Quick answer: yes, potentially — where you live is irrelevant. What matters is where the decedent lived (or owned property) and how you're related to them. Check your own numbers with the Kentucky inheritance tax calculator.
It follows the decedent, never the heir
Kentucky inheritance tax is triggered by the decedent's residency and property, not the beneficiary's. An aunt living in Ohio inheriting from a Kentucky resident nephew is still Class B and owes the same 4%-16% as if she lived in Kentucky — there's no exemption or discount for being an out-of-state recipient.
Kentucky reaches property here, regardless of the decedent's residence
Your class doesn't change with your zip code
Class A, B, and C depend entirely on the beneficiary's relationship to the decedent, never on residency. An out-of-state niece or nephew is Class A (fully exempt) exactly the same as one who lives in Kentucky — the classification travels with the relationship, not the address.
Out-of-state real estate is the one exception, either direction
If the decedent was a Kentucky resident, their real estate located in ANOTHER state falls outside Kentucky's reach entirely. And if the decedent lived elsewhere but owned Kentucky real estate or personal property, that Kentucky-situated property is still taxed here — the rule cuts both ways based on where the property physically sits.
A local probate attorney can review your estate — many offer a free consultation.
See Rates & Who Pays for the full class-based breakdown that applies regardless of where any beneficiary lives.