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Kentucky Chapter 132 — Levy and Assessment of Property Taxes

138 sections hosted, reproduced from the official public-domain source.

  • KRS 132.010— Definitions for chapter
  • KRS 132.011— Repealed, 1992
  • KRS 132.012— "Abandoned urban property" defined -- Classification as real property for tax purposes
  • KRS 132.015— List of real property additions and deletions to tax rolls to be maintained by property valuation administrator
  • KRS 132.017— Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing
  • KRS 132.018— Reduction of tax rate on personal property
  • KRS 132.020— State ad valorem taxes
  • KRS 132.023— Limits for special purpose governmental entities -- Procedure for exceeding limits
  • KRS 132.024— Limits for special purpose governmental entities on personal property tax rate
  • KRS 132.025— Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable
  • KRS 132.027— City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration
  • KRS 132.028— Rate on business inventories levied by a city or urban-county government -- Exception
  • KRS 132.029— Limits for city and urban-county government on personal property tax rate
  • KRS 132.030— Financial institution deposit tax
  • KRS 132.040— Financial institutions to report and pay tax -- Lien
  • KRS 132.043— Repealed, 2006
  • KRS 132.047— Repealed, 2006
  • KRS 132.050— Repealed, 2006
  • KRS 132.060— Repealed, 2006
  • KRS 132.070— Repealed, 2006
  • KRS 132.080— Repealed, 2006
  • KRS 132.090— Repealed, 2006
  • KRS 132.095— Repealed, 2000
  • KRS 132.096— Exemption from state and local ad valorem tax of various classes of property
  • KRS 132.097— Exemption from state ad valorem tax of personal property held for shipment out of state
  • KRS 132.098— Repealed, 2023
  • KRS 132.099— Local taxation of personal property held for shipment out of state -- Definitions
  • KRS 132.100— Referendum on act classifying property for taxation -- Petition
  • KRS 132.110— Certification of petition for referendum -- Publication of act
  • KRS 132.120— Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses
  • KRS 132.130— Distilled spirits in bonded warehouses to be reported by proprietor or custodian
  • KRS 132.140— Assessment of distilled spirits by department -- Maximum tax rate on distilled spirits in revenue bond-financed warehouse and in barrels located in bonded warehouse or premises -- Failure to report
  • KRS 132.150— Valuation of distilled spirits certified to county clerks -- Local tax rate
  • KRS 132.160— Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest
  • KRS 132.170— Repealed, 1966
  • KRS 132.180— Liability for distilled spirits tax
  • KRS 132.185— Repealed, 1966
  • KRS 132.190— Property subject to taxation -- Situs
  • KRS 132.191— Valid valuation methods -- Minimum applicable appraisal standards -- Property valuation of multi-unit rental housing subject to government restriction on use
  • KRS 132.192— Repealed, 2023
  • KRS 132.193— Assessment of possessory interests in tax-exempt personal property -- Lessee's liability
  • KRS 132.195— Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability
  • KRS 132.200— Property subject to state tax only
  • KRS 132.202— Tax on municipal solid waste disposal facility's real and tangible personal property
  • KRS 132.203— Repealed, 1992
  • KRS 132.205— Repealed, 2023
  • KRS 132.208— Repealed, 2023
  • KRS 132.210— Repealed, 2023
  • KRS 132.212— Veteran service organization qualifying as institution of public charity -- Not subject to ad valorem taxation
  • KRS 132.215— Repealed, 2006
  • KRS 132.216— Repealed, 2006
  • KRS 132.220— Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review
  • KRS 132.0225— Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent
  • KRS 132.225— Repealed, 1980
  • KRS 132.227— Situs of vehicle
  • KRS 132.230— Information to be given in listing property for taxation -- Correction of error or informality
  • KRS 132.240— Repealed, 2006
  • KRS 132.250— Repealed, 1949
  • KRS 132.260— Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect
  • KRS 132.270— Reporting and assessment of property held in pawn or pledge -- Lien
  • KRS 132.275— Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers
  • KRS 132.280— County tax levy to be based on state assessment -- Exception for special taxing district
  • KRS 132.285— Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation
  • KRS 132.290— Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest
  • KRS 132.0291— Repealed, 1990
  • KRS 132.300— Repealed, 2006
  • KRS 132.310— Listing and assessment of omitted property -- Notice -- Appeal -- Penalties
  • KRS 132.320— Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution
  • KRS 132.330— Action by Department of Revenue to assess omitted property
  • KRS 132.340— Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection
  • KRS 132.350— County attorney shall assist in tax assessment proceedings in court -- Compensation
  • KRS 132.360— Reopening and increase of assessment -- Notice -- Protest -- Certification
  • KRS 132.365— Repealed, 1978
  • KRS 132.370— Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time
  • KRS 132.375— Designation of qualified department employee to fill vacancy
  • KRS 132.380— Examination of candidates for property valuation administrator -- Certificate
  • KRS 132.385— Education program by department -- Certification program for administrators and others
  • KRS 132.390— Repealed, 1960
  • KRS 132.400— Bond of property valuation administrator
  • KRS 132.410— Office facilities for property valuation administrator -- Records -- Working hours
  • KRS 132.420— Duties and powers of property valuation administrator
  • KRS 132.425— Repealed, 1979
  • KRS 132.430— Repealed, 1942
  • KRS 132.440— Oath of taxpayer on listing property
  • KRS 132.450— Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner
  • KRS 132.452— Declaring moratorium by government units
  • KRS 132.454— Tax liability when real property taxed as agricultural or horticultural is converted to another use
  • KRS 132.460— Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses
  • KRS 132.470— Assessment of property of property valuation administrator and his deputies
  • KRS 132.480— Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records
  • KRS 132.485— 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
  • KRS 132.486— Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes
  • KRS 132.487— Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles
  • KRS 132.488— Centralized ad valorem tax system for motorboats -- Access to records
  • KRS 132.490— Repealed, 2006
  • KRS 132.500— Repealed, 2006
  • KRS 132.510— Fiduciary's report of personal property held
  • KRS 132.520— Repealed, 2006
  • KRS 132.530— Preparation of tax rolls
  • KRS 132.540— Repealed, 1949
  • KRS 132.550— Repealed, 2020
  • KRS 132.560— Repealed, 1966
  • KRS 132.570— Attempts to evade taxation -- Penalty
  • KRS 132.580— Repealed, 1949
  • KRS 132.585— State local finance officer to provide tax rate calculation assistance
  • KRS 132.590— Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court
  • KRS 132.591— Repealed, 2000
  • KRS 132.595— Repealed, 2000
  • KRS 132.597— Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction
  • KRS 132.600— Repealed, 1974
  • KRS 132.601— Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision
  • KRS 132.605— Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance
  • KRS 132.610— Verification of property valuation administrator's claim for services -- Affidavit
  • KRS 132.620— Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal
  • KRS 132.630— Repealed, 1976
  • KRS 132.635— Repealed, 2020
  • KRS 132.640— Repealed, 1949
  • KRS 132.645— Payment of compensation to property valuation administrator
  • KRS 132.650— 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
  • KRS 132.660— Emergency assessments
  • KRS 132.670— Mapping of property -- Biennial review by Department of Revenue
  • KRS 132.672— Mapping project account -- Transfer of funds
  • KRS 132.680— Repealed, 1968
  • KRS 132.690— Annual revaluation of real property -- Quadrennial examination of real property -- Methods of examination -- Emergency revaluation
  • KRS 132.700— Repealed, 1980
  • KRS 132.710— Repealed, 1962
  • KRS 132.720— Definitions for KRS 132.260 and 132.751
  • KRS 132.730— Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception
  • KRS 132.740— Repealed, 1981
  • KRS 132.750— Repealed, 1992
  • KRS 132.751— Classification of certain mobile or manufactured homes and certain recreational vehicles as real property
  • KRS 132.760— Repealed, 2023
  • KRS 132.810— Homestead exemption -- Application -- Qualification
  • KRS 132.815— Monthly reports from certified electrical inspectors -- Use of information
  • KRS 132.820— Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes
  • KRS 132.825— Listing of property required
  • KRS 132.990— Penalties
  • KRS 132.4851— Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes