All individuals and business entities who own, lease, or have a beneficial interest in taxable, tangible property located within Kentucky on January 1 must file a tangible property tax return.
The taxable situs of tangible personal property in Kentucky are the counties where the property is physically located.
Tangible Property Filing Requirements:
- Owners need to file a return for each taxing district 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.
- File the return between January 1 and May 15.
- Do not enclose the tangible return with the income tax return.
- File the return with the PVA in the county of taxable situs or with the Division of State Valuation.
- There is no extension for this return.
Do not send payments with your return. The Sheriff in each county mails the tax bills. Returns filed after May 15 are considered omitted and will be billed by the Division of State Valuation.