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Personal Property

The Office of the Jefferson County PVA is responsible for assessing tangible personal property. 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 known as Revenue Form 62A500 by May 15th of that year. You may download this form in our Forms & Tools section. If you have any questions about the assessment of your tangible personal property, please be sure to see the Frequently Asked Questions area.

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 Personal Property Department at (502) 574-6860, or email us at PersonalProperty@jeffersonpva.ky.gov. You can also call 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 15 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 to you by the Jefferson County Sherriff’s Office
• Please follow all guidelines listed in the Personal Property Tax Forms and Instructions packet.

Download the 2010 Personal Property Tax Forms and Instructions.
This packet contains forms and instructions for filing your 2010 tangible personal property tax return.

Download the 2011 Personal Property Tax Forms and Instructions.
This packet contains forms and instructions for filing your 2011 tangible personal property tax return.

You can download and complete these forms on your computer.

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