Grants directory

Tax deductionOpen

Property Assessment and Reassessment Moratorium Program

Louisville-Jefferson County Metro Government / Jefferson County PVA / Metro Government Inspections, Permits and Licensing Department · County program

Five-year property tax assessment moratorium on qualifying improvements.

Louisville-Jefferson County Metro Government offers a property tax moratorium for qualifying repairs, rehabilitations, restorations, or stabilization work on eligible buildings in Jefferson County. It is not a cash grant, but it can freeze part of the taxable assessment for five years.

Last verified: August 20, 2026
Visit official program page

Program details

How it works

The moratorium program encourages owners to repair, rehabilitate, restore, or stabilize qualifying residential and commercial structures by deferring the added value of the work from taxable assessment.

Jefferson County says it has participated in a moratorium program since 1983, and that the program was continued by Louisville-Jefferson County Metro Government by ordinance.

What the benefit covers

The page does not list specific construction measures. It applies to improvements made to the structure that repair, rehabilitate, restore, or stabilize it.

Amounts and timing

The page says qualified owner-occupied properties may be eligible for a moratorium, or freeze, on a portion of local taxes for a period of five years, depending on the location of the property.

Administration

The program is administered by the Metro Government Inspections, Permits and Licensing Department and the Jefferson County Property Valuation Office.

Full eligibility details

Create a free account to see full eligibility, get matched to your address, and get application help.

Create account

Get matched to programs for your exact address

Create a free Cindera account to see full eligibility details, get programs matched to your exact address, and get grant application help.

Create account