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1. Where do I begin the ABC licensure process?

Those seeking an ABC license for premises located in Jeffersontown should first contact Lindsay Weber O'Bryan, Jeffersontown ABC Administrator, for detailed information on ABC license requirements.

2. How much does an ABC license cost?

There are many different types of ABC licenses and each have different state and city fees. Contact Monica Fisher, Jeffersontown ABC Administrator, for further information.

3. How long a process is it to obtain an ABC license?

New permanent ABC licenses can take up to 90 days from receipt of the application before the license is issues. Temporary ABC licenses can take up to 10 working days to complete. Inaccurate and incomplete applications can delay the process. Kentucky Alcoholic Beverage Control makes all final decisions on issuing ABC licenses.

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1. What is required to start a business or to operate an existing business in Jeffersontown?

Individuals or businesses operating within the City of Jeffersontown MUST register and pay an annual $75.00 business license fee to the Jeffersontown Revenue Department within 10 days of starting business. Employers are also responsible for withholding the Jeffersontown’s Occupational Withholding Tax of 1% from employees’ gross wage.

To register, complete the business license questionnaire form available on our website. The business license questionnaire requires disclosure of various information, including the business’s legal name, mailing address, telephone number(s), and federal tax identification number. Contact the Revenue Department at (502) 267-8333, Monday through Friday, 8:00 a.m. – 4:30 p.m. (Eastern) with any questions or to request a Business License Questionnaire be mailed to you.

2. Are any businesses exempt from the business license fee?

Yes. Non-profit 501-C organizations, state licensed banks, governmental agencies and ABC licensed businesses are exempt from the annual business license fee, however these organizations are required to register and withhold the occupational withholding tax.

3. Where can I obtain a copy of Jeffersontown’s business license registration form?

Click the ‘FORMS’ button at the bottom of this page, scroll to bottom for the ‘Revenue/Tax Dept’ forms and select ‘Business License Registration’.    We recommend using Adobe Acrobat to view and complete all of our tax forms.

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1. Where can I obtain a copy of Jeffersontown’s tax return forms?

Click the ‘FORMS’ button at the bottom of this page and scroll to bottom for the ‘Revenue/Tax Dept’ list of forms.  We recommend using Adobe Acrobat to view and complete all of our tax forms.

2. What are the details of Jeffersontown’s Occupational Withholding Tax?

Jeffersontown’s Occupational Tax is a 1% wage withholding tax on an employee’s gross wage. The tax must be withheld and remitted by the employer to the Jeffersontown Revenue Department on a quarterly basis each April 30th, July 31st, October 31st and January 31st. Tax forms are mailed to businesses 30 days before their due date.

Click here to review Jeffersontown’s Business License and Tax Ordinance No. 1233, Series 2008

3. Does Jeffersontown have a different tax rate for employees that live in and outside of Jeffersontown or Louisville Metro (a/k/a Jefferson County)?

No. Jeffersontown’s occupational tax rate is 1% of gross wage for work performed in Jeffersontown no matter where the employee resides.

4. If I pay occupational tax to Louisville Metro am I required to pay Jeffersontown’s occupational tax?

Yes. An employee earning a wage within the City of Jeffersontown is subject to the Jeffersontown occupational tax and the Louisville Metro occupational tax.
Employees that work part of the year outside of Jeffersontown can apply for a tax refund for wages earned outside the city. (see Answer to Question No. 6).

5. How do I determine if my employees are working within the City of Jeffersontown and are subject to the business license fee and occupational tax?

Jeffersontown’s city boundary falls within a portion of Louisville Metro (aka, Jefferson County). To determine if your work location is inside Jeffersontown use the LOJIC Online Map service link below, or contact the Revenue Department.

Once you have accessed LOJIC Online Map webpage proceed as follows:

1.   Search your street address.  If location is found a ‘Push Pin’ icon with a Parcel Report will appear. 

2.   Click ‘g’ button at bottom of Parcel Report to obtain a General Information Report. 

3.   The ‘General Geographic Information’ detail will appear on right-hand side listing the ‘City’

4.   If your location is within Jeffersontown’s city boundary it will read ‘City: Jeffersontown”.

LOJIC Online Map

6. Can I get a refund of occupational tax I paid on wages for work that was NOT performed in Jeffersontown?

Yes. Employees can file a claim for tax refund on the portion of occupational tax paid for wages earned outside of Jeffersontown at the end of the tax year. To submit a refund claim please complete and sign before a notary the Form B – Occupational Tax Refund Application.   Click the ‘FORMS’ button at the bottom of this page and scroll to bottom for the ‘Revenue/Tax Dept’ to obtain the Form B – Occupational Tax Refund Application. 

7. When are occupational tax returns and payments due?

Tax returns and payments are due each January 31st, April 30th, July 31st and October 31st following each tax quarter. If a due date falls on a Saturday, Sunday, or legal holiday, then the due date advances to the next day that is not a Saturday, Sunday, or legal holiday. United States Post Office post-mark will be accepted as date paid.

8. What if I missed the tax return filing deadline? Will late payments be charged penalty and interest?

Yes. Any occupational tax liability paid after its due date will be assessed a penalty of 5% per month (not to exceed 25% of tax) and will accrue interest of 1% per month on any unpaid balance.

9. Are any persons exempt from the occupational tax?

No.

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1. How do I obtain a plot plan for a property?

The source for a plot plan is from a Kentucky licensed surveyor. You may check the material supplied when you purchased the property for this information. If not, you may contact a surveyor to have a plot drawn.
Another source may by Jefferson County Clerk’s office at (502) 574-5700. The information from the County Clerk will only show the dimension of the lot and any easements. This information may OR may not be adequate.
For additional assistance, please contact this office.

2. I want to install either an above ground or an in ground swimming pool. What are the requirements?

1. Private swimming pools can only be in a rear yard and cannot be in an easement;
2. In ground swimming pools require the approval of Metro Health Department, (502) 574-6520;
3. After approval by the Health Dept., a permit from the City of Jeffersontown is required for the construction of the in ground pool AND for associated electrical work,
4. Above ground and in ground swimming pools are required to be protected from the possibility of unintentional access by young children.
a. In ground pools are required to be protected by a four (4) foot fence with self-closing & self-latching gate and/or door.
b. Above ground pools are also required to protected by a four (4) fence with self-closing & self-latching gates and doors. This includes access from the home and/or deck. However, if the above ground pools has a vertical barrier (sides) of at least four (4) feet and the pool can be made inaccessible by removal of the ladder or similar measure, a fence is NOT required.
5. All swimming pools must be at least five (5) feet from the side yard and rear yard lines.

3. I want to fence in my yard. What do I need to do? Do I need a permit?

A permit is not required at this time from the City of Jeffersontown. However, there are a few items that you will be required to follow.
1. In residential rear or side yards, solid fences (wood or masonry, etc.) up to 8 feet in height OR chain link fences up to six (6);
2. In front or street side yards fences may be erected up to four (4) feet high;
3. On corner lots, fences cannot block the vision of vehicles approaching the intersection. Contact this office if you have any question.

4. I want to start a business and operate out on my home. What do I need to do?

In order to preserve the residential style, there are very specific requirements for home occupations. For this reason, some types of businesses are NOT allowed in a residential zone. Some of these requirements are;
1. No more than 10% of the home, including basement & garage, may be used for the business,
2. The number of deliveries are restricted to two or less per day,
3. Only one non-resident employee is allowed on the premises at any one time;
4. No more than two customers, clients, pupils, etc. shall be permitted at any one time;
5. No signs are allowed in a residential zone
6. Licenses are required from the Metro Division of Inspections, Permits & Licensing AND the City of Jeffersontown Department of Revenue.

Please contact this office for more specific information.

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1. What is the house watch program?

This is a free service provided by our Police Department. A Jeffersontown Police Officer will attempt to check your home up to three times a day at various times for up to 14 days. We will provide you with a detailed report after you return home. If you have needs beyond this or additional questions, please contact us at (502) 267-0503. We cannot accept house watches over the telephone. You must come in person to begin the House Watch Program.

2. How do I obtain a motor vehicle collision report?

Visit the Buycrash website to purchase a copy of a motor vehicle collision report taken by the Jeffersontown Police Department. Buycrash

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1. Why did I receive a real estate tax bill?

Tax bills are mailed to the last property owner of record. Occasionally recent property sales will not be reflected in the tax roll. Please contact our Revenue Department if you believe the tax bill you received is meant for someone else.

2. How is real estate property tax determined?

Property tax assessment and tax rate are the two factors that determine your tax bill.

Kentucky State law (KRS 160.460) requires all real property be assessed “at one hundred percent (100%) of fair cash value, the Kentucky Constitution (Section 172) defines assessed value as “the price [property] would bring at fair voluntary sale.” The Jefferson County Property Valuation Administrator’s office (PVA) makes its determination of assessed value by evaluating recent sale prices of similar property, improvements made to property, its location and sales demand.

State, County and City governments, and School Boards, set property tax rates. The City of Jeffersontown’s 2020 property tax rate is $0.1401 per $100 of assessed value (ie, $100,000 assessed value = $141.10 tax bill)

3. What if my property is not worth the PVA’s assessed value?

Property owners that believe their property’s assessed value is incorrect can appeal their tax assessment with the Jefferson County Property Valuation Administrator (PVA) during the annual Open Inspection Period (OIP). Each year the OIP begins the first Monday in May and continues for a thirteen-day period, including two Saturdays.

Contact the PVA for more information on the appeals process. Jefferson County Property Valuation Administrator

4. Are there any tax exemptions available for property owners?

Yes. Two exemptions are available for qualifying property owner(s).

The Homestead Exemption is available to property owners that are 65 years old, or older.

The Disability Exemption is available to property owners that have been classified as totally disabled by any public or private retirement system.

In 2020 property owners eligible for either exemption will have $39,300 subtracted from their property’s total assessment. This decrease in assessed value will discount your tax bill by $55.06. (ie, ($39,300 assessment / 100) x $0.1401 tax rate = $55.06 tax discount)

5. I pay my taxes to my mortgage company’s escrow account; will my mortgage company pay this tax?

Mortgage companies are provided copies of all tax bills. Contact your mortgage company to determine whether this tax is to be paid from your mortgage escrow account.

6. What if I sold/bought property during the tax year?

Typically when real estate is sold the seller pays a pro-rated amount of tax to buyer to cover the period of time the seller owned property during tax year, the buyer then becomes responsible for all property tax. Mortgage companies often require tax be collected and paid at closing, or held in tax escrow until the tax bill becomes due.

Contact your closing agent or mortgage company to determine the status of the tax bill.

7. When are real estate property taxes due?

Tax bills are mailed to property owners of record each year during the first week of October. There is a 2% discount for tax paid on or before October 31st of each year; thereafter the base amount of tax is due by December 31st.

Tax bills are considered delinquent as of January 1st at which time a one time 6% penalty is assessed and interest begins to accrue at a rate of 6% per annum on the unpaid balance.

8. How do I pay a Jeffersontown real estate tax bill?

Make payment payable to: City of Jeffersontown.

To pay by check or money order, mail your payment and tax coupon to:
City of Jeffersontown
P.O. Box 991457
Jeffersontown, KY 40269-1457

To pay by VISA, Mastercard, Discover or ACH click the ‘Online Payment’ button at the bottom of this page, then select ‘Real Estate Taxes’.  Credit card and ACH payments are subject to a convenience fee of 2.50% with a minimum of $1.95 for credit cards or $1.50 for echecks will be added to total tax bill. 

 Payments can be made in person at:

Jeffersontown City Hall
10416 Watterson Trail

Jeffersontown, KY 40299

Monday - Friday, 8:00 am-4:30 pm

9. What happens if I cannot pay my real estate property tax?

Real estate property taxes that remain unpaid as of May 1st following the tax year will be assessed a lien and lien release recording fee and have a city tax lien filed against the property with the Jefferson County Clerk’s Office. Tax liens will be released when tax, penalty and interest arrearage has been paid in full.

10. My tax bill was mailed to the wrong address, how can I correct the mailing address?

The Jefferson County Property Valuation Administrator (PVA) maintains Tax bill mailing address for Jeffersontown and Jefferson County Sheriff.

Contact the PVA to change your tax bill mailing address
Jefferson County Property Valuation Administrator

11. How can I find out the status of a Jeffersontown real estate tax bill?

Property tax information can be obtained from View and Pay Property Taxes.

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1. What is the Jeffersontown Revenue Department?

The Jeffersontown Revenue Department licenses all businesses that are located in and/or are doing business for profit or gain in Jeffersontown, Kentucky. The primary function of the department is to bill and collect occupational license fees/taxes and real estate taxes on behalf of the City of Jeffersontown. The department performs other functions, including ABC (Alcoholic Beverage Control) licensing and collection of other taxes.

2. Does Jeffersontown have a net profit tax, gross receipts tax, income tax, personal property tax or intangible tax?

No, Jeffersontown does NOT have a net profit tax, gross receipts tax, income tax, personal property tax or intangible tax.