Kentucky Checklist of Information to Obtain For Producing Properties Evaluation
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FAQ
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).
The assessment of your residential property is based on the market value as of January 1 of each year. The Property Valuation Administrator gathers characteristics about each property, researches local sales, and utilizes valuation models to determine your property assessment.
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.
? The Property Valuation Administrator (PVA) is the local official responsible for assessing most real property in the county. All real property is subject to being revalued every year and all real property parcels must be physically inspected by the PVA office no less than once every four years.
Tangible personal property is physical property, usually movable, that has value and utility in and of itself (examples: trade tools, fixtures, office equipment, inventory).
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 ...
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