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County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Harlan County, Kentucky

Harlan County has an effective property tax rate of 0.99%. On the median home value of $73,700, that's roughly $732 per year. Median household income is $41,693.

Effective Property Tax Rate1
0.99%
median tax $732 ÷ median home $73,700
Median Home Value1
$73,700
owner-occupied
Median Household Income1
$41,693
per-capita $22,319
Est. Annual Tax on Median Home1
$732
at 0.99% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricHarlan CountyKentucky (state context)
Effective property tax rate10.99%0.68%
Median home value1$73,700—
State income tax3top rate 3.50%top rate 3.50%
State sales tax36.00% combined6.00% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Harlan County, KY

Property taxes in Harlan County, Kentucky, run at an effective rate of 0.993%, which places the county well above both the statewide median of 0.675% and the national median of 0.794%. That gap is significant: among Kentucky's 120 counties, only one has a higher rate. The practical effect shows up in the tax bill itself — a median home value of $73,700 produces an annual real-estate tax of $732. Set against a median household income of $41,693, that levy takes a noticeable share of earnings, a heavier ask than in most Kentucky communities. Per-capita income of $22,319 reinforces how tight local budgets can be. Communities such as Ages Brookside, Baxter, and Benham sit within this higher-tax landscape. Buyers weighing a move here should recognize that the county's ranking of 2 of 120 signals a genuinely elevated property tax environment compared with the rest of the state and the country.

Frequently asked questions

What is the property tax rate in Harlan County, KY?
The effective rate is 0.99% — meaning the median tax bill equals about 0.99% of the median home value.
How much are property taxes on a median home?
On the median home ($73,700), the estimated annual bill is about $732.
Is Harlan County's rate high or low?
Compare it to the state median of 0.68% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Harlan County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Harlan County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.