Kentucky Affidavit Declaring Beneficial / Equitable Ownership of Leasehold Interest
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How to fill out Affidavit Declaring Beneficial / Equitable Ownership Of Leasehold Interest?
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FAQ
All individuals and business entities who own or lease personal property located within Kentucky on January 1 must file a tangible property tax return known as Kentucky Revenue Form 62A500 (PDF) with the Property Valuation Administrator's ( PVA ) Office.
Tangible personal property is physical property, usually movable, that has value and utility in and of itself (examples: trade tools, fixtures, office equipment, inventory).
Tangible personal property is mainly a tax term which is used to describe personal property that can be felt or touched, and can be physically relocated. For example: cars, furniture, jewelry, household goods and appliances, business equipment.
Personal property consists of items such as office furniture and equipment; store, business and professional trade fixtures; leasehold, machinery, manufacturing and non-manufacturing equipment; free standing signs; raw materials; inventories of all kinds; aircraft and other personal items that may have value or utility ...
The 1½ cent per $100 tax rate applies to accounts receivable and ?any other intangible property rights arising out of or created in the course of regular and continuing business transactions substantially performed outside this state? (KRS 132.020).
Taxpayer?All individuals and business entities who own, lease or have a beneficial interest in taxable tangible property located within Kentucky on January 1 must file a tangible property tax return.
House Bill 44 ?Compensating Tax Rate Calculation??, given that:??2019 Total Taxable Assessment?$60,000,000?2019 Tax Rate - Real Property?27.8¢ per $100?2019 Revenue Potential - Real Property?$ 139,000?2019 Tax Rate - Personal Property?30¢ per $1004 more rows
