Real Estate and Personal Property Tax Rates
The Treasury Division collects property taxes for the City itself and also for the Bowling Green Independent School System. The property values are determined by the Warren County Property Valuation Administrator. In Kentucky, property is valued at 100% of fair market value, as January 1 of each year.
Personal property includes business furniture, fixtures and inventory. Personal property taxes on vehicles and boats are collected by the Warren County Court Clerk at the time of registration and then remitted to the City.
| Location | Tax Source | Real Estate* |
Personal Property* |
| Bowling Green City Proper (Inside City limits and also inside City School limits) |
City | .206 | .260 |
| County | .217 | .2888 | |
| State | .122 | .450 | |
| School (City) | .731 | .731 | |
| Total | 1.276* | 1.7298* | |
| Bowling Green Annex (Inside City limits but in the County School limits) |
City | .206 | .260 |
| County | .217 | .2888 | |
| State | .122 | .450 | |
| School (County) | .395 | .395 | |
| Total | .940* | 1.3938* | |
| Warren County (Outside the City limits and receives no City services) |
County | .217 | .2888 |
| State | .122 | .450 | |
| School (County) | .395 | .395 | |
| Total | .734* | 1.1338* |
* Total tax rates per hundred.
The City normally mails approximately 20,000 property tax bills each year in the month during October, which are due in full by December 31 each year. You can use our Annual Property Tax Search Utility to find and pay your bill online. Unpaid taxes are subject to foreclosure action being filed by the City after remaining unpaid six months past the due date.
Property taxes supply approximately 20% of the City's General Fund revenues. For estimates on property tax revenues, see the City's budget. For more information on Property Taxes, contact us at (270) 393-3000 voice, (270) 393-3636 fax, or e-mail us.