Boonesborough Property Tax: Rates, Deadlines & Relief 2026

Boonesborough Property Tax rates are determined by the Madison County Property Valuation Administrator, aligning with Kentucky property tax rates for the 2026 fiscal year. Homeowners can verify their assessment using the Madison County property tax calculator on the official website. The Madison County tax assessor office at 135 W. Irvine Street, Richmond, provides direct public search portal access for Boonesborough land valuation for tax purposes. Contact the Madison County tax collector at (859) 623‑5410 for questions about recent changes to the tax schedule.

Boonesborough Property Tax payment deadline arrives each March, and timely submissions avoid Boonesborough tax delinquency penalties. Residents eligible for Kentucky homestead exemption or veteran exemptions should submit supporting documents through the Madison County tax assessor portal before the due date. The Boonesborough property tax assessment appeal process utilizes Kentucky property tax appeal forms, which are downloadable from the Madison County website. For assistance, the Boonesborough tax collector contact information is listed on the Madison County property tax payment portal.

Search Madison County Property Tax

Boonesborough sits inside Madison County, so all property tax records live with county offices. The Madison County Property Valuation Administrator runs the official online search tool that holds Boonesborough Property Tax data. You can look up current bills, past payments, assessed values, and exemptions from one portal. The search system updates each business day with new deed recordings and valuation changes.

1. Open the Madison County PVA search page on the official county website.
2. Type the property owner’s last name, the parcel ID, or the street address into the search bar.
3. Pick the matching record from the results list to see the full property card.
4. Review the tabs for value, exemptions, tax bill, and payment history.
5. Print or save the page for your records before closing the browser window.

What You Will See in the Search Results

The property card shows the owner’s name, mailing address, legal description, and parcel number. You will also see the land value, building value, total assessed value, and any exemptions applied. The tax bill tab lists the current year charge, payments made, and the amount still owed. Past years appear in a dropdown menu for quick review of payment patterns.

• Owner name and mailing address
• Parcel identification number
• Land and building assessed values
• Exemptions and reductions in place
• Current tax bill and balance due
• Payment history for the past five years

How Property Values Get Set in Boonesborough

The Madison County PVA sets a fair market value for each property in Boonesborough every year. Kentucky law requires the PVA to inspect properties on a four-year cycle, but sales data and permit work trigger updates each year. The total assessed value equals 100 percent of the fair market value, since Kentucky has no fractional assessment ratio. Owners get a notice in the mail each spring showing the new value before bills go out in the fall.

• Recent sales of similar homes in the area
• Size, age, and condition of buildings
• Land size, road frontage, and view
• New construction, additions, or permits pulled
• Neighborhood changes that affect value

The Inspection Cycle

Physical inspections happen on a rolling four-year schedule across Madison County. Interior photos and measurements get taken with the owner’s permission during the visit. Exterior-only reviews happen from the public road for owners who skip the interior appointment. New owners, recent sales, and properties with building permits get visited each year regardless of the cycle.

• Year one: Northern school district areas
• Year two: Central Richmond areas
• Year three: Southern and Boonesborough areas
• Year four: Eastern Madison County areas
• Year five: Cycle restarts with full county review

Reading Your Boonesborough Property Tax Bill

Your tax bill lists the assessed value, the tax rate, the taxing bodies, and the amount due. Each taxing body sets its own rate, and the total rate appears as a single number on your bill. Bills go out in the fall once all rates get set after the public hearing process. The bill shows the gross amount, any discount for early payment, and the final amount owed.

Where Each Number Comes From

The county rate comes from the Madison County fiscal court budget each year. The school rate comes from the local school board budget after a public vote. The city rate applies only if you live inside Richmond city limits, since Boonesborough is unincorporated. Special district rates cover fire protection, library service, and health department operations.

• County rate covers roads, courts, and county services
• School rate covers K-12 education costs
• City rate covers police, fire, and city services
• Fire district rate covers rural fire protection
• Library rate covers public library operations

Boonesborough Property Tax Payment Deadline

Boonesborough Property Tax bills arrive in early fall each year with a payment window that runs through spring. The state sets a main discount deadline and a late payment deadline each year. Paying before the discount date saves you a small percentage on your total bill. Paying after the late date adds a penalty plus interest on the unpaid balance.

• Bill mailed: Early October each year
• Discount deadline: Usually early November
• Face amount deadline: End of December
• Late penalty date: January through April
• Delinquent date: May 1 of each year

Discount Periods and Penalties

The discount applies to the total bill, not just the county portion. The discount amount shrinks as a percentage the later you pay in the fall. After the face amount deadline, the bill is still payable but no discount applies. Once the year turns, penalty and interest charges begin to add to the total.

Kentucky Property Tax Rates Per $1,000 Assessment

Kentucky property tax rates appear on the bill as a single number per $1,000 of assessed value. The total rate combines county, school, and any special district rates for your area. Boonesborough sits in an unincorporated part of Madison County, so no city rate applies. Rates change each year based on budget needs and total property values in the county.

• County rate: Set by fiscal court each June
• School rate: Set by school board after public hearing
• Fire district rate: Set by fire board each spring
• Library rate: Set by library board each year
• Total rate: Sum of all applicable rates

How the Rate Gets Built

The fiscal court sets the county rate based on the next year budget and expected revenue from other sources. The school board sets its rate based on per-pupil funding needs and state aid amounts. Fire and library boards set their rates based on service area budgets. The total rate appears on your bill and stays fixed for the full tax year once set.

• Budget requests from each department
• Public hearings on the proposed rate
• Final vote by each taxing body
• State review of the total rate
• Rate certification by October 1 each year

Boonesborough Property Tax Exemptions

Boonesborough Property Tax exemptions reduce the assessed value before the tax rate applies. The homestead exemption is the most common one and applies to the primary residence of the owner. Other exemptions target veterans, seniors, and people with disabilities. Each exemption has its own application form, deadline, and proof of eligibility requirement.

• Homestead exemption for primary residence owners
• Veteran exemption for service-related disabilities
• Senior exemption for owners age 65 and older
• Disability exemption for total and permanent disability
• Agricultural exemption for working farms

Homestead Exemption Eligibility

The homestead exemption in Kentucky applies to the primary residence of the owner. You must own and live in the home on January 1 of the tax year to qualify. The exemption reduces the assessed value by a set amount under state law. Owners age 65 and older get a larger reduction amount than younger owners.

1. Own the home in your name on January 1
2. Live in the home as your primary residence
3. Have no other homestead exemption in Kentucky
4. File the application with the PVA by the deadline
5. Reapply if you change homes or ownership status

Disability Exemptions

People with total and permanent disabilities may qualify for a full property tax exemption in Kentucky. The disability must prevent you from doing any gainful work for at least one year. You must provide proof from a doctor, the Social Security Administration, or the VA. The exemption applies to the primary residence only and must be renewed on a set schedule.

• Total and permanent disability status
• Proof of disability from a licensed doctor
• Social Security disability award letter
• VA disability rating of 100 percent
• Renewal every two to four years

Boonesborough Senior Citizen Tax Relief

Boonesborough seniors get extra help with property tax bills through the homestead exemption increase and the senior property tax freeze. The homestead increase adds more reduction to the assessed value for owners age 65 and older. The freeze locks the tax bill amount so it does not rise as long as you own and live in the home. Both programs require a one-time application with the PVA office.

• Age 65 or older on January 1 of the tax year
• Owned and lived in the home for the past year
• Total income below the state limit for the year
• No other homestead exemption in any state
• Apply with the PVA office before the deadline

Income Limits and Age Rules

Kentucky sets income limits each year for the senior property tax freeze program. The limit applies to the combined income of all adults living in the home. Social Security, pensions, retirement accounts, and wages all count toward the total. The PVA office can check your income against the current limit when you apply.

Kentucky Property Tax Exemptions for Veterans

Kentucky property tax exemptions for veterans apply to those with service-connected disabilities. The basic exemption applies to veterans with any service-connected disability rating. The full exemption applies to veterans rated 100 percent disabled by the VA. The exemption extends to the surviving spouse of a qualified veteran in some cases.

• Any service-connected disability rating from the VA
• Full exemption for 100 percent disability rating
• Surviving spouse exemption under certain conditions
• Prisoner of war exemption for former POWs
• Medal of Honor recipients get full exemption

Disability Ratings and Benefits

The VA disability rating letter shows your percentage rating from 0 to 100 percent. Any rating qualifies you for a partial property tax exemption in Kentucky. A 100 percent rating qualifies you for a full exemption on the primary residence. The exemption amount depends on the rating and the assessed value of the home.

• 10% to 90% rating: Partial exemption based on rating
• 100% rating: Full exemption on primary residence
• Total disability based on individual unemployability
• Specially adapted housing grant recipients
• Surviving spouse with Dependency and Indemnity Compensation

Boonesborough Property Tax Assessment Appeal Process

Property owners who think the assessed value is too high can file an appeal with the Madison County Board of Assessment Appeals. The appeal must be filed within a set window after the assessment notice goes out. You will need to provide evidence that the PVA value is higher than the actual market value. Common evidence includes recent sales of similar homes, an independent appraisal, or photos showing problems with the property.

1. Review your assessment notice for the value and deadline
2. Gather evidence such as sales, appraisals, or photos
3. File the appeal form with the Board of Assessment Appeals
4. Wait for the hearing date notice in the mail
5. Attend the hearing to present your evidence
6. Receive the board decision by mail within 60 days

What the Board Reviews

The board looks at the evidence you provide and the PVA evidence to decide the fair value. They compare your property to similar properties that sold in the past year. They also consider any errors in the property record like wrong size or missing features. The board can lower, raise, or keep the same value based on the evidence.

• Recent sales of comparable properties in the area
• Independent appraisals from licensed appraisers
• Photos showing condition issues or problems
• Records of any errors in the property card
• Statements from real estate agents or local experts

Boonesborough Tax Delinquency Procedures

Boonesborough Property Tax bills that go unpaid become delinquent on May 1 of each year. The county sheriff starts the delinquent tax process in the summer following the unpaid year. Delinquent bills get published in the local newspaper and posted at the courthouse. The process ends with a tax lien sale if the bill stays unpaid for too long.

1. May 1: Bill becomes delinquent and gets added penalties
2. June: Delinquent list gets published in the paper
3. July: Demand letters go out to delinquent owners
4. August: Sheriff starts the lien filing process
5. September: Tax lien sale happens at public auction
6. Two years later: Right of redemption expires

Penalties That Add Up

Delinquent tax penalties in Kentucky add up fast over time. The penalty starts at 5 percent and rises to 10 percent after the first month. Interest runs at 1 percent per month on the unpaid balance. The tax lien sale also adds advertising costs, attorney fees, and sale costs to the total owed.

• 5% penalty in the first month past due
• 10% penalty in months two through twelve
• 1% interest charged each month
• Advertising and notice costs added at sale
• Attorney fees added during the lien process

Boonesborough Tax Lien Filing Guidelines

Madison County files tax liens against properties with unpaid property taxes each year. The lien gets recorded with the Madison County Clerk’s Office and shows up on title searches. The lien gives the county the right to collect the unpaid amount plus costs from the property. Buying a tax lien at the public sale gives the buyer a chance to collect the debt plus interest.

• Lien filed in late summer each year
• Recorded with the County Clerk’s Office
• Notice sent to the property owner by mail
• Public auction held in the fall
• Right of redemption lasts two years

Buying a Lien at Auction

The Madison County tax lien auction happens each fall at the courthouse. Bidders compete by offering the lowest interest rate they will accept on the debt. The winning bidder pays the full tax amount and gets a lien certificate. The original owner can pay off the lien plus interest during the two-year redemption period.

• Auction date set each year by the sheriff
• Bidding starts at 12 percent interest rate
• Lowest bid wins the lien
• Payment due at the time of the sale
• Lien certificate issued to the winner

Kentucky Property Tax Payment Plans

Property owners who cannot pay the full bill can set up a payment plan with the Madison County Sheriff’s tax office. The plan breaks the total amount into monthly payments over a set period. The plan requires a signed agreement and a down payment before it takes effect. Interest and penalties may continue to add during the plan period.

1. Contact the sheriff’s tax office before the bill goes delinquent
2. Fill out the payment plan request form
3. Provide proof of income and hardship
4. Make the required down payment
5. Sign the payment agreement
6. Make monthly payments on time

Who Qualifies

The payment plan option works best for owners with short-term cash flow problems. You must show that you can make the monthly payments on time. The plan may require automatic bank draft payments to stay current. Missing a payment can end the plan and restart the full delinquent process.

• Property owners with documented hardship
• Recent job loss or medical emergency
• Pending sale of the property
• Pending refinance or loan modification
• Bankruptcy cases with court approval

Kentucky Property Tax Rebate Programs

Kentucky offers a statewide property tax rebate program for senior and disabled homeowners. The rebate pays a set amount each year to qualified applicants. The program is run by the Kentucky Department of Revenue and pays out in the fall. The rebate does not require you to apply through the PVA office.

• Age 65 or older for the senior rebate
• Totally and permanently disabled for the disability rebate
• Owned and lived in the home for the full year
• Income below the state limit for the year
• Apply each year through the Department of Revenue

How to Apply

The rebate application is available from the Kentucky Department of Revenue website. You must file the application by the deadline each year to get the payment. The application asks for income proof, age proof, and property details. The payment goes out by direct deposit or paper check in the fall.

1. Download the application from the Department of Revenue
2. Fill in the property and owner details
3. Attach proof of income, age, or disability
4. Mail or file the application online
5. Wait for the rebate payment in the fall

Boonesborough Property Tax Refund Timeline

You can get a Boonesborough Property Tax refund if you overpaid or paid the same bill twice. The refund process starts with a written request to the Madison County Sheriff’s tax office. The office reviews the request and sends it to the county clerk for processing. Approved refunds go out by check within 60 to 90 days of the request.

• File a written refund request with the sheriff
• Include proof of the overpayment or double payment
• Wait for the review and approval
• Receive the refund check in 60 to 90 days
• Follow up if the check does not arrive on time

Common Reasons for Refunds

Most refunds come from simple errors or duplicate payments by mortgage companies. Some refunds come from exemption applications that got approved after the bill was paid. Other refunds come from assessment appeals that lowered the value after payment. The refund covers the overpaid amount but not any interest or penalties.

• Duplicate payment by the mortgage escrow
• Exemption approved after the original bill was paid
• Appeal decision that lowered the value
• Clerical error in the assessed value
• Payment made to the wrong parcel by mistake

Madison County Property Tax Records Search

Madison County keeps all property tax records open to the public for review. The main record holder is the Madison County Property Valuation Administrator for valuation data. The Madison County Clerk’s Office holds the deed records and lien filings. Both offices offer online tools and in-person counters for record searches.

The PVA search portal can be reached at https://madisonpva.com/Search for property value and tax bill lookups. The deed records portal is at https://www.ecclix.com for ownership and lien history lookups. Both portals work on phones, tablets, and computers with a web browser. The PVA office can also pull records in person during business hours.

• PVA portal: Property values, tax bills, exemptions
• Clerk portal: Deeds, liens, mortgages, plats
• In-person: PVA office and Clerk office counters
• Phone requests: PVA and Clerk office phone lines
• Mail requests: Written requests with self-addressed envelope

What the Clerk’s Office Holds

The Madison County Clerk’s Office records all property transfers in Boonesborough. This includes warranty deeds, quitclaim deeds, mortgages, and lien releases. The clerk also records surveys, plats, subdivision maps, and easements. The records date back to the founding of the county and run to the current day.

• Warranty deeds and quitclaim deeds
• Mortgages and mortgage releases
• Tax lien certificates and releases
• Surveys, plats, and subdivision maps
• Easements and right-of-way grants

Boonesborough Land Valuation for Tax

Land in Boonesborough gets valued separately from buildings for tax purposes. The PVA sets the land value based on soil type, road access, and recent land sales in the area. The land value stays stable for years if no major changes happen to the property. The land value can change when you split a lot, combine lots, or change the use of the land.

• Soil type and agricultural productivity rating
• Road frontage and access to public roads
• Recent sales of similar land in the area
• Topography, flood zones, and view factors
• Current use as farm, forest, or residential lot

Special Land Cases

Some land in Boonesborough qualifies for special valuation under Kentucky law. Farmland gets a use value assessment based on agricultural income rather than market value. Forestland gets a use value assessment based on timber production. Land in a floodplain or wetland may get a lower value than similar high ground.

• Farmland use value for working farms over 10 acres
• Forestland use value for timber-producing woods
• Conservation easement value for protected land
• Historic district value for land in historic zones
• Floodplain adjustment for land in the 100-year flood zone

Boonesborough Real Estate Tax History

Boonesborough real estate tax history shows the past five years of bills, payments, and values. You can pull the history from the PVA search portal using the parcel ID. The history helps you track value changes over time and see if your bill is in line with neighbors. The history also shows past exemption applications and approval dates.

• Assessed value for each of the past five years
• Tax bill amount for each year
• Payment dates and amounts for each year
• Exemptions in place for each year
• Any appeal decisions that changed the value

Reading a History Report

The history report puts the data in a table that runs down the page by year. The left column shows the tax year and the right columns show the value, bill, and payment data. You can see at a glance if the value went up, down, or stayed the same each year. You can also see if the bill was paid on time or went delinquent.

• Tax year column on the left side
• Assessed value column for the total property
• Exemption column for any reduction applied
• Tax bill column for the total amount due
• Payment column for the date and amount paid

Boonesborough Tax Abatement Opportunities

Boonesborough property owners can apply for a tax abatement for certain types of property improvements. The abatement applies to new construction, major renovations, and historic preservation work. The abatement reduces the taxable value of the improvement for a set number of years. Each abatement has its own application, deadline, and approval process.

• New construction of primary residence
• Major renovation of existing structure
• Historic preservation of registered historic property
• Solar or energy efficiency improvement
• Brownfield cleanup and redevelopment

Filing Windows

Most abatement applications must be filed with the PVA office within a set window after the work is complete. The new construction abatement is filed when the building gets its certificate of occupancy. The historic preservation abatement is filed when the work gets approval from the historic review board. Missing the filing window can cost the full abatement benefit.

• New construction: File at certificate of occupancy
• Renovation: File within 12 months of completion
• Historic preservation: File at the start of work
• Solar improvement: File within 12 months of installation
• Brownfield: File at the start of cleanup work

Contact, Local Details, and Map

Madison County Property Valuation Administrator

The Madison County Property Valuation Administrator handles all property value, exemption, and tax bill matters for Boonesborough. The office sits on West Irvine Street in downtown Richmond. You can call the main number or visit the office in person during business hours.

• Department: Madison County Property Valuation Administrator
• Website: https://madisonpva.com
• Public Search Portal: https://madisonpva.com/Search
• Phone: (859) 623-5410
• Physical Address: 135 W. Irvine Street, Suite 103, Richmond, KY 40475
• Mailing Address: 135 W. Irvine Street, Suite 103, Richmond, KY 40475

Madison County Clerk’s Office

The Madison County Clerk’s Office handles all deed recordings, mortgage filings, and lien records for Boonesborough. The office sits on West Main Street in the Madison County Courthouse. You can call the main number or visit the office in person during business hours.

• Department: Madison County Clerk’s Office
• Website: https://madisoncountyclerk.com
• Public Search Portal: https://www.ecclix.com
• Phone: (859) 624-4703
• Physical Address: 101 W. Main Street, Richmond, KY 40475
• Mailing Address: PO Box 1270, Richmond, KY 40476

Frequently Asked Questions

Boonesborough property tax matters affect every homeowner in Madison County. Knowing where to find the bill, how to pay on time, and which exemptions apply can save money and avoid penalties. The county’s Property Valuation Administrator offers online tools, phone help, and in‑person assistance to keep your tax experience clear and simple.

What is the Boonesborough property tax payment deadline each year?

The deadline falls on October 1st for the fiscal year that begins July 1st. Payments made after this date incur a 10 percent delinquency charge plus interest. To avoid extra costs, submit your bill through the Madison County tax portal before the deadline or mail a check to the tax collector’s office. Late payers can also set up a payment plan through the same portal.

How can I find my Boonesborough property tax bill online?

Visit the Madison County Property Valuation Administrator site and click the “Search” link. Enter your parcel number or address, then select “Tax Bill.” The page shows the current balance, due date, and any exemptions applied. You can print the statement or pay directly with a credit card or electronic check. The portal updates daily, so recent assessments appear quickly.

Which exemptions are available for Boonesborough homeowners?

Residents may qualify for the Kentucky homestead exemption, senior citizen relief, and veteran tax relief. To claim an exemption, complete the appropriate form on the Madison County website and submit it before June 30th. Approved exemptions reduce the assessed value, lowering the annual tax amount. Check the “Exemptions” tab for eligibility requirements and required documentation.

How do I appeal my Boonesborough property tax assessment?

First, download the Kentucky Property Tax Appeal Form from the Madison County site. Fill in the parcel number, explain why the assessment seems high, and attach recent comparable sales or a professional appraisal. Submit the package to the Property Valuation Administrator within 30 days of receiving the notice. After review, the office may hold a hearing or adjust the value based on evidence.

What steps should I take if my Boonesborough tax bill is delinquent?

Call the tax collector at (859) 623‑5410 to confirm the amount owed. Pay the balance plus the 10 percent penalty through the online portal or by certified check. If you cannot pay in full, request a payment plan; the county will spread the debt over up to 12 months. Ignoring the bill can lead to a tax lien and possible foreclosure, so act quickly.