Union County, KY
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The Sheriff is directed by KRS 134.119 to be the collector of state, county, and district property taxes. The Sheriff’s property tax responsibilities include the collection of all types of property tax bills including any additional, supplemental, omitted, or franchise property tax bills issued. All monthly collections must be accounted for in a report submitted to each taxing district.
The Sheriff’s Office mails property tax bills for real estate and tangible property within the first week of October each year. These bills cover the current years taxes for the property. County bills will be sent directly to each taxpayer. It will be the taxpayer's responsibility to forward to any mortgage company or paying agent. Taxes are collected in accordance to the following schedule:
- 2% Discount – October 01 through November 01
- Face Amount – November 02 through December 31
- 5% Penalty – January 01 through January 31
- 10% Penalty + 10% Sheriff's Add-On – February 01 to April 15
If a tax due date falls on a weekend, the due date will be extended through the following Monday. Payments postmarked on the due date are also accepted.
IMPORTANT NOTICE:
All delinquent tax bills will be transferred to the County Clerk’s Office at the close of business on April 15th. In addition to the penalties and fees that are applied by the Sheriff's Office, all payments made in the County Clerk's Office are subject to a 20% County Attorney's fee and a 10% County Clerk's fee as well as interest at 1% per month. The delinquency is also subject to being sold to a third party the following summer.
Taxes may be paid in person at the Sheriff’s Office or mailed to P.O. Box 30, Morganfield, Kentucky 42437. Accepted forms of payment include cash (in office only), check, money order, and credit card (3% processing fee added to each bill paid by credit card). When mailing a payment, please include a copy of the tax bill or put the tax bill number on the check. If you wish to receive a paid receipt, please enclose a self-addressed, stamped envelope.
ARE YOU 65-YEARS-OF-AGE OR OLDER OR 100% DISABLED? Before paying your property tax bill, check with the Property Valuation Administration to see if you qualify for the Homestead Exemption.
For more tax information, please visit: