By Allyson Dix
For Glasgow News 1
Almost all of the taxing jurisdictions across Barren County have approved their tax rates, with the majority maintaining the same rates set in 2025.
The fiscal court recently acknowledged the tax rates set by ten of the eleven taxing jurisdictions across the county.
The City of Glasgow has yet to approve the second reading of its tax rate, which is expected to take place on Monday, Sept. 28, which will be the city council’s next meeting. Earlier this month, the Glasgow City Council approved the first reading at 16.4 cents. The council set a 16.5 cent rate in 2025.
The rates are for the 2026-27 fiscal year.
Rate Calculation
Tax rates are calculated per $100 of assessed property value, and each taxing jurisdiction is responsible for setting its own rate from options provided by the Kentucky Department for Local Government each year.
Those options include the compensating rate, which is designed to generate the same amount of revenue as the previous year from existing property; a rate that produces up to a 4% increase in revenue above the compensating rate; or a rate that exceeds the 4% increase threshold.
Three jurisdictions have lowered their property tax rates this year compared with the rates set in 2025:
The City of Cave City approved lower rates on real estate at 13 cents and tangible property at 13 cents. Last year, both real estate and tangible property rates were set at 13.4 cents each.
Glasgow Independent School District opted for a lower rate on real property at 78.5 cents, as opposed to last year’s rate of 79.1 cents. The district kept the same rate for tangible property at 80.9 cents.
Caverna Independent School District lowered its real estate rate from 72.5 cents to 71.9 cents this year. The district also lowered its tangible property rate from 78.7 cents to 71.9 cents, the largest decrease across all jurisdictions.
The Caverna district includes Cave City in Barren County and Horse Cave in Hart County. Like Glasgow, it is labeled an independent district because it is a school district that has its own school board and taxing ability within a county. Both districts were originally formed to serve students within a city, but the district boundaries and city boundaries are set separately from one-another. (See the map above)
Other jurisdictions have maintained the same tax rates as they did in 2025:
Barren County Fiscal Court kept its same rates as last year, approving 12.2 cents on real estate and 15.3 cents on tangible property.
The City of Park City voted to keep the rates the same as well, approving a rate of 26.1 cents on real estate and 34.27 cents on tangible property.
Barren County School District maintained its 62.6 cents on real property and 67.4 cents on tangible property.
Barren County Ambulance District approved the same rates of 2.3 cents for real estate and 2.3 cents on tangible property.
Barren County Public Health District also maintained its 2.5 cent rates on both real estate property and tangible property.
Barren County Public Library, also known as the Mary Wood Weldon Memorial Library, kept its 2.9 cents rate on real estate and 2.54 cents on tangible property.
One jurisdiction approved an increase in both tax rates:
Barren County Extension Office increased its real estate property tax from 1.6 cents in 2025 to 1.7 cents this year. The tangible property rate also increased from 2.37 cents to 2.72 cents.
Volunteer Fire Department fees are set at $50 per address, with the exception of Summer Shade at $35 per address.
The State of Kentucky also set a 10.3 cent real estate property tax, a decrease from last year’s 10.6 cent rate.
Using these 2026 rates, a property assessed at $200,000 in the Barren County jurisdiction and school district would generate approximately $1,940 in real estate property taxes and fees.
The calculation includes $206 for the state, $244 for the Barren County Fiscal Court, $46 for the ambulance district, $1,252 for the Barren County School District, $50 for the health department, $58 for the public library, and $34 for the extension office.
Those taxes total $1,890, with the addition of the $50 volunteer fire department fee bringing the total to $1,940.
Property within the cities of Glasgow, Cave City, and Park City would be subject to the applicable city tax rates, which would increase the total. Additionally, property owners in other school districts would reflect their corresponding tax rates set.
Property Value
According to the 2026 certification of equalized assessment in Barren County, residential real estate is assessed at over $1.9 billion; farm property at $456 million; and commercial/industrial property at nearly $700 million.
Whether a property has been reassessed in value this year by the Property Valuation Administrator will be a deciding factor in whether property owners see an increase in the total amount of taxes due.
Increasing property values can still generate additional revenue for jurisdictions, even when tax rates are lowered or remain unchanged.
The Homestead Exemption and the Agricultural Deferred Value Amendment are two tax relief options for qualifying individuals.
Tax Collection
Residents still have plenty of time before the sheriff’s office will start collecting property taxes in early November.
According to the Barren County Sheriff’s Office website, taxpayers making payments in person are asked to bring their tax bills with them to ensure payments are posted to the correct accounts.
Those paying by mail should include the top portion of their tax bill with their payment. Taxpayers who pay by mail and would like to receive a receipt for their payment should include a self addressed, stamped envelope.
Property taxes can also be paid online with additional fees. An ACH payment made directly from a bank account carries a $1.50 fee, while credit and debit card payments are subject to a 2.75% processing fee, according to the website.
As a reminder, Barren County property tax bills are no longer sent on the traditional yellow postcard. The tax bills, starting in 2023, were changed to the standard white paper and envelope style, similar to a utility bill.
Property owners in the city limits of Glasgow will receive an additional bill for their city taxes and will make those payments directly to the City of Glasgow.
