Property Taxes

Your tax bill starts with your home’s assessed value, which is set by the Boyle County Property Valuation Administrator (PVA) as of January 1, each year. The PVA’s office reviews property values to keep them fair and consistent. Your taxes are based on this assessed value—not the price you think you could sell your home for. The Boyle County PVA can be contacted at 859-238-1104 or visit Boyle County PVA 

In Danville, your property tax bill comes from a few different places:

• State, City, and County taxes are all sent on one tax bill. The City of Danville contracts with the Boyle County Sheriff's office to mail and collect property tax bills. They can be contacted at 859-238-1123. Visit Sheriff’s Office | Boyle County, KY for additional information.
• State Tax – Kentucky charges the same statewide rate. In 2025, that’s 10.6 cents per $100 of assessed value.
• County & City Taxes – The Boyle County Fiscal Court and the City of Danville Board of Commissioners each set a separate rate.
• School Taxes (Possibly a Separate Bill) – Depending on the school district your property is in, you may pay taxes to the Danville Independent School Board or to the Boyle County School Board.  Some properties within Danville City limits are in the Boyle County School District instead of the Danville Independent School District, both of which set their own property tax rate. If your property is in the Danville Independent School District, a separate tax bill will be sent to you from the school system. They can be contacted at 859-936-8507 or via email at school.tax@danville.kyschools.us. If your property is in the Boyle County School District, your school tax bill will be included on the tax bill sent by the Boyle County Sheriff's Office.
• Special Taxing Districts – Depending on where you live, you may also see additional charges for things like the library, health department, fire protection, or other local services. Not every property is affected, but if yours is, these will appear as separate line items on your bill from the Sheriff’s office.

In Kentucky, cities don’t just pick a property tax rate at random. Each year, a city reviews how much money it needs to operate—covering things like police, fire protection, parks, and general city services. The property tax rate is then adjusted to cover these costs.

Kentucky law (called House Bill 44) sets limits on how much cities can increase property tax collections from year to year:

• Cities can adopt a “compensating rate”, which brings in about the same amount of money as the previous year. Growth in revenue is generated through new property not existing property.
• Cities can adopt up to a 4% increase in revenue, but that requires a public hearing so residents can weigh in.
• If a city tries to raise taxes beyond 4%, the increase can be challenged through a voter recall process.

In short, the City of Danville’s property tax rate is tied directly to it's budget needs, but increases are capped by state law to make sure they stay reasonable and transparent.

The City of Danville has adopted the compensating rate back through 2017. This has effectively decreased your City of Danville property tax rate each year. A homeowner’s total property tax bill may have increased because of an increase in assessment.

• Real Property: Real property includes land and anything permanently attached to it, like houses, buildings, and other structures. Property taxes on real property are calculated based on the assessed value set by the PVA and are typically billed annually. Most homeowners are familiar with this type of tax.
• Tangible Personal Property: Tangible property refers to business or personal property that isn’t permanently attached to land, like furniture, equipment, machinery, or inventory. Businesses pay taxes on these items each year, while most household personal items are not taxed.
• Motor Vehicles: Motor vehicles, including cars, trucks, motorcycles, and boats, are also subject to property taxes. In Kentucky, vehicle taxes are assessed by the county PVA based on the vehicle’s value and age. These taxes are separate from your real property taxes and usually appear on your vehicle registration bill.

If you think your property is valued too high, or you just want to review your assessment—you can contact the Boyle County PVA office. They handle property assessments, exemptions (like homestead for seniors), and appeals. Questions about the bill, or payment methods should be directed to either the Boyle County Sheriff’s Office or the Danville Independent School Board.