Sutherland Building, Second Floor 113 East Stephen Foster Avenue Bardstown KY 40004 (502) 348-1810

What is Real Property?     Real Property     Real property is defined as land and any permanent structures attached to it. Some examples of real property are:    • Houses • Office Buildings • Vacant Land • Gas Stations • Motels • Shopping Centers • Farms • Apartment Buildings • Factories • Restaurants • Manufactured Housing • Saleable Natural Resources • (Oil, Gas, Timber)    All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet. The PVA or her assessing personnel shall physically examine real property no less than once every four years.    

Nelson County Property Valuation Administrator Tracey L. Bonzo