Jefferson County property tax bills are about to land. The Jefferson County Sheriff's Office says bills are mailed each year by November 1, and the 2% discount runs from November 1 through December 1.
For rental owners the question is simple: will yours reach the right mailbox?
Where the Sheriff gets your address
The Sheriff collects the tax, but it does not choose where to mail the bill. According to the Sheriff's property tax FAQ, the name and address on your bill come from the Jefferson County Property Valuation Administrator (PVA) before the bills are printed.
If you moved, changed your LLC's address, or recently bought into an entity, the PVA may still show old details. The FAQ notes a recent sale may not be updated in time for the tax roll.
A missed bill is still your bill
The Sheriff's office is direct about this: failing to receive a tax bill does not relieve the owner of the obligation to pay, and it does not waive late penalties. Even if a lender escrows your taxes, the Sheriff says the owner is legally responsible.
If nothing has arrived by the second week of November, the Sheriff says to contact its Property Tax Department for a duplicate. You can also print a bill from the Sheriff's website. After the discount and face-amount periods, penalties apply, and on April 15 unpaid bills move to the County Clerk.
In the news
On September 11, 2026, WDRB+WAVE reported that Metro Council had set new property tax rates. The general Metro rate falls from 11.80 to 11.64 cents per $100 of assessed value, while the added Urban Services District rate rises from 31.90 to 32.76 cents. The story explains that what you pay "depends on exactly where you live in Jefferson County," and that a lower rate can still produce a higher bill if a property's value rose.
What this means for owners: rates and values are out of your hands. Where the bill is mailed is not. The article does not say how those rates apply to this month's bills, so check your own.
Code-enforcement mail has the same weak point
Louisville Metro's code enforcement process generally starts with a written warning, called a Notice of Violation, giving the owner time to fix the problem. Civil penalties can follow, and unpaid fines and abatement costs can become a lien on the property, according to a Center for Community Progress review prepared for Louisville Metro.
We have not found a published Metro rule saying which address those notices use, so make your owner address match everywhere Metro might look. It matters enough that our own management agreement spells it out: violation notices and regulatory mail go to the owner of record as listed with the PVA, which is why we ask every owner we work with to keep that address current. The Community Progress review also notes Metro has a rental registration ordinance requiring owners to give owner and manager contact details, so check that record too.
How to update your PVA mailing address
The PVA has two change-of-address forms:
- Residential property: the page says you can request a change by phone, or mail or email a completed, signed form.
- Commercial property: changes must be requested in writing, and the PVA asks for your company logo and the requester's title.
Not sure which class your rental is? Ask the PVA first. The Sheriff notes the name and address on the current year's tax roll cannot be changed, so an update now helps next year's bill.
Keep your LLC's address current too
If you own through an LLC, the Kentucky Secretary of State matters as well. Its business filings page says every entity must keep a principal office and a registered agent and registered office in Kentucky. Any change requires a statement of change, and the office mails its correspondence to your principal office. Annual reports are due by June 30.
A five-minute check
- Look up each parcel on the PVA site and confirm the owner name and mailing address.
- File the right change-of-address form if anything is off.
- Confirm your LLC's principal office and registered agent with the Secretary of State.
- Check your Metro rental registration contact details.
- Request a duplicate if your bill is late.
This is general information, not legal or tax advice. For questions about your situation, talk with your attorney or CPA.
Own a rental in Louisville? Request a free rental analysis at louisvillepropertymanagement.com/owners and our team will follow up.
LREI Property Management LLC has managed rental homes in Louisville since 2017.
