Harrison County

Sheriff's Department

Property Tax Collection

KRS 134.140 Sheriff is tax collector --

(1) The sheriff, by virtue of his office, shall be collector of all state, county, consolidated local government, and district taxes, unless the payment thereof is, by law, especially directed to be made to some other officer. Where provision is not otherwise made for the collection of taxes, the assessment or proportion thereof allocable to a local taxing district shall be certified to the clerk of the court of the county or the clerk of the consolidated local government which constitutes or in which such taxing district is located, for collection as provided by law.

It is the responsibility of the Harrison County Sheriff's office to collect property taxes for the State, the County, School Districts. In addition, almost every Sheriff's office collects taxes for some other special taxing district or special function such as fire protection districts, libraries, etc.

Please be aware that in no way does the Sheriff's office ever assess any value on property in the county.

If you feel your tax bill is incorrect, you should contact the Harrison County Property Valuation Administration at (859) 234-7133.

This authority is responsible for all property valuation and tax assessment in Harrison County.

The tax bill you receive from the Sheriff's office is the amount assessed by the Harrison County Property Valuation Administration. They determine the amount owed on all real estate within Harrison County. Tax bills are mailed out on October 1st each year and your tax bill will include the following important information: