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| § 132.010 |
Definitions for chapter |
| § 132.012 |
“Abandoned urban property” defined — Classification as real property for tax purposes |
| § 132.015 |
List of real property additions and deletions to tax rolls to be maintained by property valuation administrator |
| § 132.017 |
Recall petition — Requirements and procedures — Reconsideration — Election — Tax dollars not to be used to advocate for or against public question — Second billing |
| § 132.018 |
Reduction of tax rate on personal property |
| § 132.020 |
State ad valorem taxes |
| § 132.0225 |
Deadline for establishing final tax rate — Exemption — Procedure if increased revenue is greater than four percent |
| § 132.023 |
Limits for special purpose governmental entities — Procedure for exceeding limits |
| § 132.024 |
Limits for special purpose governmental entities on personal property tax rate |
| § 132.025 |
Cumulative increase for 1982-83 only by taxing district — Limit — Public hearing and recall provisions not applicable |
| § 132.027 |
City and urban-county government tax rate limitation — Levy exceeding compensating tax rate subject to recall vote or reconsideration |
| § 132.028 |
Rate on business inventories levied by a city or urban-county government — Exception |
| § 132.029 |
Limits for city and urban-county government on personal property tax rate |
| § 132.030 |
Financial institution deposit tax |
| § 132.040 |
Financial institutions to report and pay tax — Lien |
| § 132.097 |
Exemption from state ad valorem tax of personal property held for shipment out of state |
| § 132.098 |
Exemption from state and local ad valorem tax of computer software, except prewritten computer software |
| § 132.099 |
Local taxation of personal property held for shipment out of state — Definitions |
| § 132.100 |
Referendum on act classifying property for taxation — Petition |
| § 132.110 |
Certification of petition for referendum — Publication of act |
| § 132.120 |
Certification of question — Vote on referendum — Certification and publication of results — Expenses |
| § 132.130 |
Distilled spirits in bonded warehouses to be reported by proprietor or custodian |
| § 132.140 |
Assessment of distilled spirits by department |
| § 132.150 |
Valuation of distilled spirits certified to county clerks — Local tax rate |
| § 132.160 |
Taxes on distilled spirits and spirits on which federal taxes not paid, when due — Removal of spirits — Interest |
| § 132.180 |
Liability for distilled spirits tax |
| § 132.190 |
Property subject to taxation — Situs |
| § 132.191 |
Valid valuation methods — Minimum applicable appraisal standards |
| § 132.192 |
Property tax exemption reciprocity |
| § 132.193 |
Assessment of possessory interests in tax-exempt personal property — Lessee’s liability |
| § 132.195 |
Assessment of possessory interest in tax-exempt real or personal property — Lessee’s liability |
| § 132.200 |
Property subject to state tax only |
| § 132.202 |
Tax on municipal solid waste disposal facility’s real and tangible personal property |
| § 132.205 |
Exemption of bridges built by adjoining state, United States or commission created by Act of Congress over boundary line stream — Bonds |
| § 132.208 |
Exemption of intangible personal property from state and local ad valorem taxes — Local taxation permitted |
| § 132.210 |
Exemption of fraternal benefit societies’ funds |
| § 132.212 |
Veteran service organization qualifying as institution of public charity — Not subject to ad valorem taxation |
| § 132.220 |
Assessment dates — Listing — Owner — Liability — Exemptions, listing, annual review |
| § 132.227 |
Situs of vehicle |
| § 132.230 |
Information to be given in listing property for taxation — Correction of error or informality |
| § 132.260 |
Rental space for parking mobile homes and recreational vehicles — Report — Right to inspect |
| § 132.270 |
Reporting and assessment of property held in pawn or pledge — Lien |
| § 132.275 |
Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers |
| § 132.280 |
County tax levy to be based on state assessment — Exception for special taxing district |
| § 132.285 |
Use by city of county assessment allowance for costs — City’s power in adopting procedures to use county assessment — Appropriation |
| § 132.310 |
Listing and assessment of omitted property — Notice — Appeal — Penalties |
| § 132.320 |
Listing of omitted property with department — Appeal – Collection and distribution of tax — Deduction of fee from distribution |
| § 132.330 |
Action by Department of Revenue to assess omitted property |
| § 132.340 |
Order of county judge/executive assessing omitted property — Certifying of assessment — Penalties — Collection |
| § 132.350 |
County attorney shall assist in tax assessment proceedings in court — Compensation |
| § 132.360 |
Reopening and increase of assessment — Notice — Protest — Certification |
| § 132.370 |
Property valuation administrator’s status as state official — Election — Qualification — Terms — Removal — Accrued leave and compensatory time |
| § 132.375 |
Designation of qualified department employee to fill vacancy |
| § 132.380 |
Examination of candidates for property valuation administrator — Certificate |
| § 132.385 |
Education program by department — Certification program for administrators and others |
| § 132.400 |
Bond of property valuation administrator |
| § 132.410 |
Office facilities for property valuation administrator — Records — Working hours |
| § 132.420 |
Duties and powers of property valuation administrator |
| § 132.440 |
Oath of taxpayer on listing property |
| § 132.450 |
Assessment — Special procedure and provision for assessing real property at agricultural or horticultural value — Election by owner |
| § 132.452 |
Declaring moratorium by government units |
| § 132.454 |
Tax liability when real property taxed as agricultural or horticultural is converted to another use |
| § 132.460 |
Property valuation administrator, or deputy, to attend hearing on appealed assessments — Expenses |
| § 132.470 |
Assessment of property of property valuation administrator and his deputies |
| § 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 |
| § 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 |
| § 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 |
| § 132.486 |
Assessment system for tangible personal property — Administrative regulations — Appeals — Effect of appeal on payment of taxes |
| § 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 |
| § 132.488 |
Centralized ad valorem tax system for motorboats — Access to records |
| § 132.510 |
Fiduciary’s report of personal property held |
| § 132.530 |
Preparation of tax rolls |
| § 132.570 |
Attempts to evade taxation — Penalty |
| § 132.585 |
State local finance officer to provide tax rate calculation assistance |
| § 132.590 |
Compensation of administrator — Salary schedule — Salary adjustments — Advancement in grade — Biennial budget — Allowances for deputies — Payments by fiscal court — Limitation on total compensation in urban-county government |
| § 132.597 |
Expense allowance for property valuation administrators who meet stipulated requirements — Annual professional instruction |
| § 132.601 |
Administrator’s use of local funds accruing to office — Bank account — Expenditures — Supervision |
| § 132.605 |
Purchase of assessment supplies and equipment by county — Purchase and loan by Department of Revenue– Maintenance |
| § 132.610 |
Verification of property valuation administrator’s claim for services — Affidavit |
| § 132.620 |
Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty — Procedure — Appeal |
| § 132.645 |
Payment of compensation to property valuation administrator |
| § 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 |
| § 132.660 |
Emergency assessments |
| § 132.670 |
Mapping of property — Biennial review by Department of Revenue |
| § 132.672 |
Mapping project account — Transfer of funds |
| § 132.690 |
Annual revaluation of real property — Quadrennial examination of real property — Methods of examination — Emergency revaluation |
| § 132.720 |
Definitions for KRS 132.260 and 132.751 |
| § 132.730 |
Mobile homes and recreational vehicles subject to ad valorem taxation — Exception |
| § 132.751 |
Classification of certain mobile or manufactured homes and certain recreational vehicles as real property |
| § 132.760 |
Exemption from ad valorem taxes for trucks, tractors, buses, and trailers used both in and outside Kentucky and subject to KRS 136.188 fee |
| § 132.810 |
Homestead exemption — Application — Qualification |
| § 132.815 |
Monthly reports from certified electrical inspectors — Use of information |
| § 132.820 |
Assessment of unmined coal, oil, and gas reserves held separately from surface real property — Exceptions — Effect of appeal on payment of taxes |
| § 132.825 |
Listing of property required |
| § 132.990 |
Penalties |
