General Information
Agricultural Exemption
Agricultural and Horticultural Land Use
The Kentucky Revised Statute (132.010 (9, 10, 11) defines agricultural land as any tract of
land, including all income producing improvements of at least 10 contiguous acres in area
used for the production of livestock, livestock products, poultry, poultry products and/or the
growing of tobacco and/or crops including timber, or where devoted to and meeting the
requirements and qualifications for payment pursuant agricultural programs and an agreement
with the state or Federal government.
Section 171 of the State Constitution mandates that the agriculture value be determined by
the use value or income approach.
Taxpayers must request the Agricultural Exemption at the Property Valuation Office.
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200 Main Street, 2nd Floor - Courthouse
Williamsburg, KY 40769
Phone: (606) 549-6008, 549-6009
Fax: (606) 549-6042
pva@whitleypva.com
