Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/21/2024
.010 Definitions for chapter.
.011 Repealed, 1992.
.012 "Abandoned urban property" defined -- Classification as real property for tax purposes.
.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator.
.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing.
.018 Reduction of tax rate on personal property.
.020 State ad valorem taxes.
.0225 Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent.
.023 Limits for special purpose governmental entities -- Procedure for exceeding limits.
.024 Limits for special purpose governmental entities on personal property tax rate.
.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable.
.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration.
.028 Rate on business inventories levied by a city or urban-county government -- Exception.
.029 Limits for city and urban-county government on personal property tax rate.
.0291 Repealed, 1990.
.030 Financial institution deposit tax.
.040 Financial institutions to report and pay tax -- Lien.
.043 Repealed, 2006.
.047 Repealed, 2006.
.050 Repealed, 2006.
.060 Repealed, 2006.
.070 Repealed, 2006.
.080 Repealed, 2006.
.090 Repealed, 2006.
.095 Repealed, 2000.
.096 Exemption from state and local ad valorem tax of various classes of property.
.097 Exemption from state ad valorem tax of personal property held for shipment out of state.
.098 Repealed, 2023.
.099 Local taxation of personal property held for shipment out of state -- Definitions.
.100 Referendum on act classifying property for taxation -- Petition.
.110 Certification of petition for referendum -- Publication of act.
.120 Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses.
.130 Distilled spirits in bonded warehouses to be reported by proprietor or custodian.
.140 Assessment of distilled spirits by department -- Maximum tax rate on distilled spirits in barrels located in bonded warehouse or premises -- Failure to report.
.150 Valuation of distilled spirits certified to county clerks -- Local tax rate.
.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest.
.170 Repealed, 1966.
.180 Liability for distilled spirits tax.
.185 Repealed, 1966.
.190 Property subject to taxation -- Situs.
.191 Valid valuation methods -- Minimum applicable appraisal standards -- Property valuation of multi-unit rental housing subject to government restriction on use.
.192 Repealed, 2023.
.193 Assessment of possessory interests in tax-exempt personal property -- Lessee's liability.
.195 Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability.
.200 Property subject to state tax only.
.202 Tax on municipal solid waste disposal facility's real and tangible personal property.
.203 Repealed, 1992.
.205 Repealed, 2023.
.208 Repealed, 2023.
.210 Repealed, 2023.
.212 Veteran service organization qualifying as institution of public charity -- Not subject to ad valorem taxation.
.215 Repealed, 2006.
.216 Repealed, 2006.
.220 Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review.
.225 Repealed, 1980.
.227 Situs of vehicle.
.230 Information to be given in listing property for taxation -- Correction of error or informality.
.240 Repealed, 2006.
.250 Repealed, 1949.
.260 Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect.
.270 Reporting and assessment of property held in pawn or pledge -- Lien.
.275 Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers.
.280 County tax levy to be based on state assessment -- Exception for special taxing district.
.285 Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation.
.290 Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest.
.300 Repealed, 2006.
.310 Listing and assessment of omitted property -- Notice -- Appeal -- Penalties.
.320 Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution.
.330 Action by Department of Revenue to assess omitted property.
.340 Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection.
.350 County attorney shall assist in tax assessment proceedings in court -- Compensation.
.360 Reopening and increase of assessment -- Notice -- Protest -- Certification.
.365 Repealed, 1978.
.370 Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time.
.375 Designation of qualified department employee to fill vacancy.
.380 Examination of candidates for property valuation administrator -- Certificate.
.385 Education program by department -- Certification program for administrators and others.
.390 Repealed, 1960.
.400 Bond of property valuation administrator.
.410 Office facilities for property valuation administrator -- Records -- Working hours.
.420 Duties and powers of property valuation administrator.
.425 Repealed, 1979.
.430 Repealed, 1942.
.440 Oath of taxpayer on listing property.
.450 Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner.
.452 Declaring moratorium by government units.
.454 Tax liability when real property taxed as agricultural or horticultural is converted to another use.
.460 Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses.
.470 Assessment of property of property valuation administrator and his deputies.
.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records.
.485 Motor vehicle registration as consent to assess -- Exceptions -- Assessment of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years – Exemptions -- Criteria for adjustment of value.
.4851 Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes.
.486 Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes.
.487 Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles.
.488 Centralized ad valorem tax system for motorboats -- Access to records.
.490 Repealed, 2006.
.500 Repealed, 2006.
.510 Fiduciary's report of personal property held.
.520 Repealed, 2006.
.530 Preparation of tax rolls.
.540 Repealed, 1949.
.550 Repealed, 2020.
.560 Repealed, 1966.
.570 Attempts to evade taxation -- Penalty.
.580 Repealed, 1949.
.585 State local finance officer to provide tax rate calculation assistance.
.590 Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court.
.591 Repealed, 2000.
.595 Repealed, 2000.
.597 Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction.
.600 Repealed, 1974.
.601 Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision.
.605 Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance.
.610 Verification of property valuation administrator's claim for services -- Affidavit.
.620 Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal.
.630 Repealed, 1976.
.635 Repealed, 2020.
.640 Repealed, 1949.
.645 Payment of compensation to property valuation administrator.
.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void.
.660 Emergency assessments.
.670 Mapping of property -- Biennial review by Department of Revenue.
.672 Mapping project account -- Transfer of funds.
.680 Repealed, 1968.
.690 Annual revaluation of real property -- Quadrennial examination of real property -- Methods of examination -- Emergency revaluation.
.700 Repealed, 1980.
.710 Repealed, 1962.
.720 Definitions for KRS 132.260 and 132.751.
.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.
.740 Repealed, 1981.
.750 Repealed, 1992.
.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property.
.760 Repealed, 2023.
.810 Homestead exemption -- Application -- Qualification.
.815 Monthly reports from certified electrical inspectors -- Use of information.
.820 Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes.
.825 Listing of property required.
.990 Penalties.