The Sheriff normally receives the tax bills from the County Clerk at the end of September. By statute, we may not accept tax payments prior to this time. Most taxpayers should anticipate receiving their bills the first week of October. The bill will show four different due dates and payment amounts. For the 2015 tax year, the dates and amounts due are as follows: Received or postmarked by:

• 01/01/2016 2% discount
• 01/31/2016 Face value
• 02/28/2016 5% penalty
• 02/28/2016 and thereafter 21% penalty

All tax bills that are not paid by May 15, 2016​ will be turned over to the Magoffin County Clerk at the close of business. These bills are subject to be purchased by third party purchasers. There will also be a substantial amount of penalties added to the bill. Our office recognizes postmarks as evidence of timely payment. Collection dates and penalty amounts are set by statute and approved by the Kentucky Revenue Cabinet; our Office has no authority to negotiate these matters.

The property tax bill lists the assessed value of your property, the tax rate that was applied by various jurisdictions (such as the state, county and school systems) and the subtotal of each, (before discounts or penalties). Pay only the single amount listed in the "If Paid By: Balance Due" areas at the bottom right of your bill. Do not submit separate payments for each subtotal!​ 

If you have not received your tax bill after the first week of October, please contact our office and a duplicate bill will be sent to you promptly.​