{"data":{"id":"us-ky/krs-134.015","jurisdiction":"us-ky","citation":"KRS 134.015","heading":"Due dates -- Person responsible for payment -- Regular and alternative","body":"collection schedules -- Discounts.\n(1) All property taxes are due and payable on or before December 31 of the assessment\nyear except as otherwise provided by law. Payment shall be made to the sheriff as\nprovided in KRS 134.119 unless otherwise provided by law.\n(2) (a) Any taxpayer who pays the property taxes in full by November 1 of the\nassessment year shall receive a two percent (2%) discount on the amount\notherwise due.\n(b) Taxes paid in full between November 2 and December 31 of the assessment\nyear shall be paid at the amount reflected on the tax bill without discount or\npenalty.\n(c) Taxes paid in full between January 1 and January 31 of the year following the\nassessment year shall be subject to a penalty of five percent (5%) of the taxes\ndue and unpaid.\n(d) Taxes paid after January 31 of the year following the assessment year shall be\nsubject to a penalty of ten percent (10%) of the taxes due and unpaid.\n(3) If the regular collect ion schedule established by subsections (1) and (2) of this\nsection is delayed, the department may establish an alternative collection schedule.\nTaxes shall be due two (2) full months from the date the tax bills are mailed. The\nalternative collection sched ule shall allow a two percent (2%) discount for all tax\nbills paid in full within one (1) full month of the date the tax bills were mailed.\nUpon expiration of the discount period, the face amount reflected on the tax bill\nwithout discount or penalty shall be due for the next full month. Payments made\nwithin one (1) month following the face amount period shall be subject to a penalty\nof five percent (5%) of the taxes due and unpaid. Payments made after the five\npercent (5%) penalty period shall be subject to a penalty of ten percent (10%) of the\ntaxes due and unpaid.\n(4) All taxes due under this section and all fees, penalties, and interest thereon are a\npersonal debt of the taxpayer on the assessment date, from the time the tax becomes\ndue until paid.\n(5) The lien that attaches to property on which taxes have become delinquent under\nKRS 134.420 shall continue as provided in KRS 134.420, from the time the taxes\nbecome delinquent until the taxes are paid or the eleven (11) year period established\nby KRS 134.420 expires, regardless of who owns the property.\n(6) A tax bill issued against omitted property, or an increase in valuation over that\nclaimed by the taxpayer, as finally determined upon appeal as provided for in KRS\n133.120, shall be due the day the bill is  prepared and shall be considered delinquent\non that date. If the tax bill is not paid within one (1) full month of the due date, an\nadditional penalty of ten percent (10%) of the tax, fees, penalties, and interest due\nshall be added to the tax bill. The laws relating to delinquent taxes on the same class\nof property or taxpayers involved shall apply to delinquent omitted tax bills unless\notherwise provided by law.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"9b6bdca0a20d446c00eac6572563a1a5cbccc457336baea664e70136692275db","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.010","next":"us-ky/krs-134.020"},"notice":"GroundRules: Original legal text. Not legal advice."}