What is the real estate transfer tax in Kentucky?

In Kentucky, a tax on the grantor named in the deed is imposed at 50 cents for each $500 of value, or fraction of $500, declared in the deed, and the county clerk collects it before accepting the deed for recording. Value is the full actual consideration, including any liens on the property, and for a gift or a deed with only nominal consideration it is the price the property would bring on the open market. The tax is collected only once on each transaction, in the county where the deed must be recorded, and the county clerk keeps 5% and sends the rest to the county treasurer for the county general fund. Exempt transfers include those between husband and wife or former spouses in a divorce, and those under a foreclosure or a voluntary surrender in lieu of foreclosure. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is KRS 142.050.

WhatKentucky
State transfer tax50¢ per $500 of value, paid by the grantor

What the statute says

“A tax upon the grantor named in the deed shall be imposed at the rate of fifty cents ($0.50) for each $500 of value or fraction thereof, which value is declared in the deed upon the privilege of transferring title to real property.”

Quoted word for word from the section’s text.

Source

KRS 142.050

Read the statute in the Kentucky Revised Statutes (Kentucky General Assembly): apps.legislature.ky.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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