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Boyle County sends one property tax bill a year, mailed by the Sheriff’s Office, and it can carry more than one taxing district’s charge on it. The state, the county and the City of Danville share that single bill. School taxes are the exception. Depending on which district your property sits in, the school tax either rides along on the Sheriff’s bill or arrives separately from Danville Independent Schools.
Property value is set as of January 1. The Boyle County Property Valuation Administrator (PVA) assesses the value. The Sheriff’s Office collects the payment. They are different offices with different jobs, and knowing which one to call saves a wasted trip.
Who actually bills you
- The Boyle County PVA sets the assessed value of your property. If a number looks wrong, this is the office to call, at 859-238-1104.
- The Boyle County Sheriff’s Office prints and mails the bill, and collects the payment, at 859-238-1123.
- Danville Independent Schools bills separately for school tax, at 859-936-8507, if your property is zoned into that district.
- The Boyle County School District does not send its own bill. Its school tax rides on the Sheriff’s bill instead.
The City of Danville contracts with the Boyle County Sheriff’s Office to mail and collect its own city tax too, so a Danville property owner is not getting a separate city bill in most cases.
What is actually on the bill
A Boyle County real estate bill can combine up to four charges, depending on where the property sits:
- State tax. Kentucky charges a flat statewide rate. For 2025, that is 10.6 cents per $100 of assessed value everywhere in the state.
- County tax. Set by Boyle Fiscal Court.
- City tax, if the property is inside Danville.
- School tax, either on the same bill or separately, depending on the district.
The Boyle County PVA’s 2025 rate table shows the combined total for each district. Outside any city, the total is $1.125 per $100 of assessed value. Inside the City of Danville, where the rate includes the Danville Independent Schools charge, the total is $1.393. Junction City and Perryville each have their own combined totals, and the PVA’s table is the fastest way to check yours.
The dates that matter
Boyle County follows the same collection schedule most Kentucky sheriffs use, built around when the bill is postmarked, not when it is opened. These are the Boyle County Sheriff’s Office’s own posted dates for the current cycle:
- Paid or postmarked by November 30: 2 percent discount
- Paid or postmarked by December 31: face amount, no discount
- Paid or postmarked by January 31: 5 percent penalty
- After January 31: a larger penalty applies, and the county can add interest
- Unpaid by April 15: the bill transfers to the Boyle County Clerk as a certificate of delinquency, which adds a lien to the property
Confirm the current dates on the Sheriff’s Office site each year, since a late print run can shift the whole schedule back.
If you bought the home partway through the year
Kentucky bills the owner of record as of January 1. Buy a home in March and you will not get a bill in your name until the following October. The seller’s name, or the prior owner’s, is what shows on that year’s bill, and the closing normally prorates the tax between buyer and seller so neither side is caught off guard.
Mortgage escrow changes who you call
If your lender escrows for taxes, the lender pays the Sheriff directly out of that account when the bill comes due. Boyle County property owners with an escrow account should still watch for the bill, since a mortgage change, a payoff or a lender switch can leave a bill unpaid if nobody is watching for it. The Sheriff’s Office bills the owner either way, so it is worth confirming with your lender that they received it.
Two things that lower the number
The homestead exemption removes $49,100 from the assessed value of a qualifying primary home, for owners 65 or older or totally disabled, filed with the PVA by December 31. That is its own process. Read the full explanation in Kentucky Homestead Exemption: Who Qualifies and How to Apply in Boyle County.
An assessment appeal goes to the Boyle County Board of Assessment Appeals if you believe the PVA’s value is wrong, with its own filing deadline each year. The PVA’s office can walk you through it, and it is a different process from a homestead exemption.
Two offices, two jobs
If the amount looks wrong, that is a PVA question. If a payment did not process, or you need a copy of the bill, that is a Sheriff’s Office question. Calling the right one the first time gets it handled faster.
Buying or selling in Boyle County?
A closing changes who is on the bill and when
If you are timing a purchase, a sale, or an escrow switch, while we can’t offer tax advice, we can walk through what everything means for this year’s tax bill and what your next steps may be.
