All individuals and business entities who own or lease taxable tangible property located within Kentucky on January 1 must file a tangible property tax return, Revenue Form 62A500. Business owners are required to file tangible property returns with the Property Valuation Administrator's Office or the Department of Revenue by May 15th. Returns postmarked after May 15th will be assessed for the tax plus applicable penalties and interest by the Department of Revenue.

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. All tangible property is taxable, except the following:

• Personal household goods used in the home.
• Crops grown in the year which the assessment is made and in the hands of the producer.
• Tangible personal property owned by institutions exempted under Section 170 of the Kentucky Constitution.

If you have any tangible property questions, please contact the PVA Department of Personal Property at (502) 574-6860 or the Division of State Valuation at (502) 564-2557.

Tangible Personal Property Checklist:

• File a tangible property tax return for each property location within Kentucky.
• The return must include the property location by street address and county. A post office box is not acceptable as the property address.
• Enter your Social Security or Federal Employer Identification Number on all returns, schedules, attachments and correspondence.
• Sign all returns and include telephone number(s).
• File returns with the Property Valuation Administrator or Kentucky Revenue Cabinet by May 15th.
• All returns postmarked after May 15th will be assessed additional penalties and applicable interest by the Kentucky Revenue Cabinet. Personal property tax returns cannot be filed with your income tax return.
• There is no filing extension provision for tangible personal property tax returns.
• Please do not send payment with the return. Tax bills will be mailed by the Jefferson County Sheriff's Office.

Please follow all guidelines listed in the Personal Property Tax Forms and Instructions packet.

Click here to download the 2010 Personal Property Tax Forms and Instructions.
*This packet contains forms and instructions for filing your 2010 tangible personal property tax return.

 Click here to download the 2009 Personal Property Tax Forms and Instructions.
*This packet contains forms and instructions for filing your 2009 tangible personal property tax return.

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Mail completed form to:

Office of the Jefferson County PVA
Fiscal Court Building
531 Court Place, Suite 504
Louisville, KY 40202-3393