Daviess County (Owensboro) Tax Rates
In Daviess County, Kentucky, the 2026 motor vehicle property tax baseline is $1.194 per $100 of assessed value (state 45 + county-wide 25.4 + Daviess County schools 49 cents), so a $20,000 vehicle owes about $238.80 a year before any school or city change. Inside Owensboro and its independent school district the rate is $1.648. The 2025 baseline real estate rate is $1.0307 per $100, before city levies. Sales tax is 6%, with no local add-on.
Official source, tax year 2026 (vehicles) and tax year 2025 (real estate): Kentucky Department of Revenue rate books, checked October 2026. See our methodology.
Pay or look up your bill: vehicle property tax is paid with your registration renewal through the Daviess County Clerk (daviessky.org), online, by mail, or in person. County, state, and Daviess County school real estate tax is paid to the Daviess County Sheriff (dcsoky.gov); Owensboro city tax and Owensboro Independent school tax are billed by the city and paid through the City of Owensboro property tax portal (owensboro.org). Value questions go to the Daviess County PVA (daviesskypva.org).
Key Takeaways
- Vehicle (car) tax baseline: $1.194 per $100 for 2026 (unchanged from 2025), a little below the statewide median of $1.2138. A $20,000 vehicle owes about $238.80 a year.
- Owensboro addresses in the Owensboro Independent school district pay $1.648 (about $329.60 on $20,000), higher than every Kentucky county baseline; Owensboro addresses in the county school district pay $1.497.
- Only two cities levy a vehicle tax: Owensboro (30.3 cents) and Whitesville (17.9 cents). Daviess County has no special-district vehicle levies.
- The car tax is due with your registration renewal, by the end of your renewal month (KRS 134.810). There is no state relief on the first $20,000.
- Real estate baseline: $1.0307 per $100 for 2025, above the statewide median of $0.992. The Sheriff's schedule gives a 2% discount from November 10 to December 10.
- Homeowners 65 and older or totally disabled can deduct the $49,100 homestead exemption (2025-2026). Sales tax is 6% statewide; groceries are exempt.
Daviess County Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Vehicle Property (Car) Tax | $1.194 per $100 (2026) | Baseline: state 45 + county-wide 25.4 + Daviess County schools 49 cents; Owensboro Independent schools and two cities change it by address; J.D. Power average trade-in value on January 1 |
| Real Estate Tax | $1.0307 per $100 (2025) | Baseline: state 10.6 + county-wide 22.67 + Daviess County schools 69.8 cents; Owensboro Independent schools and two cities add or change it by address |
| Sales Tax | 6% | Statewide rate; no local sales tax in Kentucky; groceries exempt |
Vehicle Property (Car) Tax
2026 Rate Stack
Kentucky taxes vehicles as property every year. For 2026, an owner in the Daviess County school district who lives outside any taxing city pays $1.194 per $100 of assessed value. That baseline is the sum of three rates from the Kentucky Department of Revenue's 2026 MOTAX Rate Book: the 45-cent state rate, Daviess County's 25.4-cent county-wide rate (general 17, health 4, library 4, and extension 0.4 cents), and the 49-cent Daviess County school rate. Every Daviess County vehicle rate is the same as in 2025.
Owensboro is the main exception. The Owensboro Independent school district levies 64.1 cents, which replaces the county school rate for addresses inside it, and the City of Owensboro adds 30.3 cents. An address inside both pays $1.648 per $100. An Owensboro address in the Daviess County school district pays $1.497, and an address in the Owensboro Independent district outside the city pays $1.345.
| Levy | Type | Rate | Total With Baseline |
|---|---|---|---|
| Owensboro Independent | School (replaces 49.0) | 64.1 cents | $1.3450 |
| City of Whitesville | City | +17.9 cents | $1.3730 |
| City of Owensboro | City | +30.3 cents | $1.4970 |
| Owensboro city + Owensboro Independent | City and school | 30.3 + 64.1 cents | $1.6480 |
Totals for a city assume the Daviess County school district unless both levies are shown. Daviess County has no fire or other special district with a vehicle levy. Source: Kentucky Department of Revenue 2026 MOTAX Rate Book, Daviess County 030.
How the Vehicle Is Valued
January 1 is the assessment date. Under KRS 132.485 the standard value is the vehicle's average trade-in value in the J.D. Power valuation manual, not the rough or clean trade-in value and not the price you paid. Vehicles 20 or more years old use their 19th-year value, reduced 10% for each year beyond 19. The Property Valuation Administrator (PVA) may adjust the value when you show that the standard value does not reflect the vehicle's condition, options, mileage, or title.
| Assessed Value | At the $1.194 Baseline | In Owensboro ($1.648) |
|---|---|---|
| $10,000 | $119.40 | $164.80 |
| $20,000 | $238.80 | $329.60 |
| $30,000 | $358.20 | $494.40 |
| $40,000 | $477.60 | $659.20 |
Property tax only. The Owensboro column assumes the Owensboro Independent school district. The plate registration fee is billed separately with your renewal and is not included. For your exact address, pick your school district and city in the Kentucky car tax calculator.
When and How to Pay
The Daviess County Clerk collects the tax with your registration renewal. Plates are renewed in the owner's birth month (except some special plates), and the Kentucky Department of Revenue mails a notice in the month before. Under KRS 134.810, the tax is due by the last day of the renewal month, or by the last day of the month the vehicle is transferred if that comes first. The Clerk notes that you owe the tax on any vehicle registered to you on January 1, and that if a vehicle is transferred before renewal, the January 1 owner is responsible. You can renew online through the state's renewal site (not available once a registration has expired), by mail with your renewal card, current Kentucky insurance card, and a check or money order plus a $2.00 mail-in fee to Daviess Co Clerk, P.O. Box 609, Owensboro, KY 42302, or in person Monday through Friday, 8 a.m. to 4:30 p.m. In person, credit cards carry a 2.5% fee and debit cards $2.25. The Clerk's auto line is (270) 685-8434, ext. 1. Once the tax is delinquent, late payment adds a 3% penalty if paid within 30 days of becoming delinquent (waived if paid within 5 days), 10% after that, plus 15% annual interest (KRS 134.810).
Disputing a value: assessment questions go to the Daviess County PVA (212 St. Ann Street, Room 102, Owensboro; (270) 685-8474), not the Clerk. Under Kentucky Department of Revenue guidance, talk to the PVA first; if that does not resolve it, a written protest goes to the Department of Revenue within 60 days of the date of notice.
Kentucky has no state relief on the first $20,000 of vehicle value like Virginia's PPTRA. For how a relief program changes a car tax bill, see our Virginia PPTRA explained guide.
Real Estate Tax
2025 Rates
The 2025 baseline real estate rate in Daviess County is $1.0307 per $100 of assessed value: the 10.6-cent state residential rate, Daviess County's 22.67-cent county-wide rate (fiscal court 12.2, library 5.4, health 4, and extension 1.07 cents), and the 69.8-cent Daviess County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book. The baseline applies outside any city and outside the Owensboro Independent school district.
The Owensboro Independent school rate of 84 cents replaces the county school rate on real estate. Example: a home inside Owensboro and its independent school district pays 10.6 + 22.67 + 84 + 25.6 (City of Owensboro) = $1.4287 per $100, or about $3,571.75 a year on a $250,000 assessment, compared with about $2,576.75 at the baseline. An Owensboro home in the county school district pays $1.2867.
| Levy | Type | Rate |
|---|---|---|
| Owensboro Independent | School (replaces 69.8) | 84.0 |
| Owensboro | City | +25.6 |
| Whitesville | City | +6.9 |
Daviess County has no special-district real estate levies in the rate book. Source: Kentucky Department of Revenue 2025 Property Tax Rate Book, Daviess County 030.
Tax year 2026: the state's 2026 Property Tax Rate Book was not yet published at our last check, so the 2026 Daviess County real estate stack is not shown here. Your 2026 bill shows the rates that apply to your parcel.
Assessment, Bills, and Due Dates
Real estate is assessed at fair cash value as of January 1 by the Daviess County PVA. The Daviess County Sheriff collects state, county, and Daviess County school taxes and mails bills the first week of November. Its collection dates are approved by the Kentucky Department of Revenue and run later than the statewide default:
| Paid | Amount |
|---|---|
| November 10 - December 10 | Face amount less 2% |
| December 11 - January 10 | Base amount |
| January 11 - February 10 | Base amount plus 5% |
| February 11 - April 25 | Base amount plus 21% |
The Sheriff's page does not print a tax year next to these dates. Mailed payments are accepted by U.S. Postal Service postmark (KRS 134.119). Card and e-check payments carry a processing fee disclosed before you pay. Office: 212 St. Ann Street, Room 103, Owensboro; (270) 685-6133.
Owensboro city bills are separate. According to its annual financial report, the City of Owensboro bills and collects its own property tax and the taxes for the Owensboro Board of Education (Owensboro Independent schools). Search and pay those bills through the city's property tax portal, and check the due date printed on your city bill; the Sheriff's schedule above does not apply to them.
Homestead Exemption
Homeowners who own and live in their home and are 65 or older, or classified as totally disabled, can deduct $49,100 from the home's assessed value for the 2025-2026 assessment years (Kentucky Department of Revenue; KRS 132.810). Apply with the Daviess County PVA.
Sales Tax
Rate and Composition
The sales tax rate in Daviess County is 6%, the same as everywhere in Kentucky. The Kentucky Department of Revenue states that there are no local sales and use taxes in Kentucky, so Owensboro and Whitesville add nothing. Food and food ingredients for human consumption (groceries) are exempt under KRS 139.485. Candy, soft drinks, prepared food, alcoholic beverages, tobacco, and dietary supplements are taxable at 6%.
Source: Kentucky Department of Revenue - Sales and Use Tax.
How Daviess County Compares Across Kentucky
Daviess County's 2026 vehicle baseline of $1.194 ranks 51st of Kentucky's 120 county baselines from lowest, below the statewide median of $1.2138; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its 2025 real estate baseline of $1.0307 is higher than 71 of the 120 county baselines and above the statewide median of $0.992. Compare other Kentucky county pages: Jefferson County ($1.201 vehicle baseline), Fayette County ($1.2175), Kenton County ($1.3563), Warren County ($1.235), Boone County ($1.157), and Hardin County ($1.1416). See all 120 counties on the Kentucky county tax map.
Kentucky Tax Tools
Kentucky Car Tax Rates by County
All 120 Kentucky counties ranked by 2026 vehicle tax baseline. Daviess County ranks 51 of 120 (1 = lowest).
LiveKentucky Vehicle Tax Map
Every Kentucky county shaded by its 2026 vehicle tax baseline. Select any county to compare it with Daviess County.
LiveKentucky Car Tax Calculator
Estimate your 2026 Daviess County vehicle tax with your school district and city rates added from the official rate book.
CalculatorNeighboring Kentucky Counties
Daviess County borders four Kentucky counties, and Spencer and Warrick counties, Indiana, across the Ohio River. The Kentucky neighbors' 2026 vehicle baselines from the same rate book:
- Hancock County - vehicle baseline $1.0364 per $100 (2026)
- Henderson County - vehicle baseline $1.171 per $100 (2026)
- McLean County - vehicle baseline $1.192 per $100 (2026)
- Ohio County - vehicle baseline $1.136 per $100 (2026)
For all 120 counties, see Kentucky Tax Rates by County.
Official Sources
-
Kentucky Department of Revenue - 2026 MOTAX Rate Book (Daviess County 030)
2026 and 2025 motor vehicle rates for the state, county, school, and city levies.
revenue.ky.gov - 2026 MOTAX Rate Book (PDF) -
Kentucky Department of Revenue - 2025 Property Tax Rate Book (Daviess County 030)
2025 real estate rates, including the Owensboro Independent school district and cities.
revenue.ky.gov - 2025 Property Tax Rate Book (PDF) -
Daviess County Clerk - Vehicle Plate Renewal
Online, mail, and in-person renewal; January 1 owner rule; card fees.
daviessky.org - Vehicle Plate Renewal -
Daviess County Sheriff - Tax Collection
Department of Revenue approved collection dates, discount, penalties, payment methods, and mailing.
dcsoky.gov - Tax Collection -
City of Owensboro - Property Tax Search and Pay
City property tax and Owensboro Board of Education (Owensboro Independent) tax, billed and collected by the city separately from the Sheriff's county bill.
services.owensboro.org - Property Tax and the City of Owensboro FY2025 Annual Comprehensive Financial Report (PDF), Note 2 -
Daviess County Property Valuation Administrator
Real estate and vehicle assessment, homestead exemption applications, and property search.
daviesskypva.org - Daviess County PVA -
Kentucky Department of Revenue - Motor Vehicle Property Tax
Assessment and the 60-day written protest to the Department of Revenue.
revenue.ky.gov - Motor Vehicle Property Tax -
KRS 132.485, KRS 134.810, and KRS 134.015
Vehicle valuation standard; vehicle tax due date, penalty, and interest; real property tax collection schedule.
KRS 132.485, KRS 134.810, KRS 134.015 -
Kentucky Department of Revenue - Homestead Exemption; Sales and Use Tax
$49,100 homestead exemption for 2025-2026; 6% sales tax with no local sales tax (food exemption: KRS 139.485).
revenue.ky.gov - Homestead Exemption and revenue.ky.gov - Sales and Use Tax
Vehicle rates are tax year 2026 and real estate rates are tax year 2025, from the Kentucky Department of Revenue rate books. Rates change every year. Verify your bill with the Daviess County Clerk, Sheriff, PVA, or the City of Owensboro before making financial decisions. Data last verified: October 2026.
Frequently Asked Questions
What is the car tax rate in Daviess County, Kentucky?
For 2026 the baseline motor vehicle property tax rate in Daviess County is $1.194 per $100 of assessed value: the 45-cent state rate, Daviess County's 25.4-cent county-wide rate, and the 49-cent Daviess County school rate. It applies to an owner in the Daviess County school district outside any taxing city. The Owensboro Independent school rate of 64.1 cents replaces the county school rate inside that district, and the cities of Owensboro (30.3 cents) and Whitesville (17.9 cents) add their own vehicle rates.
How much is the car tax on a $20,000 vehicle in Owensboro, Kentucky?
Inside Owensboro city limits and the Owensboro Independent school district, the 2026 rate is $1.648 per $100 (state 45 + county-wide 25.4 + Owensboro Independent 64.1 + City of Owensboro 30.3 cents), or about $329.60 a year on a vehicle assessed at $20,000. Owensboro addresses in the Daviess County school district pay $1.497, about $299.40. At the county baseline of $1.194, the same vehicle owes about $238.80.
When is the Daviess County vehicle tax due?
Vehicle property tax is paid to the Daviess County Clerk when you renew your registration, usually in your birth month. Under KRS 134.810 it is due by the last day of your renewal month, or by the last day of the month the vehicle is transferred if that is earlier. Late payment adds 3% if paid within 30 days of becoming delinquent (waived within 5 days), then 10%, plus 15% annual interest. The owner on January 1 is responsible for that year's tax.
What is the Daviess County property tax rate?
The 2025 baseline real estate rate is $1.0307 per $100 of assessed value: the 10.6-cent state residential rate, Daviess County's 22.67-cent county-wide rate, and the 69.8-cent Daviess County school rate. It is above the Kentucky median of $0.992. A home inside Owensboro and the Owensboro Independent school district pays about $1.4287 per $100, because the 84-cent independent school rate replaces the county school rate and the city adds 25.6 cents.
When are Daviess County property tax bills due?
The Daviess County Sheriff collects county property tax on a Department of Revenue approved schedule that runs later than most Kentucky counties: a 2% discount from November 10 to December 10, the base amount from December 11 to January 10, a 5% penalty from January 11 to February 10, and a 21% penalty from February 11 to April 25. Bills are mailed the first week of November. City of Owensboro property tax and the Owensboro Independent school tax are billed separately by the City of Owensboro.
Is there a local sales tax in Owensboro or Daviess County?
No. Kentucky's sales tax is 6% statewide, and there are no local sales and use taxes in Kentucky, so purchases in Owensboro and the rest of Daviess County are taxed at 6%. Groceries are exempt, while prepared food, candy, soft drinks, alcohol, and tobacco are taxable.
Kentucky Vehicle Tax Map
Every Kentucky county shaded by its 2026 baseline vehicle tax rate per $100. Daviess County is highlighted - select any other county to compare its vehicle and real estate baselines.
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Written by Munib Ur Rehman