNTY EXTENSION SERVICES GARBAGE DISTRICT GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL LESLIE COUNTY CITY HYDEN LETCHER COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL JENKINS INDEPENDENT LETCHER COUNTY CITY BLACKEY JENKINS NEON WHITESBURG LEWIS COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL 068 067 066 – Rates not available at this time

33.300

35.300

52.300

30.000

30.000

30.000

0.000 0.000 0.000 0.000 0.000 0.000

0.000 0.000 0.000 0.000 0.000 0.000

4.300 0.000 16.200 4.000 4.700 0.000 29.200

0.000

0.000

37.000

0.000

0.000

0.000

3.220 13.500 3.500 5.400 1.200 26.820

3.330 13.500 3.500 5.630 0.000 25.960

3.000 13.700 3.500 5.320 0.000 25.520

56.700 44.200

56.700 44.200

69.000 38.300

25.000 43.260 25.000 34.000

25.000 43.260 45.000 34.000

25.000 41.060 25.000 34.000

4.200 12.400 3.400 2.400 22.400

6.160 14.100 3.800 3.020 27.080

3.120 14.100 3.800 1.760 22.780

Tax rates are expressed in cents per $100 dollars of assessed value. 40

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
LEWIS COUNTY CITY VANCEBURG SPECIAL BLACK OAK FIRE DISTRICT #5 CAMP DIX FIRE DISTRICT #7 FIREBRICK FIRE DISTRICT #4 GARRISON FIRE DISTRICT #3 KINNICONICK FIRE DISTRICT #6 TOLLESBORO FIRE PROTECTION DISTRICT LINCOLN COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL LINCOLN COUNTY CITY CRAB ORCHARD EUBANK HUSTONVILLE STANFORD SPECIAL FIRE PROTECTION DISTRICT LIVINGSTON COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL LIVINGSTON COUNTY CITY GRAND RIVERS SALEM SMITHLAND SPECIAL BURNA FIRE DISTRICT 20.300 14.200 33.400 50.000 19.100 10.800 25.000 19.100 25.000 070 14.100 23.000 11.500 12.300 14.100 23.000 28.060 13.600 18.000 23.000 18.400 14.000 069 13.000 14.000 14.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
40.000 40.000 49.000

10.000 10.000 10.000 10.000 10.000 10.000

10.000 10.000 10.000 10.000 10.000 10.000

10.000 10.000 10.000 10.000 10.000 10.000

4.000 2.800 9.400 4.000 2.700 22.900

4.390 3.980 10.810 4.000 3.560 26.740

5.000 2.400 13.400 4.000 2.300 27.100

38.200

38.200

54.200

4.600

8.700

4.420

4.000 11.900 2.000 1.500 19.400

5.920 18.000 2.000 0.000 25.920

3.310 9.100 2.000 0.000 14.410

37.500

37.500

37.500

10.000

10.000

10.000

Tax rates are expressed in cents per $100 dollars of assessed value. 41

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
GRAND LAKES FIRE DISTRICT LEDBETTER FIRE DISTRICT LOGAN COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL LOGAN COUNTY RUSSELLVILLE INDEPENDENT CITY ADAIRVILLE AUBURN LEWISBURG RUSSELLVILLE SPECIAL BIG MUDDY WATERSHED MUD RIVER WATERSHED LYON COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL LYON COUNTY CITY EDDYVILLE KUTTAWA SPECIAL LYON CO FIRE DISTRICT #1 LYON CO FIRE DISTRICT #2 MCCRACKEN COUNTY EXTENSION SERVICES GENERAL 073 23.800 14.500 40.200 30.700 19.900 22.000 072 31.400 20.800 21.300 22.100 31.400 31.500 38.600 33.600 32.200 24.200 21.000 22.000 071

REAL MOTOR ESTATE TANGIBLE * VEHICLE
9.900 7.300 9.900 7.300 8.000 10.000

1.900 10.500 2.000 6.300 1.220 21.920

2.530 14.200 2.000 6.780 0.000 25.510

1.570 9.900 2.000 2.300 0.000 15.770

35.300 54.500

35.300 54.500

44.900 53.900

10.000 1.500

0.000 0.000

0.000 0.000

8.000 3.000 8.300 2.300 3.400 25.000

8.000 4.240 10.500 2.300 6.500 31.540

6.000 3.100 10.000 2.300 3.500 24.900

41.400

41.400

33.900

5.100 8.900

6.000 4.400

6.300 10.000

0.600 10.900

1.500 12.600

1.290 12.200

Tax rates are expressed in cents per $100 dollars of assessed value. 42

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
HEALTH LIBRARY MENTAL HEALTH TOTAL: SCHOOL MCCRACKEN COUNTY PADUCAH INDEPENDENT CITY LONE OAK PADUCAH SPECIAL CONCORD FIRE DISTRICT HENDRON FIRE DISTRICT LONE OAK FIRE DISTRICT MELBER-NEW HOPE FIRE DISTRICT PADUCAH JR COLLEGE - CO PADUCAH JR COLLEGE-CITY REIDLAND-FARLEY FIRE DISTRICT WEST MCCRACKEN FIRE DISTRICT MCCREARY COUNTY GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MCCREARY COUNTY SPECIAL CENTRAL MCCREARY CO FIRE DISTRICT EAGLE-SAWYER FIRE DISTRICT NORTH MCCREARY CO FIRE DISTRICT SOUTH MCCREARY CO FIRE DISTRICT WEST MCCREARY CO FIRE DISTRICT MCLEAN COUNTY EXTENSION SERVICES GENERAL HEALTH SOIL CONSERVATION TOTAL: SCHOOL MCLEAN COUNTY 075 074 41.400 30.000 59.850 39.000 27.500 39.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
2.400 4.800 0.900 19.600 2.400 4.670 0.900 22.070 2.400 5.000 0.900 21.790

39.600 59.800

39.600 60.500

52.900 56.600

6.800 6.500 4.200 6.700 2.200 2.200 7.800 6.800

6.800 8.750 6.030 6.700 2.200 2.200 7.800 6.800

8.000 6.400 7.600 8.000 3.100 3.100 7.500 8.760

12.200 4.000 5.400 1.600 23.200

20.400 4.000 7.920 0.000 32.320

20.400 4.000 7.580 0.000 31.980

40.400

40.400

30.000

10.000 10.000 10.000 10.000 10.000

10.000 10.000 10.000 10.000 10.000

10.000 10.000 10.000 10.000 10.000

2.100 11.100 3.700 1.300 18.200

2.440 12.400 3.700 0.000 18.540

2.080 12.500 3.500 0.000 18.080

40.800

40.800

51.500

Tax rates are expressed in cents per $100 dollars of assessed value. 43

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
CITY CALHOUN ISLAND LIVERMORE SACRAMENTO SPECIAL BUCK CREEK WATERSHED MADISON COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: 076 14.900 12.700 16.000 18.000 14.900 37.400 12.000 37.000 17.000 15.100 17.700 20.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE

10.000

0.000

0.000

5.400 1.300 8.300 4.000 3.300 22.300

6.000 2.020 10.000 4.000 4.860 26.880

6.000 1.300 10.000 4.000 3.500 24.800

SCHOOL BEREA INDEPENDENT MADISON COUNTY CITY BEREA RICHMOND SPECIAL RED LICK WATERSHED BUILDING (CITY OF RICHMOND) MAGOFFIN COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MAGOFFIN COUNTY CITY SALYERSVILLE MARION COUNTY AIR BOARD EXTENSION SERVICES GENERAL 078 077

63.700 48.500

63.700 50.400

59.100 55.800

3.120 15.200

3.120 13.200

5.000 28.700

0.050 8.000

0.000 8.000

0.000 0.000

7.100 29.200 5.000 4.800 1.500 47.600

9.900 49.000 5.000 6.270 0.000 70.170

2.780 16.300 5.000 2.570 0.000 26.650

45.800

46.200

57.600

30.000

83.000

30.000

1.000 1.760 7.400

1.200 3.220 10.900

1.200 2.000 10.900

Tax rates are expressed in cents per $100 dollars of assessed value. 44

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
HEALTH LIBRARY TOTAL: SCHOOL MARION COUNTY CITY BRADFORDVILLE LEBANON LORETTO MARSHALL COUNTY EXTENSION SERVICES GENERAL HEALTH HOSPITAL LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MARSHALL COUNTY CITY BENTON CALVERT CITY HARDIN SPECIAL AURORA-ROSS FIRE DISTRICT #3 EAST MARSHALL FIRE DISTRICT #6 ENO FIRE DISTRICT #10 FAIRDEALING/OLIVE FIRE DISTRICT #12 GARBAGE GILBERTSVILLE FIRE DISTRICT #5 HARVEY-BREWERS FIRE DISTRICT #11 PALMA\BRIENSBURG FIRE DISTRICT #8 POSSUM-TROT-SHARPE FIRE DISTRICT #7 MARTIN COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL MARTIN COUNTY 080 20.000 24.200 15.600 21.000 56.000 15.600 24.000 25.000 16.000 079 25.000 17.500 12.500 0.000 21.100 12.500 0.000 24.330 12.500

REAL MOTOR ESTATE TANGIBLE * VEHICLE
3.000 2.600 15.760 3.000 3.600 21.920 3.000 21.900 39.000

42.300

45.200

52.600

1.800 10.300 7.500 3.800 4.400 0.500 28.300

1.760 15.600 7.500 4.300 9.470 0.000 38.630

1.300 13.200 7.500 4.400 2.500 0.000 28.900

31.600

31.600

30.000

9.600 9.400 10.000 9.000 9.800 7.500 7.500 10.000 6.800

9.600 9.400 10.000 9.000 9.800 7.500 7.500 10.000 6.800

9.600 9.400 10.000 9.000 9.800 7.500 7.500 10.000 8.500

2.700 11.500 3.500 6.600 24.300

4.190 12.800 3.500 8.870 29.360

2.200 12.800 3.500 4.500 23.000

46.400

50.000

22.300

Tax rates are expressed in cents per $100 dollars of assessed value. 45

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

CITY INEZ MASON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL MASON COUNTY CITY DOVER GERMANTOWN MAYSVILLE MEADE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MEADE COUNTY CITY BRANDENBURG EKRON MULDRAUGH SPECIAL BATTLETOWN FIRE PROTECTION DISTRICT EKRON FIRE PROTECTION DISTRICT FLAHERTY FIRE DISTRICT MEADE CO FIRE DISTRICT #1 MENIFEE 083 23.900 14.000 18.200 31.260 14.000 23.080 32.800 14.000 15.300 082 14.000 22.580 16.300 0.000 0.000 16.300 0.000 0.000 24.600 081 10.000 10.000 0.000

2.500 15.100 4.000 4.700 26.300

3.470 18.000 4.000 5.430 30.900

2.000 12.200 4.000 4.000 22.200

44.700

44.700

55.500

2.800 16.700 2.500 3.300 0.800 26.100

3.560 31.300 2.830 5.740 0.000 43.430

3.500 13.400 2.830 2.180 0.000 21.910

45.800

45.800

54.600

10.000 8.000 5.900 7.500

10.000 8.000 1.500 2.000

10.000 8.000 7.500 2.000

COUNTY EXTENSION SERVICES FIRE PROTECTION DISTRICT GENERAL HEALTH LIBRARY SOIL CONSERVATION

3.800 7.500 10.900 4.000 4.900 1.000

3.800 9.100 11.400 4.000 4.900 0.000

5.190 9.500 15.500 4.000 5.190 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 46

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
TOTAL: SCHOOL MENIFEE COUNTY CITY FRENCHBURG SPECIAL SALT LICK CREEK WATERSHED MERCER COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BURGIN INDEPENDENT HARRODSBURG INDEPENDENT MERCER COUNTY CITY BURGIN HARRODSBURG SPECIAL FIRE PROTECTION DISTRICT METCALFE COUNTY AMBULANCE EXTENSION SERVICES GENERAL LIBRARY SOIL CONSERVATION TOTAL: SCHOOL METCALFE COUNTY CITY EDMONTON MONROE COUNTY AMBULANCE 086 7.700 7.700 15.200 085 16.400 9.980 32.700 8.820 20.000 23.000 084 6.000 6.000 5.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
32.100 33.200 39.380

35.900

35.900

42.600

5.000

0.000

0.000

2.180 8.200 4.000 5.600 0.700 20.680

2.700 8.200 4.000 8.410 0.000 23.310

1.200 9.200 4.000 5.000 0.000 19.400

46.200 41.100 45.700

46.200 42.400 45.700

54.600 54.400 49.100

7.150

7.150

10.000

6.000 4.200 6.500 2.900 1.500 21.100

6.000 6.450 8.100 4.270 0.000 24.820

3.000 4.000 8.200 3.310 0.000 18.510

37.200

37.500

56.600

6.500

7.000

7.000

Tax rates are expressed in cents per $100 dollars of assessed value. 47

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MONROE COUNTY CITY FOUNTAIN RUN GAMALIEL TOMPKINSVILLE 27.300 22.900 20.600 30.080 22.900 24.400 30.000 20.000 20.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE
3.700 9.300 4.000 3.400 1.700 28.600 4.800 10.000 4.000 4.090 0.000 29.890 5.800 10.000 4.000 2.300 0.000 29.100

38.400

38.800

56.200

MONTGOMERY COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL MONTGOMERY COUNTY CITY MOUNT STERLING

087

2.000 1.700 7.200 4.000 2.000 16.900

2.000 2.680 8.600 4.000 2.000 19.280

10.000 2.320 12.600 4.000 3.000 31.920

44.200

44.200

42.400

22.300

27.600

24.400

SPECIAL FIRE PROTECTION DISTRICT MORGAN COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MORGAN COUNTY CITY WEST LIBERTY MUHLENBERG 089 088

6.700

10.000

10.000

6.600 6.340 5.500 5.000 4.400 1.700 29.540

6.600 9.800 5.500 5.000 4.700 0.000 31.600

8.500 3.940 8.600 5.000 5.000 0.000 31.040

40.600

41.900

53.300

18.800

20.020

16.000

Tax rates are expressed in cents per $100 dollars of assessed value. 48

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
COUNTY AIRPORT EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL MUHLENBERG COUNTY CITY CENTRAL CITY DRAKESBORO GREENVILLE POWDERLY SPECIAL EAST FORK POND RIVER WATERSHED MUD RIVER WATERSHED POND CREEK WATERSHED UPPER POND CREEK WATERSHED NELSON COUNTY EXTENSION SERVICES GENERAL LIBRARY SOIL CONSERVATION TOTAL: SCHOOL BARDSTOWN INDEPENDENT NELSON COUNTY CITY BARDSTOWN BLOOMFIELD FAIRFIELD NEW HAVEN SPECIAL NORTHEAST NELSON FIRE DISTRICT NICHOLAS COUNTY GENERAL HEALTH LIBRARY TOTAL: 091 20.400 19.700 15.000 20.020 32.200 19.700 15.000 30.000 24.000 27.500 15.000 25.000 090 21.500 27.000 22.000 15.100 23.200 30.700 19.400 19.800 23.200 30.700 19.400 8.400

REAL MOTOR ESTATE TANGIBLE * VEHICLE

0.720 1.800 9.200 1.800 6.200 0.500 20.220

0.720 1.800 9.800 1.800 9.930 0.000 24.050

0.000 1.800 9.800 2.500 2.720 0.000 16.820

49.700

49.700

49.700

6.000 1.500 1.550 10.450

0.000 0.000 0.000 0.000

0.000 0.000 0.000 0.000

1.000 13.700 3.900 0.500 19.100

1.000 16.600 4.940 0.000 22.540

1.000 16.100 1.450 0.000 18.550

53.000 51.900

53.300 51.900

53.100 54.800

6.850

0.000

0.000

12.200 4.000 3.100 19.300

15.200 4.000 4.500 23.700

15.000 4.000 2.200 21.200

Tax rates are expressed in cents per $100 dollars of assessed value. 49

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

SCHOOL NICHOLAS COUNTY CITY CARLISLE SPECIAL FIRE PROTECTION DISTRICT

36.000

37.000

55.500

19.400

19.400

19.000

4.400

4.400

4.000

OHIO COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL OHIO COUNTY CITY BEAVER DAM CENTERTOWN FORDSVILLE HARTFORD MCHENRY ROCKPORT

092

2.000 7.100 3.500 4.900 0.060 17.560

2.620 7.100 3.500 7.090 0.000 20.310

1.800 6.300 3.500 4.200 0.000 15.800

40.500

40.500

51.800

25.100 21.000 20.500 35.100 20.000 15.000

28.600 21.000 13.800 59.700 20.000 15.000

24.100 21.000 20.000 22.800 20.000 15.000

SPECIAL CANEY CREEK WATERSHED OLDHAM COUNTY AMBULANCE GENERAL HEALTH LIBRARY TOTAL: SCHOOL OLDHAM COUNTY CITY CRESTWOOD GOSHEN LAGRANGE 093

5.090

0.000

0.000

2.800 9.400 2.000 2.300 16.500

2.800 11.800 2.000 4.240 20.840

0.000 12.800 2.000 2.000 16.800

56.300

56.300

64.300

11.000 15.200 24.000

0.000 0.000 26.500

0.000 0.000 26.500

Tax rates are expressed in cents per $100 dollars of assessed value. 50

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
ORCHARD GRASS HILLS PARK LAKE PEWEE VALLEY PROSPECT RIVER BLUFF SPECIAL BALLARDSVILLE FIRE DISTRICT BRIARHILL ROAD MAIN CRYSTAL LAKE SUB ROAD MAIN LAGRANGE FIRE DISTRICT NORTH OLDHAM FIRE DISTRICT PEWEE VALLEY FIRE DISTRICT RIVER BLUFF-COUNTRYSIDE FIRE DISTRICT SOUTH OLDHAM FIRE DISTRICT WESTPORT FIRE DISTRICT WORTHINGTON EAST FIRE DISTRICT OWEN COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL OWEN COUNTY CITY GRATZ MONTEREY OWENTON SPARTA OWSLEY COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL OWSLEY COUNTY CITY BOONEVILLE PENDLETON 096 30.000 30.000 30.000 095 15.000 13.500 29.000 25.000 0.000 0.000 43.300 25.000 0.000 0.000 28.290 25.000 094

REAL MOTOR ESTATE TANGIBLE * VEHICLE
16.000 15.000 17.220 21.250 22.000 0.000 0.000 17.220 0.000 0.000 0.000 0.000 0.000 0.000 0.000

6.000 10.000 10.000 7.500 8.500 9.200 6.200 7.000 10.000 10.000

6.000 0.000 0.000 7.500 8.500 9.200 6.200 7.000 10.000 10.000

6.000 0.000 0.000 10.000 10.000 10.000 0.000 10.000 10.000 7.600

4.100 12.600 3.500 5.200 1.600 27.000

7.050 17.000 3.500 10.140 0.000 37.690

4.000 14.800 3.500 4.000 0.000 26.300

51.600

59.200

56.000

6.750 16.800 4.000 8.800 5.200 41.550

8.580 16.900 4.000 11.470 0.000 40.950

4.500 15.400 4.000 5.400 0.000 29.300

44.100

47.000

57.800

Tax rates are expressed in cents per $100 dollars of assessed value. 51

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY MENTAL HEALTH/MENTAL RETARDATION SOIL CONSERVATION TOTAL:

2.500 13.100 3.000 3.700 1.500 1.200 25.000

3.660 15.600 3.000 5.300 1.500 0.000 29.060

2.450 15.600 3.000 3.000 2.000 0.000 26.050

SCHOOL PENDLETON COUNTY CITY BUTLER FALMOUTH SPECIAL KENTON FIRE DISTRICT NORTHERN PENDLETON FIRE DISTRICT PERRY COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL HAZARD INDEPENDENT PERRY COUNTY CITY BUCKHORN HAZARD VICCO PIKE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL PIKE COUNTY PIKEVILLE INDEPENDENT 098 097

39.000

39.000

55.000

11.200 20.500

13.500 37.000

10.100 20.400

8.200 9.400

8.200 0.000

8.200 0.000

2.400 12.200 3.100 6.900 0.700 25.300

3.000 12.200 3.100 11.010 0.000 29.310

1.560 14.400 3.100 4.940 0.000 24.000

41.600 45.000

41.600 45.400

50.900 49.700

25.000 29.100 5.000

0.000 29.100 0.000

25.000 29.100 0.000

1.300 11.900 4.000 6.000 23.200

1.470 11.900 4.000 6.440 23.810

1.400 14.000 4.000 2.390 21.790

50.100 68.600

50.100 68.600

55.300 79.300

Tax rates are expressed in cents per $100 dollars of assessed value. 52

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

CITY COAL RUN VILLAGE ELKHORN CITY PIKEVILLE POWELL COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL POWELL COUNTY CITY CLAY CITY STANTON PULASKI COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL PULASKI COUNTY SCIENCE HILL INDEPENDENT SOMERSET INDEPENDENT CITY BURNSIDE EUBANK FERGUSON SCIENCE HILL SOMERSET ROBERTSON COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: 101 18.100 23.000 15.800 22.500 21.000 18.100 23.000 0.000 30.000 29.500 18.100 23.000 0.000 30.000 28.500 100 9.200 9.200 13.700 9.200 16.040 17.900 099 3.000 20.000 17.500 0.000 20.000 17.500 0.000 20.000 17.500

2.800 9.500 2.500 3.700 18.500

3.480 9.800 2.500 4.740 20.520

4.500 13.300 2.500 6.000 26.300

34.600

36.000

50.200

1.200 5.600 2.000 3.000 11.800

1.200 5.600 2.000 4.010 12.810

1.200 7.800 2.000 2.420 13.420

37.600 33.400 49.200

37.600 33.400 50.000

50.300 53.200 56.800

5.100 12.800 4.000 7.500 1.200 30.600

7.780 13.400 4.000 10.920 0.000 36.100

4.500 13.400 4.000 7.000 0.000 28.900

Tax rates are expressed in cents per $100 dollars of assessed value. 53

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
SCHOOL ROBERTSON COUNTY CITY MOUNT OLIVET 30.500 33.000 33.000

REAL MOTOR ESTATE TANGIBLE * VEHICLE

41.000

47.000

55.900

ROCKCASTLE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL ROCKCASTLE COUNTY CITY BRODHEAD LIVINGSTON MOUNT VERNON ROWAN COUNTY GENERAL HEALTH LIBRARY TOTAL: SCHOOL ROWAN COUNTY CITY LAKEVIEW HEIGHTS MOREHEAD RUSSELL COUNTY AMBULANCE EXTENSION SERVICES GENERAL HEALTH HOSPITAL LIBRARY SOIL CONSERVATION TOTAL:

102

2.900 7.400 3.500 1.900 0.900 16.600

3.100 8.200 3.500 2.330 0.000 17.130

2.500 8.200 3.500 1.700 0.000 15.900

41.800

41.800

41.800

25.000 25.000 18.000 103

25.000 25.000 18.000

24.900 25.000 16.700

5.400 3.500 3.000 11.900

8.000 3.500 4.670 16.170

8.000 3.500 3.500 15.000

39.700

39.700

49.000

9.000 14.900 104

9.000 19.420

0.000 22.000

3.900 1.800 6.700 0.000 6.400 2.200 0.900 21.900

5.000 2.430 9.200 4.000 9.200 3.700 0.000 33.530

5.000 2.390 9.200 4.000 9.200 2.470 0.000 32.260

Tax rates are expressed in cents per $100 dollars of assessed value. 54

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

SCHOOL RUSSELL COUNTY CITY JAMESTOWN RUSSELL SPRINGS

38.800

43.400

52.500

19.600 21.000

19.600 21.000

22.800 21.000

SCOTT COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL SCOTT COUNTY CITY GEORGETOWN SADIEVILLE STAMPING GROUND SHELBY COUNTY EXTENSION SERVICES GENERAL HEALTH LANDFILL LIBRARY TOTAL: SCHOOL SHELBY COUNTY CITY SHELBYVILLE SIMPSONVILLE

105

1.300 6.600 4.000 5.500 17.400

1.830 11.100 4.000 8.030 24.960

1.600 16.600 4.000 6.000 28.200

33.100

35.900

54.800

5.200 17.700 16.600 106

11.700 42.350 34.700

16.800 41.960 40.000

2.000 11.200 3.000 3.500 3.000 22.700

2.000 13.000 3.000 0.000 3.470 21.470

2.000 14.600 3.000 0.000 3.500 23.100

58.400

60.200

42.100

24.900 9.200

49.900 0.000

26.100 0.000

SPECIAL BAGDAD FIRE DISTRICT BALLARDSVILLE FIRE DISTRICT LONG RUN FIRE DISTRICT MT EDEN FIRE DISTRICT PEWEE VALLEY FIRE DISTRICT PLUM CREEK WATERSHED SHELBY COUNTY SUB FIRE DISTRICT SIMPSONVILLE FIRE DISTRICT SOUTH OLDHAM FIRE DISTRICT U S 60 EAST FIRE DISTRICT

7.000 6.000 10.000 7.000 9.200 1.500 7.000 8.000 6.000 7.000

0.000 0.000 0.000 7.000 9.200 0.000 7.000 0.000 0.000 0.000

0.000 0.000 0.000 7.000 10.000 0.000 7.000 0.000 0.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 55

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
WADDY FIRE DISTRICT SIMPSON COUNTY AMBULANCE GENERAL LIBRARY TOTAL: SCHOOL SIMPSON COUNTY CITY FRANKLIN SPENCER COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL SPENCER COUNTY CITY TAYLORSVILLE SPECIAL MT EDEN FIRE DISTRICT #4 SPENCER CO FIRE PROTECTION DISTRICT WATERSHED TAYLOR COUNTY EXTENSION SERVICES GENERAL HEALTH HOSPITAL LIBRARY TOTAL: SCHOOL CAMPBELLSVILLE INDEPENDENT TAYLOR COUNTY CITY CAMPBELLSVILLE 19.600 19.600 17.400 109 17.700 29.770 22.000 108 13.400 15.800 18.710 107

REAL MOTOR ESTATE TANGIBLE * VEHICLE
7.000 0.000 0.000

3.800 13.500 3.300 20.600

3.800 13.500 3.630 20.930

4.000 16.100 3.790 23.890

38.500

38.800

54.600

3.010 9.300 4.000 2.700 0.900 19.910

7.400 12.300 4.000 6.830 0.000 30.530

3.110 12.300 4.000 3.000 0.000 22.410

45.300

51.500

56.000

7.000 4.600 1.200

7.000 5.200 0.000

7.000 10.000 0.000

1.700 7.700 2.000 7.100 3.100 21.600

1.910 7.860 2.000 9.100 3.340 24.210

2.000 9.100 2.000 9.100 4.000 26.200

37.300 43.500

37.300 43.500

55.300 53.700

Tax rates are expressed in cents per $100 dollars of assessed value. 56

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY REAL MOTOR ESTATE TANGIBLE * VEHICLE

TODD COUNTY EXTENSION SERVICE GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL TODD COUNTY CITY ELKTON GUTHRIE TRENTON

110

2.400 8.800 1.500 2.300 1.000 16.000

2.840 10.100 1.500 3.000 0.000 17.440

3.040 10.100 1.800 2.500 0.000 17.440

32.500

32.500

52.400

21.200 43.500 22.600

45.300 45.000 27.200

30.300 45.000 35.000

SPECIAL EAST FORK POND RIVER WATERSHED MUD RIVER WATERSHED TRIGG COUNTY GENERAL HOSPITAL LIBRARY TOTAL: SCHOOL TRIGG COUNTY CITY CADIZ TRIMBLE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL TRIMBLE COUNTY CITY BEDFORD MILTON SPECIAL 112 111

6.000 1.500

0.000 0.000

0.000 0.000

7.500 6.900 2.900 17.300

8.400 8.800 3.430 20.630

9.600 9.400 3.500 22.500

43.200

43.200

42.200

22.500

30.200

26.200

3.700 7.200 4.000 5.600 20.500

5.370 7.600 4.000 8.700 25.670

2.210 8.800 4.000 4.000 19.010

50.100

50.200

55.400

16.000 16.000

16.000 0.000

16.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 57

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
LITTLE KY RIVER WATERSHED UNION COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL UNION COUNTY CITY MORGANFIELD STURGIS UNIONTOWN WAVERLY SPECIAL CYPRESS CREEK WATERSHED EAGLE CREEK WATERSHED #4 TRADEWATER WATERSHED #3 WARREN COUNTY GENERAL TOTAL: SCHOOL BOWLING GREEN INDEPENDENT WARREN COUNTY CITY BOWLING GREEN SMITHS GROVE WOODBURN WASHINGTON COUNTY AIR BOARD EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL WASHINGTON COUNTY CITY 115 26.400 9.300 30.000 26.000 15.900 0.000 26.000 20.000 0.000 114 52.200 35.000 33.000 14.100 75.040 35.300 80.600 20.300 60.200 50.000 40.400 17.400 113

REAL MOTOR ESTATE TANGIBLE * VEHICLE
2.600 0.000 0.000

1.800 10.000 3.000 3.500 18.300

1.930 10.000 3.000 3.730 18.660

1.600 11.300 3.000 1.500 17.400

44.300

42.600

55.700

3.500 7.850 30.000

0.000 0.000 0.000

0.000 0.000 0.000

12.700 12.700

15.300 15.300

16.200 16.200

66.700 32.200

67.300 32.200

60.200 54.500

1.100 3.320 7.000 2.200 4.000 17.620

1.100 4.320 7.000 2.800 5.060 20.280

1.100 2.800 8.000 2.800 2.750 17.450

40.700

40.700

55.000

Tax rates are expressed in cents per $100 dollars of assessed value. 58

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
SPRINGFIELD

REAL MOTOR ESTATE TANGIBLE * VEHICLE
12.000 14.000 12.000

WAYNE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL:

116

3.430 8.300 3.000 3.700 1.500 19.930

5.500 14.040 3.000 6.680 0.000 29.220

2.710 10.200 3.000 3.930 0.000 19.840

SCHOOL MONTICELLO INDEPENDENT WAYNE COUNTY CITY MONTICELLO SPECIAL AMBULANCE NORTH WAYNE CO MEADOW CREEK WATERSHED WEBSTER COUNTY EXTENSION SERVICE GENERAL HEALTH LIBRARY TOTAL: SCHOOL PROVIDENCE INDEPENDENT WEBSTER COUNTY CITY CLAY DIXON PROVIDENCE SEBREE SLAUGHTERS SPECIAL AMBULANCE PITTMAN CREEK WATERSHED TRADEWATER WATERSHED WHITLEY COUNTY 118 117

29.800 39.800

29.800 40.200

48.800 52.800

12.100

12.400

22.500

6.500 5.000

6.500 0.000

0.000 0.000

3.900 17.400 2.500 3.700 27.500

5.950 17.400 2.500 5.050 30.900

3.000 17.200 2.500 2.380 25.080

33.700 44.400

33.700 44.600

54.500 48.000

29.700 15.000 50.000 26.000 13.000

29.700 26.000 50.000 47.000 13.000

39.000 20.000 50.000 27.500 13.400

6.900 9.800 30.000

8.180 0.000 0.000

6.000 0.000 0.000

Tax rates are expressed in cents per $100 dollars of assessed value. 59

2002 LOCAL PROPERTY TAX RATES
TAXING JURISDICTION BY COUNTY
EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL CORBIN INDEPENDENT WHITLEY COUNTY WILLIAMSBURG INDEPENDENT CITY CORBIN WILLIAMSBURG WOLFE COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY SOIL CONSERVATION TOTAL: SCHOOL WOLFE COUNTY CITY CAMPTON WOODFORD COUNTY EXTENSION SERVICES GENERAL HEALTH LIBRARY TOTAL: SCHOOL WOODFORD COUNTY CITY MIDWAY VERSAILLES 11.500 4.800 16.000 16.000 16.000 16.000 120 13.400 13.400 0.000 119 19.000 22.000 32.500 31.750 24.230 31.750

REAL MOTOR ESTATE TANGIBLE * VEHICLE
2.200 8.000 4.000 2.400 1.400 18.000 4.810 9.700 4.000 4.230 0.000 22.740 1.390 10.700 4.000 2.000 0.000 18.090

36.700 39.600 44.700

41.300 43.800 45.600

69.300 55.200 54.000

4.600 6.600 4.000 4.500 4.650 24.350

7.970 8.800 4.000 7.040 0.000 27.810

2.910 8.800 4.000 0.000 0.000 15.710

35.200

41.000

38.900

1.500 7.600 2.000 3.300 14.400

1.500 7.600 2.000 5.820 16.920

0.000 9.400 0.000 2.400 11.800

50.200

50.500

50.900

SPECIAL FIRE PROTECTION DISTRICT

3.800

3.800

3.700

Tax rates are expressed in cents per $100 dollars of assessed value. 60

TABLE III CITY PROPERTY TAX RATES

Not all rates may be available at this time. Those not available are indicated as zeroes.

61

CITY PROPERTY TAX RATES
TAXING JURISDICTION

BY CITY
ADAIRVILLE ALBANY ALEXANDRIA

REAL CLASS COUNTY ESTATE TANGIBLE 5 LOGAN 5 CLINTON 4 CAMPBELL 31.40 18.00 17.88 31.40 20.00 0.00

MOTOR VEHICLE 32.20 20.00 0.00

AIR RATE 0.00 0.00 0.00

INV RATE 0.00 0.00 0.00

ALLEN ANCHORAGE ARLINGTON ASHLAND AUBURN AUDUBON PARK AUGUSTA BARBOURVILLE BARDSTOWN BARDWELL BARLOW BEATTYVILLE BEAVER DAM BEDFORD BELLEVUE BENHAM BENTON BEREA BERRY BLACKEY BLAINE BLOOMFIELD BONNIEVILLE BOONEVILLE BOWLING GREEN BRANDENBURG BRODHEAD BROMLEY BROOKSVILLE BROWNSVILLE BURGIN BURKESVILLE BURNSIDE BUTLER CADIZ CALHOUN CALIFORNIA CALVERT CITY CAMPBELLSBURG CAMPBELLSVILLE CAMPTON CANEYVILLE CARLISLE CARROLLTON CATLETTSBURG CAVE CITY CENTERTOWN CENTRAL CITY CLARKSON CLAY CLAY CITY

6 4 6 2 5 5 4 4 4 5 6 5 4 6 4 5 4 4 6 6 6 5 6 6 2 5 6 5 5 5 5 5 5 5 5 5 6 4 5 3 6 6 4 4 4 5 6 4 6 5 5

FLOYD
JEFFERSON CARLISLE BOYD LOGAN JEFFERSON BRACKEN KNOX NELSON CARLISLE BALLARD LEE OHIO TRIMBLE CAMPBELL HARLAN MARSHALL MADISON HARRISON LETCHER LAWRENCE NELSON HART OWSLEY WARREN MEADE ROCKCASTLE KENTON BRACKEN EDMONSON MERCER CUMBERLAN PULASKI PENDLETON TRIGG MCLEAN CAMPBELL MARSHALL HENRY TAYLOR WOLFE GRAYSON NICHOLAS CARROLL BOYD BARREN OHIO MUHLENBER GRAYSON WEBSTER POWELL

23.00 37.20 40.80 30.55 20.80 24.41 32.50 0.00 20.40 22.37 34.20 30.00 25.10 16.00 27.80 47.00 20.00 3.12 17.00 25.00 20.00 19.70 9.90 30.00 26.40 23.90 25.00 24.40 25.60 8.70 16.40 14.00 18.10 11.20 22.50 14.90 25.00 24.20 20.50 19.60 13.40 18.90 19.40 23.00 34.00 9.90 21.00 21.50 9.17 29.70 9.20

23.00 37.20 40.80 30.55 31.50 0.00 69.00 0.00 32.20 14.26 34.20 30.00 28.60 16.00 25.30 47.00 21.00 3.12 17.00 25.00 0.00 19.70 28.50 30.00 26.00 31.26 25.00 0.00 69.72 8.80 32.70 18.40 18.10 13.50 30.20 14.90 0.00 56.00 11.75 19.60 13.40 28.30 19.40 23.00 34.00 21.10 21.00 23.20 10.90 29.70 13.70

0.00
37.60 40.80 30.55 24.20 0.00 33.60 30.00 24.00 36.00 34.20 30.00 24.10 16.00 38.50 18.00 24.00 5.00 36.00 25.00 0.00 27.50 26.00 30.00 26.00 32.80 24.90 0.00 35.90 13.00 20.00 23.30 18.10 10.10 26.20 17.00 0.00 25.00 24.20 17.40 0.00 30.00 19.00 26.00 38.00 14.00 21.00 23.20 0.00 39.00 16.04

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Tax rates are expressed in cents per $100 dollars of assessed value. 62

CITY PROPERTY TAX RATES
TAXING JURISDICTION

BY CITY

REAL CLASS COUNTY ESTATE TANGIBLE 5 5 5 4 5 3 6 5 2 6 4 6 5 6 5 5 4 4 3 4 4 6 6 5 6 5 4 5 4 5 6 4 4 4 4 4 3 6 5 6 4 5 6 3 4 3 6 4 4 4 6 2 4 5 HICKMAN BRECKINRID CAMPBELL ADAIR HICKMAN KNOX GRANT HENDERSON KENTON LINCOLN KENTON CAMPBELL KENTON JEFFERSON GRANT CHRISTIAN HARLAN HARRISON BOYLE HOPKINS CAMPBELL WEBSTER MASON MUHLENBER JEFFERSON GRANT HOPKINS LYON KENTON METCALFE MEADE HARDIN PIKE TODD KENTON HENRY KENTON LINCOLN HARLAN NELSON PENDLETON PULASKI JEFFERSON GREENUP FLEMING BOONE OHIO KENTON CAMPBELL KENTON MONROE FRANKLIN SIMPSON CALDWELL 26.50 27.90 20.68 26.34 10.00 19.00 22.90 12.70 29.90 14.10 22.46 19.60 15.25 18.00 20.60 27.80 34.70 12.40 13.90 22.80 47.80 15.00 14.00 27.00 12.10 21.70 21.40 23.80 25.20 7.70 14.00 12.90 20.00 21.20 21.40 23.30 23.20 23.00 40.00 15.00 20.50 15.80 20.00 24.73 17.14 23.50 20.50 13.62 29.50 18.90 27.30 19.80 13.40 24.60 26.50 33.00 20.68 26.34 0.00 32.50 27.70 30.20 29.90 14.10 20.63 29.50 0.00 0.00 20.60 72.50 34.70 15.10 18.76 91.30 75.00 26.00 0.00 30.70 0.00 24.30 24.40 40.20 0.00 7.70 14.00 12.90 20.00 45.30 19.90 29.50 24.83 23.00 40.00 15.00 37.00 0.00 0.00 0.00 17.14 37.00 13.80 0.00 29.50 25.80 30.08 19.80 15.80 24.60

MOTOR VEHICLE 26.50 33.00 21.66 27.00 0.00 24.23 22.90 17.00 0.00 18.00 0.00 0.00 0.00 0.00 20.60 30.00 46.00 16.00 0.00 19.00 50.09 20.00 0.00 30.70 0.00 29.00 23.50 19.90 0.00 15.20 14.00 13.00 20.00 30.30 0.00 24.00 0.00 23.00 18.00 15.00 20.40 0.00 0.00 0.00 19.77 0.00 20.00 0.00 39.71 19.77 30.00 22.70 18.71 25.20

AIR RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

INV RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

CLINTON CLOVERPORT COLD SPRING COLUMBIA COLUMBUS CORBIN CORINTH CORYDON COVINGTON CRAB ORCHARD CRESCENT SPRINGS CRESTVIEW CRESTVIEW HILLS CRESTWOOD CRITTENDEN CROFTON CUMBERLAND CYNTHIANA DANVILLE DAWSON SPRINGS DAYTON DIXON DOVER DRAKESBORO DRUID HILLS DRY RIDGE EARLINGTON EDDYVILLE EDGEWOOD EDMONTON EKRON ELIZABETHTOWN ELKHORN CITY ELKTON ELSMERE EMINENCE ERLANGER EUBANK EVARTS FAIRFIELD FALMOUTH FERGUSON FINCASTLE FLATWOODS FLEMINGSBURG FLORENCE FORDSVILLE FORT MITCHELL FORT THOMAS FORT WRIGHT FOUNTAIN RUN FRANKFORT FRANKLIN FREDONIA

Tax rates are expressed in cents per $100 dollars of assessed value. 63

CITY PROPERTY TAX RATES
TAXING JURISDICTION

BY CITY

REAL CLASS COUNTY ESTATE TANGIBLE 6 4 6 4 6 6 3 6 6 6 5 6 4 5 5 4 5 6 5 5 4 4 5 5 3 6 3 4 4 4 5 4 2 5 5 6 5 6 4 5 6 5 4 4 5 6 6 5 5 6 4 5 5 4 MENIFEE FULTON MONROE SCOTT BRACKEN CARROLL BARREN GALLATIN JEFFERSON OLDHAM LIVINGSTON OWEN CARTER GREEN GREENUP MUHLENBER TODD HOPKINS MARSHALL BRECKINRID HARLAN MERCER OHIO HANCOCK PERRY CALLOWAY HENDERSON FULTON CAMPBELL BULLITT KNOTT LARUE CHRISTIAN HART LINCOLN LESLIE KENTON MARTIN ESTILL BRECKINRID MCLEAN RUSSELL JEFFERSON LETCHER BOYLE KENTON BALLARD LYON BALLARD CHRISTIAN OLDHAM KENTON GARRARD ANDERSON 6.00 28.00 22.90 5.20 22.58 25.00 14.00 23.00 13.00 15.20 20.30 15.00 16.10 17.50 15.44 22.00 43.50 15.90 15.60 26.00 41.90 9.98 35.10 39.40 29.10 50.00 39.70 26.20 17.29 14.00 11.00 11.98 23.40 14.10 11.50 0.00 15.60 10.00 38.60 29.60 12.70 19.60 16.00 43.26 14.50 27.00 29.70 14.50 48.90 30.00 24.00 23.90 16.80 18.51 6.00 28.00 22.90 11.70 0.00 25.00 14.00 23.00 13.00 0.00 50.00 0.00 16.10 17.50 15.44 19.40 45.00 17.30 15.60 26.00 64.30 8.82 59.70 84.10 29.10 50.00 48.90 29.30 17.29 11.60 11.00 12.38 25.10 46.20 28.06 0.00 31.70 10.00 46.30 29.60 37.40 19.60 0.00 43.26 14.50 0.00 29.70 30.70 48.90 30.00 26.50 68.30 18.00 35.23

MOTOR VEHICLE 5.00 28.00 20.00 16.80 0.00 30.00 27.00 23.00 0.00 0.00 25.00 0.00 17.68 27.00 20.30 19.40 45.00 15.90 16.00 28.00 32.00 23.00 22.80 41.28 29.10 50.00 39.27 23.40 0.00 17.90 11.50 19.50 25.10 24.00 18.40 0.00 0.00 0.00 34.50 32.00 15.10 22.80 0.00 41.06 16.10 0.00 29.70 22.00 48.90 30.00 26.50 27.69 23.30 22.90

AIR RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

INV RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

FRENCHBURG FULTON GAMALIEL GEORGETOWN GERMANTOWN GHENT GLASGOW GLENCOE GLENVIEW GOSHEN GRAND RIVERS GRATZ GRAYSON GREENSBURG GREENUP GREENVILLE GUTHRIE HANSON HARDIN HARDINSBURG HARLAN HARRODSBURG HARTFORD HAWESVILLE HAZARD HAZEL HENDERSON HICKMAN HIGHLAND HEIGHTS HILLVIEW HINDMAN HODGENVILLE HOPKINSVILLE HORSE CAVE HUSTONVILLE HYDEN INDEPENDENCE INEZ IRVINE IRVINGTON ISLAND JAMESTOWN JEFFERSONTOWN JENKINS JUNCTION CITY KENTON VALE KEVIL KUTTAWA LACENTER LAFAYETTE LAGRANGE LAKESIDE PARK LANCASTER LAWRENCEBURG

Tax rates are expressed in cents per $100 dollars of assessed value. 64

CITY PROPERTY TAX RATES
TAXING JURISDICTION

BY CITY

REAL CLASS COUNTY ESTATE TANGIBLE MARION BULLITT GRAYSON LOGAN HANCOCK CASEY MCLEAN ROCKCASTLE LAUREL MARION LAWRENCE JEFFERSON HARLAN KENTON HARLAN JEFFERSON HOPKINS CLAY CRITTENDEN FLOYD GRAVES MASON OHIO JACKSON JEFFERSON CAMPBELL CAMPBELL BELL JEFFERSON WOODFORD BOURBON TRIMBLE OWEN WAYNE JEFFERSON ROWAN UNION BUTLER HOPKINS ROBERTSON MONTGOMER ROCKCASTLE BULLITT MEADE HART CALLOWAY HOPKINS LETCHER HENRY NELSON CAMPBELL JESSAMINE BOURBON HOPKINS 17.50 21.99 10.80 21.30 21.00 19.28 16.00 25.00 11.40 12.50 20.60 37.64 30.00 17.40 22.60 13.00 14.70 35.00 23.60 22.00 34.00 16.30 20.00 16.30 14.50 23.10 25.00 8.00 0.00 11.50 33.00 16.00 13.50 12.10 23.00 14.90 52.20 10.60 10.10 30.50 22.30 18.00 13.00 18.20 16.80 36.70 13.70 25.00 16.00 20.02 25.80 15.60 18.30 23.50 21.10 34.00 12.40 38.60 21.00 19.28 12.00 25.00 11.40 12.50 20.40 56.60 45.00 22.50 22.60 0.00 13.70 35.00 31.60 22.00 34.00 16.30 20.00 16.30 0.00 72.40 25.00 23.20 0.00 16.00 33.00 0.00 0.00 12.40 0.00 19.42 75.04 10.60 20.50 33.00 27.60 18.00 18.20 23.08 16.80 36.70 13.70 45.00 16.00 30.00 26.20 15.60 18.30 46.10

MOTOR VEHICLE 24.33 34.00 12.00 21.00 21.00 20.80 17.70 25.00 12.50 12.50 20.00 28.30 37.00 0.00 20.00 0.00 15.00 35.00 22.90 22.00 34.00 24.60 20.00 23.00 0.00 0.00 0.00 23.20 0.00 16.00 33.00 0.00 0.00 22.50 0.00 22.00 60.20 27.90 15.80 33.00 24.40 16.70 14.90 15.30 25.00 38.00 13.70 25.00 17.10 25.00 0.00 19.70 18.30 22.90

AIR RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

INV RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

LEBANON 4 LEBANON JUNCTION 5 LEITCHFIELD 4 LEWISBURG 5 LEWISPORT 5 LIBERTY 5 LIVERMORE 5 LIVINGSTON 6 LONDON 4 LORETTO 6 LOUISA 5 LOUISVILLE 1 LOYALL 5 LUDLOW 4 LYNCH 5 LYNDON 4 MADISONVILLE 4 MANCHESTER 4 MARION 4 MARTIN 4 MAYFIELD 3 MAYSVILLE 3 MCHENRY 6 MCKEE 5 MEADOW VALE 5 MELBOURNE 6 MENTOR 6 MIDDLESBORO 3 MIDDLETOWN 6 MIDWAY 5 MILLERSBURG 5 MILTON 6 MONTEREY 6 MONTICELLO 4 MOORLAND 6 MOREHEAD 4 MORGANFIELD 4 MORGANTOWN 5 MORTONS GAP 5 MT OLIVET 5 MT STERLING 4 MT VERNON 5 MT WASHINGTON 4 MULDRAUGH 5 MUNFORDVILLE 5 MURRAY 3 NEBO 6 NEON 5 NEW CASTLE 6 NEW HAVEN 6 NEWPORT 2 NICHOLASVILLE 3 NORTH MIDDLETOW 5 NORTONVILLE 5

Tax rates are expressed in cents per $100 dollars of assessed value. 65

CITY PROPERTY TAX RATES
TAXING JURISDICTION

BY CITY

REAL CLASS COUNTY ESTATE TANGIBLE CHRISTIAN CARTER OLDHAM DAVIESS OWEN BATH MCCRACKEN MCCRACKEN JOHNSON BOURBON BARREN JEFFERSON CHRISTIAN BOYLE OLDHAM PIKE BELL HENRY MUHLENBER FLOYD CALDWELL JEFFERSON WEBSTER GREENUP HARDIN ESTILL MADISON BUTLER OHIO GREENUP RUSSELL LOGAN KENTON MCLEAN SCOTT HOPKINS LIVINGSTON BATH MAGOFFIN CARROLL ELLIOTT PULASKI ALLEN WEBSTER BATH SHELBY BULLITT JEFFERSON CAMPBELL SHELBY WEBSTER HENRY LIVINGSTON WARREN 25.50 22.94 16.00 25.41 29.00 22.80 41.40 30.00 15.38 11.40 23.10 16.00 28.80 27.00 17.22 17.50 31.50 14.76 15.10 21.70 11.90 21.25 50.00 14.79 16.50 50.00 15.20 10.00 15.00 34.20 21.00 22.10 8.40 18.00 17.70 7.90 14.20 69.08 30.00 30.00 17.00 22.50 17.40 26.00 24.10 24.90 14.60 24.00 17.10 9.20 13.00 12.10 33.40 9.30 18.60 22.94 0.00 25.41 43.30 22.80 59.85 39.00 15.38 11.40 66.40 0.00 24.10 27.00 17.22 17.50 31.50 24.15 19.80 30.80 11.20 0.00 50.00 0.00 20.00 50.00 13.20 10.00 15.00 42.40 21.00 33.60 15.30 37.00 42.35 10.10 19.10 69.08 83.00 30.00 17.00 30.00 17.40 47.00 24.10 49.90 17.24 32.00 24.60 0.00 13.00 13.20 10.80 15.90

MOTOR VEHICLE 18.60 0.00 0.00 30.30 28.29 36.00 27.50 39.00 11.48 17.00 32.00 0.00 40.80 40.00 0.00 17.50 31.50 17.00 8.40 27.80 12.20 0.00 50.00 0.00 19.90 50.00 28.70 10.00 15.00 50.10 21.00 22.00 0.00 20.00 41.96 10.10 19.10 0.00 30.00 30.00 0.00 30.00 26.00 27.50 25.10 26.10 17.24 32.00 20.60 0.00 13.40 17.10 25.00 20.00

AIR RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

INV RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

OAK GROVE 5 OLIVE HILL 4 ORCHARD GRASS HIL5 OWENSBORO 2 OWENTON 5 OWINGSVILLE 4 PADUACH 6 PADUCAH 2 PAINTSVILLE 4 PARIS 3 PARK CITY 5 PARKWAY VILLAGE 6 PEMBROKE 6 PERRYVILLE 5 PEWEE VALLEY 5 PIKEVILLE 3 PINEVILLE 4 PLEASUREVILLE 6 POWDERLY 5 PRESTONSBURG 4 PRINCETON 4 PROSPECT 4 PROVIDENCE 4 RACELAND 5 RADCLIFF 2 RAVENNA 5 RICHMOND 2 ROCHESTER 6 ROCKPORT 6 RUSSELL 4 RUSSELL SPRINGS 5 RUSSELLVILLE 4 RYLAND HEIGHTS 6 SACRAMENTO 6 SADIEVILLE 6 SAINT CHARLES 6 SALEM 6 SALT LICK 6 SALYERSVILLE 4 SANDERS 6 SANDY HOOK 5 SCIENCE HILL 6 SCOTTSVILLE 4 SEBREE 5 SHARPSBURG 6 SHELBYVILLE 4 SHEPHERDSVILLE 4 SHIVELY 3 SILVER GROVE 5 SIMPSONVILLE 5 SLAUGHTERS 6 SMITHFIELD 6 SMITHLAND 6 SMITHS GROVE 5

Tax rates are expressed in cents per $100 dollars of assessed value. 66

CITY PROPERTY TAX RATES
TAXING JURISDICTION

BY CITY

REAL CLASS COUNTY ESTATE TANGIBLE 3 6 5 4 6 4 4 4 6 5 4 4 4 6 5 6 6 5 6 4 4 4 4 6 5 5 6 5 6 PULASKI LARUE GREENUP CAMPBELL GALLATIN WASHINGTO JEFFERSON JEFFERSON SCOTT LINCOLN POWELL UNION KENTON SPENCER MONROE TODD BOONE UNION HARDIN LEWIS WOODFORD KENTON HARDIN HARLAN BOONE GALLATIN GRAVES JEFFERSON UNION 21.00 25.00 17.59 33.00 25.00 12.00 20.00 14.00 16.60 12.30 9.20 35.00 17.50 17.70 20.60 22.60 22.20 33.00 25.00 13.00 4.80 19.50 16.60 45.00 15.20 16.30 0.00 10.90 14.10 29.50 25.00 0.00 59.70 25.00 14.00 0.00 0.00 34.70 13.60 9.20 35.30 29.10 29.77 24.40 27.20 25.20 80.60 25.00 14.00 16.00 0.00 20.80 0.00 23.10 21.70 40.00 7.50 20.30

MOTOR VEHICLE 28.50 25.00 20.62 21.00 25.00 12.00 0.00 0.00 40.00 14.00 17.90 50.00 0.00 22.00 20.00 35.00 0.00 40.40 25.00 14.00 16.00 0.00 19.60 0.00 23.10 14.70 0.00 7.50 17.40

AIR RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

INV RATE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

SOMERSET SONORA SOUTH SHORE SOUTHGATE SPARTA SPRINGFIELD ST MATTHEWS ST REGIS PARK STAMPING GROUND STANFORD STANTON STURGIS TAYLOR MILL TAYLORSVILLE TOMPKINSVILLE TRENTON UNION UNIONTOWN UPTON VANCEBURG VERSAILLES VILLA HILLS VINE GROVE WALLINS CREEK WALTON WARSAW WATER VALLEY WATTERSON PARK WAVERLY

WAYLAND 6 WEST BUECHEL 5 WEST LIBERTY 4 WEST POINT 5 WHEELWRIGHT 6 WHITE MILLS 6 WHITE PLAINS 6 WHITESBURG 5 WHITESVILLE 6 WICKLIFFE 5 WILDER 5 WILLIAMSBURG 4 WILLIAMSTOWN 5 WILMORE 4 WINCHESTER 3 WINGO 6 WOODBURN 6 WOODBURY 6 WOODLAWN 6 WORTHINGTON 5 WORTHINGTON HILL 6 WORTHVILLE 6 WURTLAND 6

FLOYD JEFFERSON MORGAN HARDIN FLOYD HARDIN HOPKINS LETCHER DAVIESS BALLARD CAMPBELL WHITLEY GRANT JESSAMINE CLARK GRAVES WARREN BUTLER CAMPBELL GREENUP JEFFERSON CARROLL GREENUP

49.00 28.00 18.80 30.00 35.00 20.00 4.90 34.00 8.50 33.00 16.10 22.00 24.50 18.60 15.70 44.00 30.00 9.50 18.50 34.00 28.40 25.00 10.75

49.00 0.00 20.02 40.00 35.00 20.00 3.90 34.00 10.50 33.00 24.00 31.75 43.20 30.10 15.70 44.00 0.00 9.50 18.50 34.00 0.00 25.00 10.75

0.00 0.00 16.00 40.00 35.00 20.00 25.00 34.00 14.00 33.00 14.40 31.75 43.20 21.41 19.50 44.00 0.00 10.00 0.00 34.00 0.00 25.00 10.75

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Tax rates are expressed in cents per $100 dollars of assessed value. 67

TABLE IV AVERAGE PROPERTY TAX RATES

68

2002 AVERAGE TAX RATES
CLASS OF PROPERTY BY TYPE OF DISTRICT TAX RATE * NO. DISTRICTS REPORTING

COUNTIES
Average Real Estate Rate Average Tangible Rate Average Motor Vehicle Rate 21.830 26.066 23.061 120 120 120

CITIES
Average Real Estate Rate (Zero Rate Excluded) Average Real Estate Rate (Zero Rate Included) Average Tangible Rate (Zero Rate Excluded) Average Tangible Rate (Zero Rate Included) Average Motor Vehicle Rate (Zero Rate Excluded) Average Motor Vehicle Rate (Zero Rate Included) 20.981 20.324 27.356 19.050 24.526 15.897 404 417 291 417 269 417

SCHOOL DISTRICTS
Average Real Estate Rate Average Tangible Rate Average Motor Vehicle Rate 46.883 47.760 54.546 179 179 179

SPECIAL TAX DISTRICTS
Average Real Estate Rate Average Tangible Rate Average Motor Vehicle Rate 31.730 4.948 4.907 267 267 267

Tax rates are expressed in cents per $100 dollars of assessed value. 69


				
DOCUMENT INFO
Description: Kentucky Tax Information