The annual property tax collection in Russell County is managed by Sheriff Derek Polston and the Russell County Sheriff’s Office. Here are key details and the typical structure regarding property tax collection in Russell County.
Key Collection Dates & Discount Schedule
Property tax bills (typically mailed around late September or early October) follow Kentucky's statutory discount and penalty timeline.
- 2% Discount Period: Payments made between October 1st and November 1st receive a 2% discount on the total bill.
- Face Value Period: Payments made from November 2nd through December 31st are paid at the face amount (no discount, no penalty).
- 5% Penalty: Payments made between January 1st and January 31st incur a 5% penalty.
- 10% Penalty + 10% Sheriff's Add-On: Starting February 1st, a total 20% penalty/fee addition applies to delinquent bills.
Transfer to County Clerk: After April 15th, all remaining unpaid tax bills are turned over from the Sheriff’s Office to the Russell County Clerk's Office as Certificates of Delinquency.
Payment Options
Taxpayers in Russell County can pay their property taxes through several methods:
- In Person: At the Russell County Sheriff’s Office, located in the Russell County Courthouse (410 Monument Square, Suite 109, Jamestown, KY).
- By Mail: Checks or money orders mailed to Russell County Sheriff’s Office, 410 Monument Square, Suite 109, Jamestown, KY 42629
- By Phone/Online: Over-the-phone payments are accepted via card (note that card processor/bank convenience fees apply).
Where the Tax Money Goes
The Sheriff’s Office serves as the primary collection agency for local tax districts. Collected revenues are distributed across state, county, and local public entities including:
- State of Kentucky
- Russell County School District
- Russell County Government & Fiscal Court
- Local Services: Russell County Ambulance Service, Public Library, Health Department, Hospital Board, Conservation District, Extension Office, and Volunteer Fire Departments.
