Livingston County, Kentucky Property Taxes
Median Livingston County effective property tax rate: 0.92%, significantly lower than the national median of 1.02%. Median Livingston County home value: $67,000. Median annual Livingston County tax bill: $417, $1,983 lower than the national median property tax bill of $2,400.
How are property taxes in Livingston County calculated?
Property taxes in Livingston County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Smithland or another part of Livingston County, knowing local tax details benefits homeowners and investors.
Last Updated March 1, 2025
Livingston County, Kentucky Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
0.92%
Estimate Property Tax Bill
$616
$572
Property Tax Rates Across Livingston County, Kentucky
Local government entities set tax rates, which can vary widely within a state. Each county estimates its required budget to provide services annually and divides that by the total value of all taxable property within its jurisdiction. This calculation results in the property tax rate. While there are votes and laws involved in setting tax rates and budgets, in a nutshell, this is the annual process.
Below, you can compare Livingston County's effective property tax rate to other counties in Kentucky or the U.S. median property tax rate.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Livingston County Tax Rate
0.92%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Kentucky Tax Rate
1.02%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Livingston County, Kentucky
| City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Burna | 0.25% | 0.73% | 0.93% | 0.93% | 0.93% |
| Grand Rivers | 0.47% | 0.80% | 0.92% | 0.92% | 0.92% |
| Hampton | 0.21% | 0.47% | 0.86% | 0.93% | 0.93% |
| Ledbetter | 0.38% | 0.67% | 0.93% | 0.93% | 0.93% |
| Salem | 0.20% | 0.45% | 0.87% | 1.01% | 1.49% |
| Smithland | 0.30% | 0.59% | 0.83% | 0.92% | 0.93% |
| Tiline | 0.25% | 0.37% | 0.66% | 0.92% | 0.92% |
| Carrsville | N/A | N/A | N/A | N/A | N/A |
| Marion | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Assessment Values Across Livingston County, Kentucky
When examining property taxes in Livingston County, understanding the distinction between "market value" and "assessed value" is crucial. The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Livingston County Property Valuation Administrator estimates the market value for tax purposes. The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Livingston County, assessment notices are sent in the spring each year. They’ll typically reach your mailbox by the middle of April. Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Livingston County.
For example, the median tax bill in Livingston County is $589, with tax bills ranging significantly across the county. Tiline has the highest median home price at $88,000.
Property Tax Assessment Values Across Livingston County, Kentucky
Source: Ownwell
$40,000
$64,000
$88,000
Median Livingston County Market Value
$67,000
Median Kentucky Market Value
$110,000
Median United States Market Value
$235,294
Property Tax Assessment Values Across Livingston County, Kentucky
| City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Burna | $3,500 | $12,000 | $40,000 | $81,500 | $156,200 |
| Grand Rivers | $10,500 | $30,000 | $84,250 | $148,000 | $270,000 |
| Hampton | $5,000 | $18,250 | $52,500 | $116,500 | $268,500 |
| Ledbetter | $10,500 | $50,000 | $77,500 | $110,000 | $167,500 |
| Salem | $5,000 | $15,000 | $41,750 | $85,000 | $150,000 |
| Smithland | $5,000 | $14,000 | $53,000 | $125,000 | $244,900 |
| Tiline | $8,050 | $34,250 | $88,000 | $158,875 | $310,350 |
| Carrsville | N/A | N/A | N/A | N/A | N/A |
| Marion | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Bills Across Livingston County, Kentucky
Median Livingston County Tax Bill
$417
Median Kentucky Tax Bill
$1,031
Median United States Tax Bill
$2,400
Property Tax Bills Across Livingston County, Kentucky
| City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Burna | $33 | $93 | $240 | $567 | $1,131 |
| Grand Rivers | $92 | $230 | $589 | $1,196 | $2,078 |
| Hampton | $46 | $108 | $308 | $742 | $1,253 |
| Ledbetter | $93 | $277 | $561 | $888 | $1,411 |
| Salem | $45 | $87 | $256 | $562 | $1,003 |
| Smithland | $42 | $100 | $313 | $801 | $1,435 |
| Tiline | $55 | $187 | $438 | $863 | $1,416 |
| Carrsville | N/A | N/A | N/A | N/A | N/A |
| Marion | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell