City of Manchester Property Taxes

For City Tax Questions
City of Manchester

For County Tax Questions
Clay County Sheriff’s Office OR
Clay County Property Valuation Administrator (PVA)


For Questions About Deeds
Clay County Clerk’s Office

For Questions About Property Values
Clay County Property Valuation Administrator (PVA)

City Property Tax Rate
36 cents per $100 assessed value

Property Taxes
Property taxes are the main source of funding for the city's many services and programs such as police and fire protection, codes enforcement, and parks and recreation.

Persons owning property within the city limits should receive a city tax bill, as well as, a Clay County tax bill.  Bills are mailed each year in the fall. The city places a notice on the city website to advise property owners when tax bills are mailed and when they are due.
Under state law it is a property owner’s responsibility to make sure that the property tax bill is paid. Persons that own property in Manchester and do not receive a city tax bill by November 1, should contact the City of Manchester at 606-598-3456 to obtain their bill.
Payment of Property Taxes
Taxes paid prior to the due date receive a 2 % discount. Taxes paid up to 30 days after the due date shall be at face value. Taxes paid more than 30 days after the due date shall be charged a 6% penalty and interest charges.

Payments can be made by mail with a personal check or money order. Please do not send cash through the mail. Mail payments to the City of Manchester, 123 Town Square, Manchester, Kentucky 40962. Persons paying by mail and desiring a receipt should enclose a self addressed, stamped envelope with their payment.
Payments can be made in person at the City of Manchester Water/Tax Office on Bridge Street across from the Public Library in downtown Manchester. The Water/Tax Office is open from 8:00 am to 5:30 pm, Monday through Friday. 

Property Tax Discounts
The city offers a 2% discount for full payment of property taxes prior to the due date. The discount applies to city real estate taxes.

Unpaid Property Tax Bills
State Statutes place the burden to pay property taxes on the property owner on or before the due date regardless of whether they receive a bill or not. The city places notices on the city website to advise citizens when tax bills are mailed and when they are due. 

The city will take action if property tax bills remain unpaid. Several reminder notices are sent to property owners before further action is taken. The city publishes a listing of current year unpaid property tax bills on the city website. If real estate bills remain unpaid, a foreclosure action is initiated in Clay County Circuit Court and a lien is placed on the property. 

Property Tax Assessment
The property tax assessment is provided by the Clay County Property Valuation Administrator (PVA) as the city does not appraise property. Questions regarding the appraised value of property should be directed to the PVA Office at 606-598-3832.

Real estate is assessed at 35 percent of the appraised value and taxes are levied on each $100 of assessed value.  

People who purchase property should contact the City of Manchester to request a tax bill for that property. Any prorating of taxes must be done between the buyer and seller as tax liability follows the property.

Even if the seller has agreed to pay taxes, any unpaid taxes will remain with the property and become the obligation of the new owner. Agreements between the seller and buyer have no effect on the city's obligation to collect taxes or the legal guidelines the city follows in such matters.

State Property Tax Relief
The city participates in a program that assists elderly and disabled citizens pay their property taxes. Persons should contact the Property Valuation Administrator (PVA) office at 606-598-3832 to see if they qualify for state tax relief.

Common Errors to Avoid
·Paying the full amount when discount is due or applying the discount when paying after the
         discount period.   
·Paying base tax when the penalty and interest are due.
·Paying an incorrect penalty and interest amount.
·Paying an incorrect amount for multiple properties due to error in addition.
·Not signing the check.
·Sending city payments to the county or county payments to the city.

Property Taxes are due and payable as follows:

·If Paid prior to Due Date - 2% Discount
·If Paid up to 30 days after Due Date - Face Value
·If Paid More than 30 days after Due Date - 6% Penalty and Interest Charges