61A200(H) (11-07) - revenue ky 2025

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Go to your city or county tax assessors website and look for a link to Property search or Property Tax records.
Assessed Value = Market Value x (Assessment Rate / 100) The first calculation is based on the market value of the property and the determined assessment rate. The market value is multiplied by the assessment rate, in decimal form, to get the assessed value.
In Kentucky, homeowners who are least 65 years of age or who have been classified as totally disabled and meet other requirements are eligible to receive a homestead exemption.
Kentucky State law (KRS 160.460) requires all real property be assessed at one hundred percent (100%) of fair cash value, the Kentucky Constitution (Section 172) defines assessed value as the price [property] would bring at fair voluntary sale. The Jefferson County Property Valuation Administrators office (PVA)
A tax bill, called a Notice of Tax Due, is generated when the total amount due for the tax period is not paid. The notice will include the tax amount due, plus applicable penalties, interest and fees.
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