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The purpose of the agricultural value program is to stimulate the continuation of farming operations and encourage the preservation of farmland in Kentucky by providing property tax relief. The value of land used for farm production is assessed at a “use” value, which results in a lower taxable dollar value per acre than the fair cash value for the same land. This program was enacted through a constitutional referendum in 1969 to keep rising property assessments, particularly in developing areas, from forcing farmers out of business and accelerating the land conversion process.
“Agricultural land" is defined as any tract of land at least ten acres in area, exclusive of land used in conjunction with the farmhouse, that is used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco or other crops, including timber.
"Horticultural land" is defined as any tract of land at least five acres in area commercially used for the cultivation of a garden, orchard, or the raising of fruits, vegetables, flowers, or ornamental plants.
 Click here to download the 62A351 application and explanation sheet for Agricultural and Horticultural land
 Click here to download the Addendum Application for Exemption from Property Taxation
On or before March 1 of any year, the owner or owners of land devoted exclusively to agricultural use on which the PVA office has placed a value in excess of the agricultural or horticultural value may file an application for valuation at the agricultural or horticultural value.
Mail completed form to:
Office of the Jefferson County PVA
Attn: Exemptions
Fiscal Court Building
531 Court Place, Suite 504
Louisville, KY 40202-3393
*Adobe Acrobat Reader is needed to view or print these forms. Go to www.adobe.com to download the free software.
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