PVA Seal

Darlene M. Plummer

Kenton County
Property Valuation Administrator

Tangible Personal Property

Due to the COVID-19 State of Emergency, the Finance & Administration Cabinet has extended the filing deadline to July 15, 2020. Returns may be submitted via mail, fax or email and electronic signatures will be accepted.

All individuals and business entities who own or lease personal property located within Kentucky on January 1st must file a tangible property tax return known as KY Revenue Form 62A500 with the PVA office. EFFECTIVE BEGINNING WITH JANUARY 1, 2020 ASSESSMENT YEAR: If the sum of all of the taxable tangible personal property's fair cash value is $1,000 or less for each address, the property owner shall not be required to file a return. For details, please review the Tangible Personal Property Tax Forms and Instructions.

Personal property consists of items such as office furniture and equipment; store, business and professional trade fixtures; leasehold, machinery, manufacturing and non-manufacturing equipment; free standing signs; raw materials; inventories of all kinds; aircraft and other personal items that may have value or utility. All tangible property is taxable, except the following:

  • Personal household goods used in the home.
  • Crops grown in the year which the assessment is made and in the hands of the producer.
  • Tangible personal property owned by institutions exempted under Section 170 of the Kentucky Constitution.

If you have any tangible property questions, please contact the PVA at (859) 392-1750 or the Division of State Valuation at (502) 564-2557.

Tangible Personal Property Checklist:

  • File a separate tangible property tax return (form 62A500) for each property location. Kentucky does not allow consolidated and joint returns.
  • The return must include the property location by street address and county. A post office box is not acceptable as the property address.
  • Enter your Social Security or Federal Employer Identification Number on all returns, schedules, attachments, and correspondence.
  • Sign all returns and include telephone number(s).
  • File returns with the Property Valuation Administrator or Kentucky Revenue Cabinet by May 15th.
  • All returns postmarked after May 15 will be assessed additional penalties and applicable interest by the Kentucky Revenue Cabinet. Personal property tax returns cannot be filed with your income tax return.
  • There is no filing extension provision for tangible personal property tax returns.
  • Please do not send payment with the return. Tax bills will be mailed to you by the county sheriff.

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?

2020 digital aerial photographs
are coming!

FutureHome  FutureHome

Aerial “oblique” of the new site of the PVA Office (left).
Aerial “ortho” photograph (right) location of the new site of the Kenton County Building.
2018 Aerial imagery provided by Pictometry

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Covington Office
1840 Simon Kenton Way, Suite 3300
Covington, Kentucky 41011-2999
(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

Monday through Friday:
8:00 A.M. - 4:00 P.M.

Mailing Address/Email Address
1840 Simon Kenton Way, Suite 3300
Covington, Kentucky 41011-2999


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