Logan County, Kentucky property-tax payment and appeal deadlines
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The reviewed record below separates published figures from items that still require confirmation with Logan County Property Valuation Administrator.
Rate context
Confirmno verified 2026 countywide effective rate; rates vary by taxing district.
Statement mailing
PublishedEnd of September 2026; the Logan County Sheriff states bills are mailed at the end of September and collection begins October 1.
Payment deadline
PublishedOctober 1-November 1, 2026: 2% discount; November 2-December 31: face value; January 1-31, 2027: 5% penalty; February 1-April 15: 10% penalty plus 10% sheriff add-on fee.
Valuation protest
Confirmno county-specific 2026 dates published; Kentucky DOR rule is inspection beginning the first Monday in May through the third Monday in May, with county-clerk appeal due one workday later. For 2026, this calculates to May 4-May 18 and May 19, respectively; county notice controls.
Do not assume a grace period.
The reviewed record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat a published payment deadline as a hard operational date and retain your receipt or confirmation number.
From assessment to collection
01Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
02Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
03Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.