Warren County tax bills: 2% off through Nov. 1, face amount to Dec. 31. Bowling Green city bills are due Dec. 31. City rate: 20.3 cents per $100.
Last checked Oct. 12, 2026. Facts on this page come from the Warren County Sheriff’s Office tax page, the City of Bowling Green’s property tax pages and the Kentucky Department of Revenue.
Homeowners inside Bowling Green get two property tax bills: one from the Warren County Sheriff’s Office, which collects state and county taxes (and the Warren County Public Schools tax where it applies), and one from the City of Bowling Green, which collects city taxes and, for most city addresses, the Bowling Green Independent School District’s tax. The two bills have different deadlines.
Who to call
- County, state and county school bill: Warren County Sheriff’s Office tax office, 270-842-1633, 1347 Kentucky 185, Suite 1. Look up and pay your bill.
- City and city school bill: City of Bowling Green Finance Department, 270-393-3000, City Hall Annex, 1017 College St. Search and pay city bills.
- Assessed value, exemptions, appeals: Warren County Property Valuation Administrator (PVA), 270-843-3268
- Unpaid tax bills from earlier years: Warren County Clerk, 270-842-1633, ext. 101
Due dates for 2026 bills
The Warren County Sheriff’s Office began collecting 2026 taxes on Oct. 1 and says bills should arrive the first week of October. Its schedule for the 2026 tax year:
| Pay by | Amount |
|---|---|
| Oct. 1 through Nov. 1, 2026 | 2% discount |
| Nov. 2 through Dec. 31, 2026 | Face amount |
| Jan. 1 through Jan. 31, 2027 | 5% penalty |
| Feb. 1 through April 15, 2027 | 21% penalty |
The City of Bowling Green mails about 23,000 bills each October. City bills are due by Dec. 31, 2026. The city gives no discount for paying early. A payment made or postmarked after Dec. 31 carries a 10% penalty plus 0.5% interest a month until paid, under the city’s 2026 tax rate ordinance. The city says it may pursue foreclosure on bills that stay unpaid.
How to pay
County bill. Mail a check or money order to Warren County Sheriff’s Office, P.O. Box 807, Bowling Green, KY 42102; pay in person at 1347 Kentucky 185, Suite 1, from 8 a.m. to 4:30 p.m. weekdays; or pay online through the sheriff’s tax inquiry page. The sheriff’s office charges $1.50 for card payments of $60 or less, 2.49% above that, and $1.50 for an e-check. It does not take American Express. The sheriff’s tax FAQ says Kentucky law does not allow partial payments on the current year’s bill.
City bill. Mail payment to City Hall Annex, P.O. Box 1410, Bowling Green, KY 42102-1410; use the drop box outside the City Hall Annex at 1017 College St., open after hours and on weekends; or pay through the city’s online billing portal, which charges $2 a transaction. You need the invoice number, invoice date and amount.
If a mortgage company pays your taxes from escrow, you will still get a copy of the bill. Both offices ask you to confirm with your lender that it will pay.
What the rates are
Kentucky values property at 100% of fair market value as of Jan. 1 each year, and the Warren County PVA sets that value. Rates are quoted per $100 of assessed value.
The City Commission set the 2026 city real estate rate at 20.3 cents per $100 and the personal property rate at 26 cents in Ordinance BG2026-15. On a home assessed at $200,000, the city’s share is $406.
The city’s tax rates page lists the full stack for real estate, per $100. The city marks these rates as subject to change:
| Where the property is | City | County | State | School | Total |
|---|---|---|---|---|---|
| Inside the city and the city school district | 0.2030 | 0.2145 | 0.1030 | 0.8420 | 1.3625 |
| Inside the city, in the county school district | 0.2030 | 0.2145 | 0.1030 | 0.5250 | 1.0455 |
| Outside the city limits | none | 0.2145 | 0.1030 | 0.5250 | 0.8425 |
Where the money goes
For a home inside the city and the city school district, more than 60% of the real estate rate goes to the school district.
Exemptions
Kentucky’s homestead exemption lowers the taxable value of a home you own and live in if you are 65 or older or totally disabled. The Kentucky Department of Revenue set the maximum at $49,100 of assessed value for 2025 and 2026. You must own and live in the home on Jan. 1. The sheriff’s office sends all exemption questions to the PVA’s office at 270-843-3268.
How to appeal your assessment
Kentucky law sets the steps, in KRS 133.045 and the related appeal statutes:
- Inspection period. The PVA opens the real property tax roll for inspection for 13 days starting on the first Monday in May. In 2027 that is Monday, May 3.
- Conference. Ask the PVA for a conference before the inspection period ends. It can be held by phone.
- Local appeal. If the conference does not settle it, file an appeal with the Warren County Clerk for the local board of assessment appeals no later than one workday after the inspection period ends. A late appeal cannot be heard.
- State appeal. You can appeal the local board’s decision to the Kentucky Board of Tax Appeals within 30 days of the date the decision was mailed.
Bring evidence: recent sales of similar homes nearby, an appraisal or photos of problems with the property.
If you bought or sold this year
Kentucky bills go to the Jan. 1 owner. The sheriff’s office says closing agents usually split the year’s taxes at closing, but the sheriff needs the full bill paid and cannot take a prorated payment. If you sold, forward the bill to the new owner.
Related guides
Frequently asked questions
When are Warren County property taxes due?
The Warren County Sheriff’s Office gives a 2% discount through Nov. 1, 2026, charges the face amount from Nov. 2 through Dec. 31, adds a 5% penalty in January 2027 and a 21% penalty from Feb. 1 through April 15, 2027.
When are Bowling Green city property taxes due?
City of Bowling Green property tax bills are due by Dec. 31, 2026. Payments made or postmarked after that date carry a 10% penalty plus 0.5% interest a month. The city gives no early-payment discount.
What is the Bowling Green property tax rate?
The city’s 2026 real estate rate is 20.3 cents per $100 of assessed value under Ordinance BG2026-15. With the county, state and city school district rates, the city lists a combined real estate rate of $1.3625 per $100 inside the city school district.
How do I appeal my property assessment in Warren County?
Ask the Warren County Property Valuation Administrator (270-843-3268) for a conference during the tax roll inspection period, which Kentucky law sets at 13 days starting the first Monday in May. If that does not settle it, file an appeal with the county board of assessment appeals no later than one workday after the inspection period ends.
What is the Kentucky homestead exemption for 2026?
The Kentucky Department of Revenue set the maximum homestead exemption at $49,100 of assessed value for 2025 and 2026, for owners who are 65 or older or totally disabled and live in the home. Apply through the PVA’s office.
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