PROPERTY TAX TALK

Kentucky has had a tax on property since June 1, 1792, the date the State was created.

The Department of Revenue was created in 1936 to administer all state taxes.

In 1965 the Kentucky Court of Appeals ruled in the Russman vs. Luckett case that the full cash value standard must be adhered to.

The Department of Revenue was changed to the Revenue Cabinet in 1982. The Department of Property Taxation (renamed the Department of Property Valuation) was created. The department is comprised of the Commissioner's Office plus three divisions:

     • State Valuation
     • Local Valuation
     • Technical Support

The Revenue Cabinet is one of the administrative agencies of the Executive Branch of State Government.

In 1990 the General Assembly as part of the Kentucky Educational Reform Act (KERA) mandated that all real property be assessed at 100% of Fair Cash Value.

Property tax is an ad valorem tax, which means according to value.

Real Property includes all lands within this state and improvements thereon.

Personal Property includes every species and character of tangible property.

Tangible Personal Property includes automobiles, construction equipment, manufacturing machinery, merchandise, livestock, and furniture and fixtures.

The Kentucky Constitution provides two key directives in the structure of the Property Tax System. One is that all property not specifically exempted by the Constitution itself is taxable. The other is that all property must be assessed at 100 Fair Cash Value.

Two amendments were passed to lessen the tax burden on certain groups of property owners: the Agricultural Deferred Value Amendment and the Homestead Exemption, which was broadened to include totally disabled homeowners.

The Logan County Property Valuation Administrator's office offers the tax roll for use by appraisers, realtors, banks and others. You must obtain a username and password by the PVA office in order to access the tax roll portion. The information provided herein is the current work roll and is subject to change by assessment or appeal. Assessments reflect "Fair Cash Value" and certain exemptions may apply that would yield a different taxable value. Please note that if you are needing the taxable value, you will need to subtract the exemption amount.

Under Kentucky State Law, these records are public information. Display of this information on the Internet is specifically authorized according to KRS 171.410.

If you believe any data provided is inaccurate, or if you have any comments about this site, we would like to hear from you. Comments may be made by telephone at (270) 726-8334 or via e-mail to loganpva.ben@gmail.com.

While the Office of the Property Valuation Administrator has attempted to ensure that the data contained in this file is accurate and reflects the property's characteristics, the PVA makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability, or suitability of this data. The Property Valuation Administrator does not assume any liability associated with the use or misuse of this data.

General Tax Information