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Darlene M. Plummer

Kenton County
Property Valuation Administrator

Agricultural & Horticultural Exemptions

The purpose of the agricultural value program is to stimulate the continuation of farming operations and encourage the preservation of farmland in Kentucky by providing property tax relief. The value of land used for farm production is assessed at a “use” value, which results in a lower taxable dollar value per acre than the fair cash value for the same land. This program was enacted through a constitutional referendum in 1969 to keep rising property assessments, particularly in developing areas, from forcing farmers out of business and accelerating the land conversion process.

According to KRS 132.010 (9),

“Agricultural land” means: (a) Any tract of land, including all income-producing improvements, of at least ten (10) contiguous acres in area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or other crops including timber; (b) Any tract of land, including all income-producing improvements, of at least five (5) contiguous acres in area commercially used for aquaculture; or (c) Any tract of land devoted to and meeting the requirements and qualifications for payments pursuant to agriculture programs under an agreement with the state or federal government;

“Horticultural land” is defined as any tract of land at least five acres in area commercially used for the cultivation of a garden, orchard, or the raising of fruits, vegetables, flowers, or ornamental plants.

On or before March 1st of any year, the owner or owners of land devoted exclusively to agricultural use on which the PVA office has placed a value in excess of the agricultural or horticultural value may file an application for valuation at the agricultural or horticultural value.

You can learn more about this form in the Agricultural/Horticultural Exemption Application and Explanation section.

Download the Agricultural/Horticultural Land Use Questionnaire

You can download, complete and return this form to our office.

Disclaimer
While the Kenton County Property Valuation Administrator (PVA) strives to make the information on this website as timely and accurate as possible, the PVA office makes no claims, promises, or guarantees about the accuracy, completeness, or adequacy of the contents of this site, and expressly disclaims liability for errors and omissions in the contents of this site.

No warranty of any kind, implied, expressed, or statutory, including, but not limited to the warranties of non-infringement of third party rights title, merchantability, fitness for a particular purpose or freedom from computer virus, is given with respect to the contents of this website or its links to other Internet resources.

Reference in this site to any specific governmental/commercial product, process, or service, or the use of any trade, firm or governmental/corporation name is for the information and convenience of the public, and does not constitute endorsement, recommendation, or favoring by the Kenton County Property Valuation Administrator.

What's happening in the PVA office?

2016 digital aerial photographs
have arrived this spring!

Ascent  Ascent

Aerial “oblique” photograph of the Ascent (left).
Aerial “ortho” photograph (right) located in downtown Covington.
2016 Aerial imagery provided by
Pictometry.

We're here to serve you!

Covington Office
303 Court Street, Room 210
Covington, Kentucky 41011-1638
(859) 392-1750
(859) 392-1770  (Fax)
Driving directions

Monday through Friday:
8:15 A.M. - 4:15 P.M.

Independence Office
5272 Madison Pk.
Independence, KY 41051-7944
(859) 392-1678
(859) 392-1681 (Fax)
Driving directions

Mon,Tue,Thur,Fri: 8:00 A.M. - 4:00 P.M.
Wednesday:        10:00 A.M. - 6:00 P.M.

Mailing Address/Email Address
303 Court Street, Room 210
Covington, Kentucky 41011-1638

info.kentonpva@kentoncounty.org

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