PCSO Tax Collection


The Office of the Perry County Sheriff serves as the primary collector of current-year ad valorem taxes on real and tangible properties within Perry County. The Sheriff is responsible for the distribution of these collected taxes to the appropriate taxing authorities and all associated accounting. Under Kentucky State Law, tax records are considered public information. Display of this information is specifically authorized according to KRS 171.410

Property Tax collection


Our Mission

to provide the very best solution and tools available to assist the citizens of Perry County regarding property tax collection. If you have any questions or concerns involving your tax bill, please contact us at 606-439-4523 during our normal office hours.

Search for a Tax Bill

To search for a Tax Bill, click HERE.

Perry County PVA

To visit the Perry County PVA's site, click HERE.

Where to pay your taxes

We are currently in the process of researching an online method to receive tax payments. In the meantime, payments can be made in our office located at 481 Main St. Suite 200, located in the old courthouse in downtown Hazard (second floor of the court house) during normal business hours.
You may also mail your payments to the Perry County Sheriff's Office, P.O. Box 7309, Hazard, KY. 41702. Please make checks payable to "Perry County Sheriff".

Property Tax Duties of the Sheriff

The sheriff is directed by KRS 134.119 to be the collector of state, county and district property taxes. The sheriff’s property tax responsibilities include the collection of all types of property tax bills including any additional, supplemental, omitted or franchise property tax bills that are issued. All monthly collections must be accounted for in a report submitted to each taxing district.
For collecting the property taxes, the sheriff’s office receives a percentage of the total amount collected for each district as a commission. This commission is the primary source of funding for the sheriff’s office.
At the end of each collection year, the sheriff must make a settlement with the Department of Revenue for the State property taxes collected and with all local districts for which the sheriff collected property taxes.
The sheriff is required to annually execute a bond for the faithful performance of the duties of the office. The bond shall be executed prior to the sheriff collecting taxes for the year and it shall be approved by the governing body of the county and then is filed with the county clerk and Department of Revenue.
A separate State revenue bond is not required by the Department of Revenue; however, the governing body of the county may require the sheriff to enter into an additional bond.