There are 83 incorporated taxing jurisdictions comprised of about 60,000 properties within Jefferson County, Kentucky. These municipalities are separate cities within the larger metropolitan city limits of Louisville. These municipalities have their own governments with elected officials and councils. “Home Rule Cities” provide many government services and expanded amenities to citizens such as dedicated police and fire services, sanitary and recycling services, and parks.
Citizens that reside in a Home Rule City may have a separate tax bill or an additional tax rate applied to their tax bill to pay for these services. If you have any questions concerning tax rates, tax bills, amounts due, or services, please use this comprehensive list of contacts to get in touch with your city.
Classifcation Structure Since 2015
One of the top legislative priorities for the Kentucky League of Cities in 2014 was approved by the General Assembly through the passage of House Bill 331, which was KLC’s initiative to reform the classification system. As of January 1, 2015, the arbitrary classification system with six classifications changed to two classes: first class (Louisville) and home rule cities (all other cities). Lexington is a home rule city but maintains all responsibilities and privileges under its urban county statutes. Louisville will continue to exercise the powers of the first class city by virtue of being a consolidated local government.
