Berea is a home rule-class city in Madison County, Kentucky, in the United States. The town is best known for its art festivals, historic restaurants and buildings, and as the home to Berea College, a private, liberal arts college. The population was 13,561 at the 2010 census. It is one of the fastest-growing towns in Kentucky, having increased by 27.4% since 2000. Berea is a principal city of the Richmond−Berea Micropolitan Statistical Area, which includes Madison and Rockcastle counties. It was formally incorporated by the state assembly in 1890.
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How did Kentucky earn the grade of B+? We examined the state taxes based on how age friendly they are. Kentucky has a state sales tax of 6.00%. Of particular interest is that Kentucky does not have taxes on social security. There are no estate taxes. There are taxes imposed on inheritance. Kentucky has an effective property tax rate of 0.85%. Weighing these taxes and other taxes most likely to impact the aging population is how Kentucky earned its state tax grade of B+.
Learn more about taxes in Kentucky