Payment of taxes may be made in the Harlan County Sheriff's Office in the form Cash, Checks, Money Orders, Cashiers Checks or Credit Card Checks.

THERE WILL BE AN EXTRA $5.00 FOR SECOND NOTICES SENT VIA US MAIL REGARDING DELINQUENT TAXES.

THERE WILL BE A $9.00 CHARGE ON TAXES LISTED IN THE NEWSPAPER.

THE SHERIFF'S OFFICE WILL ALSO ASSESS A $30.00 SERVICE CHARGE ON ALL RETURNED CHECKS.

Property tax is levied on the fair cash value of all real, tangible or intangible property unless a specific exemption exists in the Kentucky Constitution or in the case of personal property, has been granted by the General Assembly.

In general, property is assessed at its fair cash value as of January 1 of each year. Real property must be listed for assessment with the property valuation administrator between January 1 and March 1. Tangible and intangible personal property may be listed either with the PVA or the Department of Revenue and must be listed by May 15th.

Kentucky's Property Tax Laws are located in Chapters 131 - 136 of the Kentucky Revised Statutes and in the Kentucky Constitution.

The 2006 County tax bills are now due and payable. If you do not receive your bill in the next few days, please contact the County Sheriff Office. When mailing in your payment, please include your copy of the tax bill or put the bill number on your check. If you wish a paid receipt returned to you, please enclose a self-addressed, stamped envelope. The following are the collection dates:

Property Taxes were mailed out on December 28, 2008

2% Discount: January 1 thru January 31

Face Amount: February 1 to February 28

5% Penalty: March 1 to March 31

10% Penalty: April 1 and thereafter

Important Notice:

Payments made during the 10% penalty period but prior to the sheriff delinquent tax claim sale are subject to an additional 11% sheriff fee.

In addition to the 10% penalty, payments made after the sheriff delinquent tax claim sale are subject to a county attorney fee and a clerks fee.