Title XI, Revenue and Taxation

Certificate. (1) (a) Before any person's name shall appear before the voters on election day as a candidate for the office of property valuation administrator in any primary or general election, except a current property valuation administrator already qualified as a candidate to…

administrators and others. (1) The department shall develop and administer a program for the purpose of providing education and training in the technical, legal, and administrative aspects of property tax administration for property valuation administrators, deputy property valua…

Before entering upon the duties of office, the property valuation administrator shall execute a bond conditioned upon the faithful performance of the duties of the office with a surety to be approved by the Department of Revenue. In counties containing a city of the first class o…

Working hours. (1) The fiscal court of each county shall provide for the property valuation administrator a suitable office room or rooms in the county courthouse, or when that is not practicable, in some other building at the county seat, together with suitable furniture. (2) In…

The property valuation administrator shall, subject to the direction, instruction, and supervision of the Department of Revenue, make the assessment of all property in his county except as otherwise provided, prepare property assessment records, and have other powers and duties r…

The property valuation administrator or his deputies shall read and administer to every person listing property the following oath: "You swear that the list of taxable property given by you contains a full and complete list of all of your property and of all the property in your …

at agricultural or horticultural value -- Election by owner. (1) Each property valuation administrator shall assess at its fair cash value all property which it is his duty to assess except as provided in paragraph (c) of subsection (2) of this section. The property of one (1) pe…

A county, municipal or urban-county government may declare property assessment or reassessment moratoriums for qualifying units of real property subject to the provisions of KRS Chapter 99, KRS 132.010 and 132.190.

converted to another use. When land which is valued and taxed as agricultural or horticultural land under paragraph (c) of subsection (2) of KRS 132.450 is converted to any other use after January 1 of the tax year, that portion of the land upon which the use is changed shall be …

appealed assessments -- Expenses. The property valuation administrator, or an authorized deputy, shall attend all hearings before the county board of assessment appeals and before the Board of Tax Appeals pursuant to KRS 49.200 to 49.250 relative to his or her assessment and subm…

deputies. The property valuation administrator shall assess his own property and that of his deputies, and shall be governed by the laws applicable to the assessment of the property of other taxpayers. The county board of assessment appeals shall review the assessment of the prop…

valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records. (1) Each county clerk shall, on or before the fifteenth day of each month, provide to the property valuation administrator a copy of all deeds and other conveyances transferring real p…

of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years – Exemptions -- Criteria for adjustment of value. (Effective until January 1, 2028) (1) (a) 1. The registration of a motor vehicle with a county clerk in order t…

increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes. (1) For the January 1, 2022, and January 1, 2023, assessment dates, when a motor vehicle is assessed under KRS 132.485, the portion of property taxes computed on any increase in the m…

regulations -- Appeals -- Effect of appeal on payment of taxes. (1) The Department of Revenue shall develop and administer a centralized ad valorem assessment system for tangible personal property. This system shall be designed to provide on-line computer terminals and accessory …

compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles. (1) The department shall develop and administer a centralized ad valorem tax system for all motor vehicles as defined in KRS 186.010. This system shall be designed to allow t…

(1) The assessment of all motorboats as defined in KRS 235.010 shall be administered in the same manner and according to the same procedures provided for motor vehicles in KRS 132.487. (2) The Energy and Environment Cabinet shall provide access to all records of motorboat registr…

Every executor, administrator, guardian, conservator, trustee, trustee in bankruptcy, receiver or other person acting in a fiduciary capacity shall, when required, file with the Department of Revenue a sworn inventory showing in detail the amount and character of personal propert…

The property valuation administrator shall prepare the property tax rolls in legible form, according to taxing districts therein. He shall make additions to each column, to show the aggregate amount, value and number of each column in the tax rolls, and prove the accuracy before …

No person shall willfully make a false statement or resort to any device to evade taxation. Any person doing so shall be subject to three (3) times the amount of tax upon his property, to be recovered by the sheriff by action in the name of the Commonwealth in the county in which…

In the event that a special taxing district desires assistance in the area of property tax rate calculation, the state local finance officer may provide such assistance.

Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court. (1) (a) The General Assembly of the Commonwealth of Kentucky hereby finds and determines that property valuation administrators in all counties are officers whose jurisdiction or dutie…

stipulated requirements -- Annual professional instruction. (1) The property valuation administrator of each county shall receive an annual expense allowance of three thousand six hundred dollars ($3,600) to be paid from the State Treasury in monthly installments of three hundred…

Expenditures -- Supervision. (1) The property valuation administrator of any county may, after receiving an approved budget from the Department of Revenue under the provisions of KRS 132.590, obligate and spend any of the local funds accruing to his office under the provisions of…

loan by Department of Revenue-- Maintenance. (1) The fiscal court of each county shall have jurisdiction and the power to purchase and supply to the property valuation administrator any maps, lists, charts, materials, supplies, equipment or instruments which are reasonably necess…

Affidavit. Before the county judge/executive shall grant a certificate or order of allowance under KRS 132.590, the property valuation administrator and his deputies shall in open court make and file the following affidavit, subscribed and sworn to by them before the county clerk…

for unauthorized assessment or neglect of duty -- Procedure -- Appeal. (1) The Department of Revenue shall recover from any property valuation administrator all compensation paid to him or her for assessments that were unauthorized or excessive when and to the extent it is determ…

(1) The property valuation administrator of each county shall be paid from the State Treasury each month as provided in KRS 132.590. (2) Deputies, other authorized personnel, and other authorized expenditures of the property valuation administrator's office shall be paid from the…

Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void. Any informality or irregularity in the making of an assessment or the tax bills shall not vitiate the same, and the failure of the property valuation administr…

(1) The Department of Revenue shall have authority to order an emergency assessment of all or any part of the taxable property in any taxing district to be made by one (1) or more persons appointed for that purpose by the department, whenever: there has been no regular assessment…

(1) (a) The Department of Revenue shall prepare detailed maps identifying every parcel of real property within each county of the state. Each county shall furnish to the department adequate facilities in the county courthouse in which to work. (b) The Department of Revenue shall …

(1) The Department of Revenue is authorized to establish an account entitled the "mapping project account" which is a fund created within the restricted fund group set forth in KRS 45.305. The purpose of this account is to provide funds for the mapping project as set forth in KRS…

property -- Methods of examination -- Emergency revaluation. (1) (a) Each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be revalued during each year of each term of office by the property valuation administ…

As used in KRS 132.260 and 132.751, unless the context otherwise requires: (1) "Manufactured home" has the same meaning as in KRS 186.650. (2) "Mobile home," "recreational vehicle," "mobile home park," and "recreational vehicle park" have the same meanings as in KRS 219.320. (3) …

Exception. All mobile homes and recreational vehicles which are within this state on January 1 each year shall be subject to all ad valorem tax levies applicable to other property subject to full state and local rates, except that any mobile home and recreational vehicle not lice…

recreational vehicles as real property. (1) Mobile homes or manufactured homes not held for resale by a dealer shall be classified as real property for the purpose of the levy and assessment of ad valorem taxes, regardless of whether or not the wheels or mobile parts have been re…

(1) To qualify under the homestead exemption provision of the Constitution, each person claiming the exemption shall file an application with the property valuation administrator of the county in which the applicant resides, on forms prescribed by the department. The assessed val…

(1) Each electrical inspector certified under KRS 227.489 shall submit a monthly report to the Department of Revenue showing the names and addresses of all persons, firms, or corporations for which inspections were conducted for new buildings, new or relocated mobile homes, and o…

surface real property -- Exceptions -- Effect of appeal on payment of taxes. (1) The department shall value and assess unmined coal, oil, and gas reserves, and any other mineral or energy resources which are owned, leased, or otherwise controlled separately from the surface real …

(1) It shall be the duty of all persons providing communications services or multichannel video programming services defined under KRS 136.602 owning or having any interest in tangible personal property in this state to list or have listed the property with the department between…

(1) Any person who willfully fails to supply the property valuation administrator or the Department of Revenue with a complete list of his property and such facts with regard thereto as may be required or who violates any of the provisions of KRS 132.570 shall be fined not more t…