Title XI, Revenue and Taxation

(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…

As used in this chapter, unless the context requires otherwise: (1) "Board" means the county board of assessment appeals; (2) "Department" means the Department of Revenue; (3) "Taxpayer" means any person made liable by law to file a return or pay a tax; (4) "Real property" includ…

Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest. (1) (a) The county board of assessment appeals shall be composed of reputable real property owners residing in the county at least five (5) years. (b) The appointing authorities may appoint qua…

valuation administrator to be available -- Compensation of board members. (1) The county board of assessment appeals shall convene each year at the county seat no earlier than twenty-five (25) days and no later than thirty-five (35) days following the conclusion of the tax roll i…

Correction of assessment -- Failure to submit an acceptable recapitulation. (1) The property valuation administrator shall complete the tax roll of all real property in his county before the first Monday in April of each year in accordance with law, and on or before that date he …

(1) The real property tax roll being prepared by the property valuation administrator for the current year, shall be open for inspection in the property valuation administrator's office for thirteen (13) days beginning on the first Monday in May of each year and shall be open for…

administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information. (1) Notwithstanding the provisions of KRS 61.870 to 61.884, when the Department of Revenue has completed ac…

Property in territory annexed by another civil division shall not be subject to ad valorem taxation in the annexing civil division until the assessment date next following the date of annexation.

(1) After submission of the final real property recapitulation or certification of the personal property assessment, the property valuation administrator may correct clerical, mathematical, or procedural errors in an assessment or any duplication of assessment. Changes in assesse…

(1) (a) Any taxpayer desiring to appeal an assessment on real property made by the property valuation administrator shall first request a conference with the property valuation administrator or his or her designated deputy. The conference shall be held prior to or during the insp…

When an appeal is taken from an assessment by the property valuation administrator, of property which the owner does not consider to be subject to taxation, it shall be the duty of the county board of assessment appeals to obtain and follow advice from the Department of Revenue r…

assessment appeals -- Duties -- Compensation. (1) No later than three (3) working days after the expiration of the inspection period provided for in KRS 133.045, or three (3) working days after any extension of a filing deadline for appeals as set out in KRS 133.120(2)(d), the co…

owner -- Submission of evidence -- Protest to department. (1) Any person claiming to be erroneously charged with any tax upon property not owned by the person may, after the person has received notice of the same by demand made upon the person to pay the tax, offer evidence in su…

The Department of Revenue shall equalize each year the assessments of the property among the counties. It shall compare the recapitulation of the property valuation administrator's books from each county with the records of sales of land in such county or with such other informat…

Contents. When it is contemplated by the Department of Revenue that it will be necessary to raise the assessed valuation of property in any county, it shall give notice of the contemplated action to the county judge/executive, the superintendent of any school district affected by…

increase in value -- Application -- Procedure -- Appeal. (1) When the Department of Revenue has completed its equalization of the assessment of the property in any county, it shall certify its action to the county judge/executive, with a copy of the certification for the county c…

Effect. (1) When the department has completed its action on the assessment of property in any county, it shall immediately certify to the county clerk the assessment and the amount of taxes due. The department shall charge the amount of taxes due from the county to the sheriff of…

equalization. If the Department of Revenue, in making its equalization of the property in any county in accordance with the provisions of KRS 133.150, causes any increase or decrease to be made in the value of any property, the county clerk shall correct the tax books to comply w…

Exception. Except as provided in KRS 132.487, no tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the Department of Revenue to the county clerk as provided in KRS 133.180.

refunded. (1) In proceedings brought by the state, or by the state on relation of some officer authorized to bring the proceeding, to set aside any order or judgment of a court assessing for taxes for state, county, school or other taxing district purposes any property or omitted…

The sheriff shall be entitled to the fee prescribed by KRS 64.090 for serving a subpoena for the board of assessment appeals. He or she shall also have a like fee for serving a subpoena or notice for the Board of Tax Appeals regarding any proceeding for the assessment of property…

Treatment of undeliverable notices. (1) The department annually shall furnish to each county clerk tax bill forms designed for adequate accounting control sufficient to cover the taxable property on the rolls. (2) After receiving the forms, the county clerk shall prepare for the …

accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on ever…

Upon receipt of a certification of omitted property by the property valuation administrator or by the Department of Revenue, the county clerk shall make out for the use of the sheriff or collector a tax bill for each taxpayer who owes omitted taxes. The omitted tax bills shall be…

(1) The county clerk shall be allowed thirty cents ($0.30) for calculating the state, county, and school tax and preparing a tax bill for each individual taxpayer for the sheriff or collector under the provisions of KRS 133.220, and one dollar ($1) for each tax bill made in case …