Tax Bills Will Be Issued Starting Nov. 26
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Robert Moore
Herald Staff
[email protected]
Mercer County residents have something to look forward to over the holidays: a second property tax bill. The Mercer County Sheriff’s Office will begin sending out school property tax bills on Wednesday, Nov. 26, 2025. Collection will start Monday, Dec. 1, 2025.
The Mercer County Board of Education voted to lower the tax rate at a special-called meeting on Thursday, Nov. 6. The school board voted to lower the real estate property tax rate for the 2025–2026 school year from 71.6 cents to 70.5 cents per $100 of assessed property value. The rate for tangible personal property defaults from 71.6 cents to 71.9 cents per $100 in accessed value.
Tangible personal property is physical property, usually movable, that has value and utility in and of itself. Examples include trade tools, fixtures, office equipment and inventory.
All individuals and business entities who own, lease, or have a beneficial interest in taxable, tangible property located within Kentucky on January 1 must file a tangible property tax return. All tangible property is taxable, except personal household goods used in the home, crops grown in the year which the assessment is made and in the hands of the producer and tangible personal property owned by institutions exempted under the Kentucky Constitution.
School officials say the new tax rate is non-recallable under state law. The previous rate of 71.6 cents was recallable, and a petition committee had gathered enough certified signatures to send the rate to a special election.
Holding that special election would have cost the school district—and taxpayers—more than $100,000, school officials said.
Taxpayers have already received the first of two tax bills they will receive this year: one for all the county taxing districts except the school and another one for the schools. This does not apply to taxpayers in the Burgin school district.
The school board chose to lower the rate to avoid election costs and ensure those funds can continue to support students and classrooms, officials said. The school district would not have received any revenue unless a special election was held or in the next general election on Tuesday, Nov. 3, 2026.
“The Board made the decision to act responsibly with taxpayer dollars while keeping our focus on students,” Mercer Superintendent Jason Booher said in a press release. “By lowering the rate, we are protecting local resources that can go directly toward our schools rather than being spent on a costly election.”
Here are the new deadlines for payment collection periods:
• Two-percent discount: Dec. 1, 2025, through Jan. 2, 2026.
• Face Value: Jan. 3, 2026, through March 2, 2026.
• Five-percent penalty: March 3, 2026, through March 31, 2026.
• 21 percent penalty: April 1, 2026, through June 15, 2026.
• Additional penalty applies for payments made after June 15, 2026.
Sheriff Ernie Kelty said his office will begin sending out bills on Nov. 26. If you have not received your bill, please call the Mercer County Sheriff’s Office at 859-734-4221.
