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美國投資環境簡介

（十）州個人財產稅：個人擁有之不動產、部分有形資產與無形資產應就其公平

市價課徵財產稅，超過65歲以上州民之財產在24,400美元以下者免稅。財

產稅率如下：

Average rates per $100 of assessed valuation in Kentucky

Class of Property State County City School Total

Real Estate, Mobile homes $0.163 $0.209 $0.218 $0.469 $1.059

Motor Vehicles 0.450 0.227 0.250 0.540 1.467

Historic Motor Vehicle 0.250 None None None 0.250

Other Personal Property 0.450 0.230 0.248 0.475 1.403

Stocks, Bonds, Notes, 0.250 None None None 0.250

Mortgages Held

Annuities 0.001 None None None 0.001

（十一）州個人所得稅

Tax Rates

First $3,000 2%

Next $1,000 3%

Next $1,000 4%

Next $3,000 5%

Over $8,000 6%

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