It is the responsibility of the Garrard County Sheriff’s office to collect property taxes for the State, the County, School Districts and sometimes, cities (if the Sheriff has contracted with each of these entities for this service). In addition, almost every Sheriff’s office collects taxes for some other special taxing district or special function such as fire protection districts, libraries, etc.
Please be aware that in no way does the Sheriff’s office ever assess any value on property in the county. If you feel your tax bill is incorrect, you should contact the Garrard County Property Valuation Administration at 859-792-3291. This authority is responsible for all property valuation and tax assessment in Garrard County.
To learn more about participating in the delinquent tax sales hosted around the state please visit the Kentucky Department of Revenue website.
CURRENT DELINQUENT TAX RECORDS