The Lyon County Sheriff’s Office, as established in Kentucky law by KRS 134.140 and 160.500, is the collector of all state, county, school, and district taxes that are derived from assessed real, tangible, and intangible properties. The office is then responsible for the distribution of tax collections to the appropriate taxing authority or jurisdiction. We collect approximately seven million in taxes each year.

Property taxes are to be paid at the Sheriff’s office located at:
500 West Dale Avenue, Suite 100
​PO BOX 126
Eddyville, KY 42038

FREQUENTLY ASKED QUESTIONS

Q: When is my current bill due?
The Sheriff normally receives the tax bills from the County Clerk at the end of September. By statute, we may not accept tax payments prior to this time. Most taxpayers should anticipate receiving their bills the first week of October. The bill will show five different due dates and payment amounts. For the current tax year, the dates and amounts due are as follows:

Received or postmarked by:

• October 1st - November 1st: 2% discount
• November 2nd - December 31: Face Value
• January 1st - January 31st:  5% penalty
• February 1st - April 15th: 21% penalty
• After April 15th the tax bill must be paid at the County Clerk’s Office. Taxes are presumed delinquent after April 15th and extra penalties may apply.

 
Our office recognizes post office postmarks as evidence of timely payment. Collection dates and penalty amounts are set by statute and approved by the Kentucky Revenue Cabinet; our Office has no authority to negotiate these matters.

Q: What if I haven’t received a tax bill?
If you have not received your tax bill by October 10th, please contact our office and a duplicate bill will be sent to you promptly.

Q: I thought my bill was sent to my mortgage company. Is it?
No. Bills are sent to the owner of record on January 1st of the taxing year. Mortgage Companies sometimes purchase the tax rolls from PVA getting your tax information. It is your responsibility to make sure your mortgage company gets your bill.

Q: Where and how may I make a payment?
You may mail a check or money order with your tax payment voucher to our physical address, or you may pay in person at our physical address, or may pay online on this website via the link at the top of this page.
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Mailing Address: PO BOX 126  Eddyville, KY 42038
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Q: Can I pay my tax bill with a credit card?
Credit cards are accepted with a fee that is charged by the credit card company. You can pay with a credit card at the Sheriff's Office or online.

Q: Can I make payments on my tax bill?
Unfortunately, we are unable to accept partial payments on tax bills. If you’re having difficulty paying your bill, make sure you’re receiving any exemptions, such as homestead or disability, to which you may be entitled. It’s also recommended to plan in advance for this annual expense. Although rates and assessments may change from year to year, the amount due is usually similar from one year to the next. If you have a mortgage, you could consider establishing an escrow account with your lender. The mortgage company will then add enough to your monthly mortgage payment to pay your property taxes on your behalf at the end of the year.

Q: May I pay multiple bills with one payment?
Yes.

Q: Will I receive a receipt for my tax payment?
Your cancelled check or money order stub serves as your receipt; however, we will mail you a receipt if you enclose a self-addressed, stamped envelope with your tax payment. If you pay in person at our physical address, we will be glad to provide a receipt at the time you make your payment.

Q: What is the official tax year?
The tax year for our community is a calendar, as opposed to a fiscal, tax year. In other words, the bill that you receive in October represents the taxes you owe for the period beginning January 1st of the current year and ending December 31st of the current year.

Q: What do I do with my tax bill if it is for a house I sold?
Please forward that tax bill to the new owner at your prior address.

Q: To whom do I pay delinquent taxes for prior tax years?
Please contact the Lyon County Clerk at 270-388-2331 to request a payoff amount for delinquent real property tax bills.

Q: Who pays the taxes on the property that I bought or sold during the year?
Kentucky law requires the tax bill to be issued in the name of the January 1st owner. If the house has been sold or transferred after January 1st, the bill is sent to the person who owned the property on the 1st day of the taxing year. Therefore, a closing agent or attorney will usually calculate and collect the prorated taxes due from each party at closing. In some cases, the agent or attorney will then pay the bill to the Sheriff. In other cases, the buyer or seller may receive a credit on the settlement statement but will then be responsible for paying the bill to the Sheriff. Please check with your closing agent or attorney for instructions on your responsibility. Also note that our office requires payment in full of the tax bill by one or both of the parties; we cannot accept prorated payments.

Q: What are, and to whom do I apply for, Homestead and Disability Exemptions?
These are exemptions that enable you to reduce the taxable assessment (and accordingly your tax bill) of the home that you own and within which you live if you are over the age of 65 or are totally disabled. Please refer any questions regarding these exemptions to the Property Valuation Administrator’s Office at 270-388-7271.