2022 PERSONAL PROPERTY TAX FORMS AND INSTRUCTIONS

COMMONWEALTH OF KENTUCKY

DEPARTMENT OF REVENUE

OFFICE OF PROPERTY VALUATION

DIVISION OF STATE VALUATION

2022

PERSONAL PROPERTY TAX FORMS

AND

INSTRUCTIONS

This packet contains forms and instructions for ﬁling your 2022 tangible personal property tax return.

Please:

• File with the Property Valuation Administrator of the county of taxable situs (see pages 11 and 12) by

May 16, 2022. All returns postmarked after May 16, 2022, will be assessed for the tax plus applicable

penalties and interest by the Department of Revenue.

• THERE IS NO FILING EXTENSION PROVISION FOR TANGIBLE PERSONAL PROPERTY TAX RETURNS.

• Tangible personal property tax returns ﬁled after May 16, 2022, will not be allowed a discount.

• Enter your Federal Employer Identiﬁcation Number or Social Security on all returns, schedules, attachments and

correspondence. It is recommended to use Federal Employer Identiﬁcation Number (FEIN) if business has FEIN.

• Staple all pages of each return together.

• Sign all returns and list appropriate telephone numbers and an email address (if applicable).

• Returns not required to be ﬁled per KRS 132.220(1)(b)(2) where the sum of all fair cash values is $1,000 or less for each

address but are still ﬁled will not be retained.

• DO NOT FILE personal property tax returns with the income tax return.

• DO NOT SEND PAYMENT WITH THE RETURN. Timely ﬁled tangible returns will be billed no earlier than September 15

and are payable to the county sheriff. Returns ﬁled after the due date are billed by the Division of State Valuation.

Should you have any questions regarding the tangible personal property tax returns, please do not hesitate to contact the Division of

State Valuation at (502) 564-2557. Go to revenue.ky.gov to download forms.

62A500 (P) (1-22)

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MAY 2022

Kentucky Department of Revenue Mission Statement

As part of the Finance and Administration Cabinet, the mission of the

Kentucky Department of Revenue is to administer tax laws, collect

revenue, and provide services in a fair, courteous, and efﬁcient manner

for the beneﬁt of the Commonwealth and its citizens.

* * * * * * * * * * * * *

The Kentucky Department of Revenue does not discriminate on the

basis of race, color, national origin, sex, age, religion, disability, sexual

orientation, gender identity, veteran status, genetic information or

ancestry in employment or the provision of services.

INSTRUCTIONS

TANGIBLE PROPERTY TAX RETURNS

(REVENUE FORMS 62A500, 62A500-A, 62A500-C, 62A500-L , 62A500-S1, 62A500-W and 62A500–MI)

Deﬁnitions and General Instructions

The tangible personal property tax return includes instructions to

assist taxpayers in preparing Revenue Forms 62A500, 62A500-A,

62A500-C, 62A500-L, 62A500-S1, 62A500-W and 62A500-MI.

These instructions do not supersede the Kentucky Constitution or

applicable Kentucky Revised Statutes.

Taxpayer—All individuals and business entities who own, lease or

have a beneﬁcial interest in taxable tangible property located within

Kentucky on January 1 must ﬁle a tangible property tax return. 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.

• returns for each address with a total sum of property with a

reported fair cash value of one thousand dollars ($1,000) or

less, per KRS 132.220(1)(b)(2).

The tangible return and instructions do not apply to real property,

registered motor vehicles, apportioned vehicles or the following

classes of property which should be reported to the Public Service

Branch:

Report Commercial Aircraft on Form 61A206.

Report Commercial Watercraft on Form 61A207.

Report Distilled Spirits in bonded warehouses on the Annual

Report of Distilled Spirits in Bonded Warehouses, Form 61A508.

Report Public Service Companies on the Public Service Tax Return,

Form 61A200.

Report Communications Service Providers and Multi-Channel

Video Programming Service Providers on Form 61A500.

Communications Service Providers and Multi-Channel Video

Programming Service Providers are required to report property

taxed under KRS 132 on Form 61A500. This includes:

• All telephone companies (including paging services)

• All cable television companies

• All Direct Broadcast Satellite (DBS) companies

• Wireless cable Direct Broadcast Companies

• Voice Over Internet Protocol (VOIP)

• Internet Protocol Television Service (IPTV)

Assessment Date—The assessment date for all tangible personal

property is January 1.

Situs of Tangible Property—The taxable situs of tangible personal

property in Kentucky is in the county where the property is

physically located on January 1.

Filing Requirements—To properly report, note the following:

• Kentucky does not allow consolidated and joint returns.

• File a tangible property tax return for each property location

within Kentucky.

•

The return must include the property location by street address

and

county. A post ofﬁce box is not acceptable as the property

address.

• File the return between January 1 and May 15. If May 15 falls

on a weekend, the return is due the ﬁrst business day following

May 15. Use the appropriate year form for the assessment date.

• Do not enclose the tangible return with the income tax

return.

• File the return with the Property Valuation Administrator (PVA)

in the county of taxable situs. See pages 11 and 12 for a complete

listing of mailing addresses.

•

THERE IS NO FILING EXTENSION FOR THIS RETURN.

Payment of Taxes— Do Not Send Payments With Your Return.

The sheriff in each county mails the tax bills no earlier than

September 15. Returns ﬁled after the due date are billed by the

Division of State Valuation.

Classiﬁcation of Property—Real property includes all lands

within this state and improvements thereon. Any taxpayer

purporting any property to be real property needs to be able to

provide a complete description of the property and be able to

provide a copy of the real property tax bill. Tangible personal

property is every physical item subject to ownership, except real

and intangible property.

Lessors and Lessees of Tangible Personal Property—Leased

property must be listed by the owner on Revenue Form 62A500,

regardless of the lease agreement’s terms regarding tax liability.

Classify leased assets based upon their economic life. Leases which

transfer all of the beneﬁts and risks inherent in the ownership

of the property such as a capital lease should be reported by the

lessee. A rental agreement which may be for any term and may be

cancelable or non-cancelable for a ﬁxed period of time and there

is no transfer of ownership such as an operating lease should be

reported by the lessor. The tax return must contain the name of the

lessee and location of the property. A separate return is required

for each property location within Kentucky. The lessee must ﬁle

Revenue Form 62A500-L for all property not reported on 62A500.

Property leased to Communications Service Providers and Multi-

Channel Video Programming Service Providers under an operating

lease must be reported on Form 62A500 by the lessor.

Tangible property leased to local governmental jurisdictions is

exempt from state and local tax under the Governmental Leasing

Act and no return is required. Tangible property leased to any other

tax–exempt entity must be reported by the lessor.

Depreciable Assets—List assets on the appropriate schedule(s)

at original cost. Apply appropriate factor(s) to obtain reported

value. Do not use book depreciation for computing the fair cash

value of depreciable assets. For tangible property tax purposes,

assets are never fully depreciated and must be reported. Assets

expensed with a useful life of greater than a year should also

be reported on 62A500.

Manufacturing Machinery—List machinery actually engaged in

the manufacturing process, whether owned or leased, on Revenue

Form 62A500, Schedule B. Manufacturing begins at the point the

raw material enters a process and is acted upon to change its size,

shape or composition and ends when the product is ready for sale

on the open market.

Manufacturing Machinery does not include the following:

• Activities preceding the introduction of the raw materials into

the manufacturing process.

• Activities following the point at which the ﬁnished product is

packaged and/ or ready for sale on the open market.

• Activities where the already manufactured product is merely

being made more attractive or more convenient for the

customer is not considered part of the manufacturing process.

Examples include engineering, maintenance, inspection, receiving,

shipping, retail monograming/ embroidery, and quality control

conducted independent from the manufacturing process.

Inventories—List inventories at fair cash value using full absorption

ﬁrst-in-ﬁrst-out (FIFO) costing. Such costs include freight, labor,

taxes and duties. LIFO deductions are not allowable. See line 31

instructions for details. The owner of consigned manufacturing

or merchandising inventory must list the property. Kentucky

merchants must list merchandise consigned by a nonresident on

the Consignee Tangible Personal Property Tax Return, Revenue

Form 62A500-C. For consignee reporting requirements, see the

instructions for Revenue Form 62A500-C.

Automobile dealers must report all vehicles whether new, used,

dealer assigned, titled, untitled, registered, or unregistered held for

sale as motor vehicle inventory. All new vehicles are valued at the

dealer’s cost and used vehicles are valued at the NADA clean trade-

in value. Include a list of motor vehicles with the 62A500-S1 return.

The list must include make, model, year, Kentucky license plate

number, if applicable, and vehicle identiﬁcation number (VIN).

Farming Equipment and Livestock—Farm implements, farm

machinery and livestock owned by, or leased to, a person actually

engaged in farming should be reported on Form 62A500. See line

50 instructions for details.

Foreign Trade Zones—

Tangible property located within an

activated foreign trade zone, as designated under Title 19 U.S.C. Sec.

81, is subject to a state rate only. The business must ﬁle a tangible

return to claim Foreign Trade Zone status. Attach a copy of the

foreign trade zone activation certiﬁcate or letter.

Pollution Control Facility—Tangible property of a qualifying

pollution control facility is subject to a state rate only. A taxpayer

must have an approved pollution control exemption certiﬁcate

issued by the Kentucky Department of Revenue. Applications

for pollution control tax exemption certiﬁcates can be submitted

using Form 61A216. List qualifying property on Form 62A500,

Schedule B.

Industrial Revenue Bonds—Tangible personal property owned

and ﬁnanced by a tax-exempt governmental unit or tax-exempt

statutory authority, as deﬁned under KRS 103.200, is subject

to a state rate only. This includes all privately owned leasehold

interests in industrial buildings owned and ﬁnanced by a tax-

exempt governmental unit or tax-exempt statutory authority. Report

personal property value on Form 62A500, line 39. See line-by-line

instructions for details.

Rebuilds or Capitalized Repairs—Cost figures for rebuilt

equipment must be segregated according to “original” and “rebuild”

costs and listed under two economic life classes on the tangible

personal property tax return. The original cost of all assets is

included in the year of acquisition in the appropriate class life. Any

rebuild(s) capitalized for book or tax purposes are to be entered

in the appropriate class life for the expected life of the rebuild. If

a second rebuild occurs, the second rebuild is again included in

age 1 of the appropriate class for the expected life of that rebuild.

The ﬁrst rebuild is then deleted from the original cost column and

dropped from the valuation process.

Exceptions to the Fair Cash Value Computation

Taxable property inoperable and held for disposal as of the

assessment date may be valued separately. List this property on

Schedule C and include an afﬁdavit explaining the circumstances

and the basis for valuation. Such property is valued as follows:

• if component parts have been removed and the remainder is

useless to the business, report the actual scrap or salvage

value;

• if a visual inspection conﬁrms that useful life has not ended,

the true value is the greater of its depreciated book value or the

actual salvage value; or

• property sold on or before the due date of the return through a

proven arm’s length transaction, is reported at the selling price.

Temporary idleness is not sufficient cause for separate

valuation. This includes idleness attributed to seasonal operation

or from repair or overhaul of equipment. Idled equipment no longer

actually engaged in manufacturing is Schedule A property and

subject to full local rates.

Listing and Valuing Tangible Personal Property

List depreciable property on Form 62A500, Schedule A or B, based

on its economic life. To assist taxpayers in determining proper

economic life classiﬁcation a partial listing of North American

Industrial Classification System (NAICS) codes is included.

Property descriptions frequently used in these speciﬁc industries

are listed under each code. Most businesses have property falling

into more than one economic life classiﬁcation.

An asset listing of each item of property must be available to the

Department of Revenue upon request. The asset listing should

include original cost, acquisition date, make, model, serial number

and/or other identiﬁcation numbers.

Fair Cash Value Computation

The fair cash value computation begins with cost. Cost must

include inbound freight, mill-wrighting, overhead, investment

tax credits, assembly and installation labor, material and

expenses, and sales and use taxes. Premium pay and payroll

taxes are included in labor costs. Costs are not reduced by trade-

in allowances. Capitalize costs of major overhauls in the year in

which they occur.

Cost should be net of additions, disposals and transfers occurring

during the year. Multiply aggregate cost by the applicable

conversion factor to determine reported value. The column totals

represent the total original cost and total reported value of each

class of property. Original cost totals must generally reconcile with

the book cost. NOTE: Property written off the records, but

still physically on hand, must be included in the computation.

Alternative Reporting Requirement

Tangible property should be reported using the composite factors,

methods, and guidelines provided with Form 62A500.

If a taxpayer believes the composite factors in the return have

overvalued or undervalued the property, the taxpayer may petition

the Department of Revenue to accept an alternative reporting

method. The taxpayer must ﬁle the return and afﬁdavit of alternative

valuation with the Division of State Valuation, not the local PVA,

and check the alternative method valuation check box on page 1 of

62A500. The afﬁdavit must include a proposed alternative valuation

method, justiﬁcation of the method chosen, detailed documentation,

including, but not limited to: independent appraisals, actual

production, and sales and usage reports, that support the proposed

method. Accepting the alternative valuation method as ﬁled in

order to expedite the processing of the return, does not affect

the department’s right to eventually audit the return and the

method used.

For valuation information or assistance in ﬁling this return, contact

the PVA in your county (see the addresses and telephone numbers

in these instructions) or the Division of State Valuation at (502)

564-2557. Go to revenue.ky.gov to download forms.

General Information—The following information is required to

accurately process the return.

•

Federal Employer Identiﬁcation Number or Social Security Number;

only use Social Security Number in absence of Federal Employer

Identiﬁcation Number.

•

NAICS code that most closely identiﬁes your business activity;

• type of business activity;

• tangible personal property listings in other Kentucky counties

(check appropriate box);

• name and address of business;

• property location (street address);

• county where the property is physically located;

• organization type (check appropriate box); and

• taxpayer signature, email, and telephone number and the

preparer’s (other than taxpayer) name and contact information

at the bottom of Form 62A500, Schedule C.

Failure to properly complete the general information section

may result in omitted property notices, subject to penalties

and interest.

Instructions for Lines 11–16 and 21–26

(Depreciable Assets)

Schedule A property includes, but is not limited to:

• business furniture and ﬁxtures;

• professional trade tools and equipment;

• signs and billboards;

• drilling, mining and construction equipment;

• computers and related pheripheral equipment; and

• telephone, cable and cellular towers.

Schedule B property includes:

• qualifying commercial radio and television equipment;

• qualiﬁed pollution control facilities; and

• manufacturing machinery and computer equipment controlling

the machinery; and

• radio and television towers.

Schedules A and B list six economic life classes. Property is

classiﬁed by the expected economic life, not the depreciable

life used for accelerated income tax purposes.

The age of property, whether purchased new or used, is determined

as follows: property purchased in the year prior to the assessment

date is age 1; purchases made 2 years prior are age 2; etc. Assets

listed into Classes I, II and III, whose ages exceed the maximum

age for each class (13 years), should be aggregated on “Age 13+”

of the original cost column. Assets listed into Classes IV and V

whose ages exceed the maximum age for each class (27 years)

should be aggregated on “Age 27+” of the original cost column. As

long as an asset is in use, it is valued using the appropriate factor

as determined by its class and age. For Class VI assets whose age

is greater than 27 years contact the State Valuation Branch for the

appropriate factor.

Multiply the original cost by the conversion factor to arrive at the

reported value. Add original costs for each class to determine the

total original cost by class. Add reported values for each class to

determine the total reported value by class. The column totals

for original cost and reported value for each class of property are

listed in the space provided for Schedule A and B property on Form

62A500, page 1. The grand total of original cost and reported value

for all classes of property are summarized on lines 17 and 27.

All fully depreciated assets must continue to be reported, as long

as they are on hand, in the manner described above.

Line-by-Line Instructions

The following describes the various property categories. Report

these values on Form 62A500, page 1.

31 Merchants Inventory—Merchants inventory represents goods

held for sale or machinery and equipment that originated under

a ﬂoor plan ﬁnancing agreement. It may include retail goods,

wholesale goods, consigned goods and goods held by a distributor.

Attach a separate schedule for machinery and equipment reported

as inventory.

Used Boats Held for Sale by a Licensed Boat Dealer—(A separate

schedule, Form 62A500-MI, is included with this instruction

package.)

Qualiﬁed Heavy Equipment—Heavy equipment that is held in

a heavy equipment rental company’s inventory for rental under

heavy equipment rental agreement or sale in the regular course of

business.

32 Manufacturers Finished Goods—Manufacturers ﬁnished goods

represent products that have been manufactured and are ready for

sale or shipment.

33 Manufacturers Raw Materials—This group includes

raw materials actually on hand at the plant for the purpose of

introduction to the manufacturing process. It does not include

GENERAL INFORMATION

Revenue Form 62A500

unmanufactured agricultural products. List raw materials not on

hand at the plant on line 35.

Manufacturers Goods in Process—Manufacturers goods in process

include inventory that has been acted upon in some manner, but

has not completed the manufacturing process.

34 Motor Vehicles Held for Sale (Dealers Only)—Motor vehicles

held for sale shall be subject to property tax as goods held for sale

in the regular course of business and are subject to a state rate only,

valued at dealer’s cost, if new and NADA clean trade-in value, if

used. (A separate schedule, Form 62A500-S1, is included with

this instruction package.)

Rental Vehicles of a Motor Vehicle Dealer are not considered as

Inventory—These motor vehicles should be registered with the

county clerk and property tax paid at that time.

Service department motor vehicles of a motor vehicle dealer along

with personal use vehicles are not considered as Inventory—These

motor vehicles should be registered with the county clerk and

property tax paid at that time.

Salvage Titled Vehicles (Insurance Companies Only) —Salvage

titled motor vehicles held by an insurance company are subject to

tax as goods held for sale in the regular course of business and are

reported on line 34.

New Farm Machinery Held Under a Floor Plan—New farm

machinery and other equipment, determined to be farm implements,

tractors, farm machinery, utility and industrial equipment, and lawn

and garden equipment held in the retailer’s inventory for sale under

a ﬂoor plan ﬁnancing arrangement by a retailer, are subject to a state

rate only. This does not include: “consumer products, construction

and excavating equipment,” or “superseded parts.”

New Boats and Marine Inventory (Dealers Only) —New boats

and new marine inventory held for retail sale under a ﬂoor plan

ﬁnancing arrangement by a dealer registered under KRS 235.220

are subject to a state rate only.

Nonferrous Metal located in a commodity warehouse and held on

warrant is subject to a state rate only.

Biotechnology Products held in a warehouse for distribution by the

manufacturer or afﬁliate are subject to a state rate only.

Recreational Vehicles, as deﬁned by KRS 132.010, held for sale in

a retailer’s inventory are subject to a state rate only.

35 Goods Stored in Warehouse/Distribution Center—Report

personal property placed in a warehouse or distribution center for

shipment to a Kentucky destination or held longer than six months

on line 35.

36 Goods Stored in Warehouse/Distribution Center—in Transit—

Personal property placed in a warehouse or distribution center for

purposes of further shipment to an out-of-state destination shall be

reported on line 36. The owner of the property must demonstrate

that the personal property will be shipped out of state within the

next six months. Property shipped to in-state destinations or held

longer than six months is reported on line 35.

This property classiﬁcation is exempted from state, county, school

and city tax and may be subject to special district taxation.

37 Unmanufactured Tobacco Products not at Manufacturers Plant

nor in the Hands of the Grower or His Agent—Tobacco grown in

the year of assessment is exempt from taxation in that year. Such

products still on hand as of January 1 of the following year would

be taxable. This property is subject to a state property tax rate and

a county/city tax rate.

38 Other Unmanufactured Agricultural Products not at

Manufacturers Plant nor in the Hands of the Grower or His

Agent—Any unmanufactured agricultural products, other than

tobacco not in the hands of the manufacturer, grower or the grower’s

agent, are subject to a state tax rate and a county/city tax rate.

39 Unmanufactured Agricultural Products at Manufacturers Plant

or in the Hands of the Grower or His Agent—Any unmanufactured

agricultural products actually in the hands of the manufacturer,

grower or the grower’s agent are subject to a state tax rate only.

Industrial Revenue Bond Property—Tangible personal property

purchased with an industrial revenue bond (IRB) is subject to

taxation at a state rate only. This rate shall not apply to the portion

of value of the leasehold interest created through any private

ﬁnancing. Upon expiration of the bond, property is fully reportable

on Schedules A and B at the appropriate age. The information

necessary for calculation of taxable value of IRB property includes

the following:

• the amount of the bond,

• the real property assessment,

• the personal property assessment,

• the life of the bond, and

• recipient of the property upon full amortization of the bond.

The valuation of industrial revenue bond personal property

contemplates ownership upon full amortization of the bond

issue. If the property converts to the private entity upon full

amortization, the property is assessed higher as the bond ages

and as the private enterprise assumes a greater leasehold

interest.

The following example provides the basics of IRB property

valuation:

Total industrial revenue bond value — $11,000,000

Real property valuation — $1,000,000

Life of the bond issue — 20 Years

The private entity receives the IRB property upon

amortization of the issuance.

Total industrial revenue bond $11,000,000

Less: Real property valuation ( $ 1,000,000)

Tangible personal property cost $10,000,000

All machinery purchased under the IRB must ﬁrst be segregated

and calculated as described for lines 11–16 and 21–26.

Step 1: $10,000,000 X Economic Life Factor =

Reported Value

Step 2: Reported Value X Actual Property Age/20

(e.g., life of the IRB)

Step 3: Carry Step 2 result to Form 62A500, line 39.

Conversely, if the tax-exempt statutory authority ultimately

receives the property, the assessed valuation for taxation

purposes begins at 100 percent and is fully amortized over the

life of the bond.

Contact the Division of State Valuation at (502) 564-2557 with

questions or for additional information and instruction.

Qualifying Voluntary Environmental Remediation Property

—Provided the property owner has corrected the effect of all

known releases of hazardous substances, pollutants, contaminants,

petroleum, or petroleum products located on the property

consistent with a corrective action plan approved by the Energy and

Environment Cabinet pursuant to KRS 224.1-400, 224.1-405, or

224.60-135, and provided the cleanup was not ﬁnanced through a

public grant or the petroleum storage tank environmental assurance

fund, the property may be reported on Line 39. This rate shall

apply for a period of three (3) years following the Energy and

Environment Cabinet’s issuance of a No Further Action Letter or

its equivalent, after which the regular tax rate shall apply.

50 Livestock and Farm Equipment—List the fair cash value of all

owned or leased farm equipment and livestock. The Miscellaneous

Worksheet can be used for depreciation purposes.

60 Other Tangible Personal Property—List the totals from

Schedule C on Form 62A500, line 60.

Schedule C property includes:

• inventory held by service industries;

• aircraft for hire (not reported on Form 61A200);

• non-Kentucky registered watercraft (not reported on Form

61A207);

• U.S. Coast Guard documented watercraft used for commercial

purposes (not reported on Form 61A207);

• materials, supplies and spare parts;

• investment properties such as coin, stamp, art or other

collections;

• research libraries; and

• precious metals.

List aircraft for hire on the appropriate line on Schedule C at fair

market value.

Materials, supplies and spare parts, normally expensed, must

be segregated and valued separately. Any supplies included in

inventory should be removed from the inventory value and reported

on Schedule C. In all cases, list such property at original cost.

Supply items are valued at original cost in the amount on hand at

year-end. Returnable containers, such as barrels, bottles, carboys,

coops, cylinders, drums, reels, etc., are valued separately at original

cost. In absence of year end totals, use the yearly expense accounts

total divided by 12.

List the fair market value of all coin collections, stamp collections,

art works, other collectibles and research libraries. List the number

of ounces of all gold, silver, platinum and other precious metals.

If the market value of a precious metal is known, list the value per

ounce as of the preceding December 31 in the Value Per Ounce

column. Multiply the number of ounces by the value per ounce to

determine the total fair market value.

70 Activated Foreign Trade Zone—Tangible personal property

located within an activated foreign trade zone as designated under

Title 19 U.S.C. Section 81 is subject to taxation at a state rate only.

Complete Form 62A500 using the composite conversion factors for

depreciable assets. Attach a copy of foreign trade zone activation

certiﬁcate or letter.

81 Construction Work in Progress (Manufacturing Machinery) —

Machinery and equipment that eventually becomes part of the

manufacturing process is classiﬁed as manufacturing machinery

during the construction period. Report such property at original

cost.

82 Construction Work in Progress (Other Tangible Property) —

During the construction period, list all tangible property that does

not become part of the manufacturing process on line 82. NOTE:

Tangible property includes contractor’s building components.

90 Recycling Machinery and Equipment—List machinery or

equipment, not used in a manufacturing process, owned by a

business, industry or organization in order to collect, source

separate, compress, bale, shred or otherwise handle waste materials

if the machinery or equipment is primarily used for recycling

purposes (KRS 132.200(15)). Examples: balers, briquetters,

compactors, containers, conveyors, conveyor systems, cranes

with grapple hooks, crushers, densifyers, exhaust fans, ﬂuffers,

granulators, lift-gates, magnetic separators, material recovery

facility equipment, pallet jacks, perforators, pumps with oil, scales,

screeners, shears, shredders, two-wheel carts and vacuum systems.

Use the trending factors in the Miscellaneous Worksheet to age

the equipment.

Revenue Form 62A500-A

Noncommercial Aircraft — List the serial number, federal

registration number, make, year, model, size, power and value

of all aircraft owned on January 1. Attach a separate sheet if

necessary. Include additional information regarding avionics

equipment, engine hours, condition and other documentation that

may inﬂuence the aircraft value in the space provided. Do not list

aircraft assessed as public service company property. List aircraft

used in the business of transporting persons or property for

compensation or hire and not assessed as a public utility on

Revenue Form 62A500, Schedule C. Taxation is based on the

situs of the aircraft, on January 1

or the majority of the year,

regardless of the owner’s residency.

Revenue Form 62A500-C

If on January 1 you have in your possession any consigned inventory

that is held and not owned by you, you are required to complete

this form and report the kind, nature, owner and value of all such

inventory. If you are assuming the responsibility for the property

taxes on the consigned inventory, you must report the value

of such inventory on the tangible personal property tax return

appropriate for your business activity. Consigned inventory must

be valued using full absorption ﬁrst-in-ﬁrst-out (FIFO) costing.

LIFO deductions are not allowable. A separate return is required

for each location at which consigned goods are located. File the

return as an attachment to Revenue Form 62A500, this schedule

is for informational purposes only.

Revenue Form 62A500-L

All persons and business entities who lease tangible personal

property from others (e.g., lessees) are required to ﬁle the Lessee

Tangible Personal Property Tax Return, Revenue Form 62A500-L.

A separate return for each property location is required. File the

return as an attachment to Revenue Form 62A500, this schedule

is for informational purposes only.

Provide all information requested. List the name and address of the

lessor and the related equipment information, including the type of

equipment, year of manufacture, model, selling price new, gross

annual rent, date of the lease, length of the lease and purchase price

at the end of the lease. Attach a separate schedule if necessary.

Revenue Form 62A500-W

Documented Watercraft — Boats registered with the United States

Coast Guard, sitused in Kentucky, are subject to personal property

taxes. These must be listed on the Tangible Personal Property Tax

Return (Documented Watercraft), Revenue Form 62A500-W, and

ﬁled with the State Valuation Branch or PVA in the county where

the boat is sitused. Taxation is based on the situs of the boat, on

January 1st, regardless of the owner’s residency.

Do not list any commercial watercraft on this return.

Commercial watercraft includes federally documented

watercraft used in transporting people and/or property for

compensation or hire. The documented watercraft classiﬁcation

does not include short-term leases or rentals of recreational

watercraft. Documented watercraft used for hire or rented

should be reported on Schedule C or with the Public Service

Section.

Amended Return Requirement

Taxpayers who discover an error was made on their personal

property tax returns can file an amended return along with

explanation of why the return is being amended and documentation

to support the amended return. Form 62A500 needs to be completed

with “AMENDED” written at the top of the form.

Amended returns resulting in a possible refund should be ﬁled

within 2 years from the date of payment in accordance with KRS

134.590 and should be accompanied by a refund request and/or

application.

Refund requests should be accompanied by clear and concise

documentation to support any changes from the original return ﬁled.

Documentation can include but not limited to ﬁxed asset listings/

depreciation schedules and/or inventory records.

KRS 134.590 (2) No state government agency shall authorize a

refund unless each taxpayer individually applies for a refund within

two (2) years from the date the taxpayer paid the tax. Each claim

or application for a refund shall be in writing and state the speciﬁc

grounds upon which it is based.

Pursuant to KRS 134.590(6), a taxpayer seeking a refund of taxes

paid to a local taxing entity (such as a board of education) must ﬁle

a refund request with that taxing entity within two years of payment

of the taxes, unless the taxpayer has instituted litigation against the

local taxing entity. Each claim or application for a refund shall be

in writing and state the speciﬁc grounds upon which it is based.

See also OAG 83-202 (“KRS 134.590…requires that refund

requests be ﬁled with the Department of Revenue and any other

taxing district that has received these taxes (city, county, school

district, etc.) within two years from the date payment was made.”)

NAICS Business

Code Description Class

Property Classiﬁcation Guidelines

Property is classified by the expected economic life, not the

depreciable life used for accelerated income tax purposes. To assist

taxpayers in determining proper economic life classiﬁcation, a partial

listing of the North American Industry Classiﬁcation System (NAICS)

codes follows. Property descriptions frequently used in these speciﬁc

industries are listed under each code. Most businesses have property

falling into more than one economic life classiﬁcation.

GENERAL BUSINESS ACTIVITIES CLASS

General business purpose integrated computer systems and related

peripheral equipment, such as computers, micro-processors,

terminals, servers, printers, data entry equipment and

pre-written software. I

General administrative activities involving data handling equipment

such as typewriters, calculators, adding and accounting machines,

copiers and duplicating equipment, and fax machines. II

General administrative activities involving the use of desks, ﬁle

cabinets, communications equipment, security systems, and other

ofﬁce furniture, ﬁxtures and equipment. III

Only dozers, tractors, off-road trucks and loaders used in mining and

construction. IV

NOTE: There is no single class for computers and related hardware used to

control manufacturing processes.

NAICS Business

Code Description Class

AGRICULTURE, FORESTRY FISHING AND HUNTING

• Logging equipment III

• Ofﬁce furniture and equipment, fork lifts III

• Harvesting equipment III

• Grain bins III

111000 Crop production (including greenhouse and ﬂoriculture)

112900 Animal production (including breeding of cats and dogs)

113000 Forestry and logging (including forest nurseries and

timber tracts)

114110 Fishing

114210 Hunting and trapping

MINING

• Belting, continuous miner and roof driller I

• Batteries, rockdusters, scoops and shuttle cars I

• Below ground belt structure I

• Ofﬁce furniture and equipment, fork lifts III

• Supply cars, underground locomotives, mine fans III

• Electrical substations, personnel carriers III

• Dozers, tractors, loaders, dump trucks, and highwall

miners used in the mining business IV

• Above ground belt structure V

• Coal/mineral processing equipment (used to wash,

size and crush) VI

• Above-ground locomotives VI

211110 Oil and gas extraction

212110 Coal mining

212200 Metal ore mining

212300 Nonmetallic mineral mining and quarrying

CONSTRUCTION

• Ofﬁce furniture and equipment, fork lifts III

• Barricades and warning signs III

• Backhoe, unlicensed trailer and wagon III

• Trenchers, boring machines, ditch diggers III

• Dozers, tractors, off-road trucks and loaders IV

• Pulverizers and mixers V

• Cranesandmobileoces V

233110 Land subdivision and land development

233200 Residential building construction

233300 Nonresidential building construction

234100 Highway, street, bridge and tunnel construction

235110 Plumbing, heating and air-conditioning contractors

235210 Painting and wall covering contractors

235310 Electric contractors

235400 Masonry, drywall, insulation and tile contractors

235500 Carpentry and ﬂoor contractors

235610 Rooﬁng, siding and sheet metal contractors

235710 Concrete contractors

235810 Water well drilling contractors

MANUFACTURING

• Special tools (including jigs, molds, die cavities) I

• Laser cutters II

• Production Fork lifts III

• Small drill presses and small hydraulic presses III

• Heavy equipment (presses, casting machines) VI

• Above-ground tanks < = 30,000 gallons * VI

Food Manufacturing

• Juice extractors, peelers and corers, cutters III

• Potato chip fryers, slicers and related equipment III

• Palletizer, carts, ﬂaking trays V

• Dryer, steel bins, extruder, centrifuge MDL, blender V

• Cranes V

311110 Animal food manufacturing

311200 Grain and oilseed milling

311300 Sugar and confectionery product mfg.

311400 Fruit and vegetable preserving and specialty food

311500 Dairy product mfg.

311610 Animal slaughtering and processing

311710 Seafood product preparation and packaging

311800 Bakeries and tortilla mfg.

311900 Other food mfg. (including coffee, tea, ﬂavoring and

seasonings)

Beverage and Tobacco Manufacturing

• Casing, control and measuring instruments III

• Brewing, blend and dispersion equipment III

• Drying and ﬂavor machines V

• Fermentation, sterilization equipment and system VI

312100 Beverages (including breweries, wineries and distilleries)

312200 Tobacco mfg.

Apparel, Textile Mills and Textile Product Mills

• Cleaning and micro dust extracting machines III

• Laser cutter, microprocessor control equipment III

• Boarding, dryers, knitting machines III

• Textile mill equipment, except knitwear V

• Carding, combing and roving machinery V

• Sewing machine, cutter, spreader, tacker V

313000 Textile mills

314000 Textile product mills

315100 Apparel knitting mills

315210 Cut and sew apparel contractors

315990 Apparel accessories and other apparel mfg.

Leather and Allied Product Manufacturing

• Storage racks and maintenance equipment V

• Sewing machine, cutter, spreader, tacker V

• Assets used in tanning and currying V

316110 Leather and hide tanning and ﬁnishing

316210 Footwear mfg. (including leather, rubber and plastics)

316990 Other leather and allied product mfg.

Wood Products Manufacturing

• Saw-mill equipment III

• Sanders, clamps and dust collectors III

• Chippers, grinders and lathes V

• Cutting, drying and wood presses V

321110 Sawmills and wood preservation

321210 Veneer, plywood and engineered wood product mfg.

321900 Other wood product mfg.

* Above ground tanks >30,000 gallons are considered real property and

should not be reported on this return.

NAICS Business

Code Description Class

Fabricated Metal Products Manufacturing

• Welders and torches III

• Storage racks and powder booths V

• Holding furnace, wire baskets V

• Grinders, lathes, saws, shears and cutters V

• Bar feeders, bending and lapping machines V

• Extruders and stamping machines VI

• Presses, casting machines VI

332000 Fabricate metal product mfg.

332110 Forging and stamping

332510 Hardware mfg.

332700 Machine shops; screw, nut and bolt mfg.

332810 Coating, engraving, heat treating and allied activities

332900 Other fabricated metal product mfg.

Machinery Manufacturing

• Forklifts III

• Storage racks and powder booths, conveyors V

• Presses, casting machines VI

333000 Machinery mfg.

333100 Agriculture and construction machinery mfg.

333200 Industrial machinery mfg.

333310 Commercial and service industry machinery

333410 Air-conditioning, refrigeration equipment mfg.

333610 Engine, turbine and power transmission equipment

333900 Other general purpose machinery mfg.

Computer and Electronic Product Manufacturing

• Forklifts III

• Drilling, grinding and tapping machines V

• Storage racks and powder booths, conveyors V

334110 Computer and peripheral equipment mfg.

334200 Communications equipment mfg.

334310 Audio and video equipment mfg.

334410 Semiconductor and other electronic component mfg.

334500 Electromedical and control instruments mfg.

334610 Magnetic and optical media mfg.

Electrical Equipment and Appliance Manufacturing

• Coil and material handling equipment III

• Drilling, grinding and tapping machines V

• Gear cutting, forming and ﬁnishing machines V

• Power presses, press brakes and shears V

335000 Electrical equipment mfg.

335200 Household appliance mfg.

335900 Other electrical equipment and component mfg.

Transportation Equipment Manufacturing

• Forklifts III

• Paint booths, conveyors V

• Presses, over-head crane VI

336100 Motor vehicle mfg.

336210 Motor vehicle body and trailer mfg.

336300 Motor vehicle parts mfg.

336410 Aerospace product and parts mfg.

336510 Railroad rolling stock mfg.

336610 Ship and boat building

336990 Other transportation equipment mfg.

Furniture and Related Product Manufacturing

• Saw-mill equipment III

• Sanders, clamps and dust collectors III

• Chippers and grinders, lathes V

• Cutting and wood presses V

337000 Furniture and related product mfg.

Miscellaneous Manufacturing

• Laser cutters II

• Ofﬁce furniture and equipment, fork lifts III

• Welders and torches III

• Storage racks and maintenance equipment V

• Heavy equipment VI

• Presses and casting machines VI

339110 Medical equipment and supplies mfg.

Paper, Printing and Related Support Activities

• Bailer, shredder, selectronic imaging III

• Collating, folding, labeling machines III

• Feeders, binders and trimmer V

• Non-automated presses V

• Presses and assets used in pulps mfg. VI

322100 Pulp, paper and paperboard mills

322200 Converted paper product mfg.

323100 Printing and related support activities

Petroleum and Coal Products Manufacturing

• Fork lifts, scissor lifts and aerial lifts III

• Trenchers, boring machines, ditch diggers III

324110 Petroleum reﬁneries (including integrated)

324120 Asphalt paving, rooﬁng and saturated materials mfg.

324190 Other petroleum and coal products mfg.

Chemical Manufacturing

• Gas chromatograph, spectrometer, GLC, HPLC III

• Injection and lost-core molding machine III

• Dryer, belt, kiln, mills V

• Mixing and blending equipment V

325100 Basic chemical mfg.

325200 Resin, synthetic rubber and artiﬁcial and synthetic ﬁbers

325300 Pesticide, fertilizer and other agricultural chemical mfg.

325410 Pharmaceutical and medicine mfg.

325500 Paint coating and adhesive mfg.

325600 Soap, cleaning compound and toilet preparation mfg.

325900 Other chemical product mfg.

Plastics and Rubber Products Manufacturing

• Mandrels, lasts, pallets, patterns, rings and

insert plates I

• Injection molding machine III

• Packers, sealers, labelers and label dispensers III

• Storage racks and maintenance equipment V

• Extruders, kneaders, mixing mills, dryers V

• Baling presses and separators V

326100 Plastics product mfg.

326200 Rubber product mfg.

Nonmetallic Mineral Product Manufacturing

• Fork lifts, scissor lifts and aerial lifts III

• Stone grinders and polishers V

• Gang saws, block cutter and diamond wire machines V

• Production of ﬂat, blown, or pressed products VI

• All other equipment used in glass and lime mfg. VI

327100 Clay product and refractory mfg.

327210 Glass and glass product mfg.

327300 Cement and concrete product mfg.

327400 Lime and gypsum product mfg.

327900 Other nonmetallic mineral product mfg.

Primary Metal Manufacturing

• Assets used in the smelting and reﬁning VI

• Rolls, mandrels, refractories VI

• Strand-slab caster, mill, temper rolling VI

331110 Iron and steel mills and ferroalloy mfg.

331310 Alumna and aluminum production and processing

331500 Foundries

NAICS Business

Code Description Class

NAICS Business

Code Description Class

WHOLESALE AND RETAIL TRADE

• Cash registers, fork lifts III

• Photography and developing equipment III

• Retail shelving III

• Small freezers III

•

Ofﬁce furniture and equipment

III

• Racks and maintenance equipment V

• Walk in coolers V

• Above ground tanks < = 30,000 gallons * VI

421000 Durable Goods

422000 Non-durable Goods

441000 Motor vehicle and parts dealer

442000 Furniture and home furnishing stores

443000 Electronic and appliance stores

444200 Building material and other supplies

445000 Food and beverage stores

446000 Health and personal care stores

447100 Gasoline stations

448000 Clothing and accessories stores

451000 Sporting goods, hobby, book and music stores

454000 General merchandise stores

TRANSPORTATION AND WAREHOUSING

• Fork lifts, packaging equipment III

• Drum lifts, pallet turners, steel shelving,

shrink wrap, conveyors V

481000 Air transportation

484200 Specialized freight trucking

493100 Warehouse and storage

INFORMATION SERVICES

• Customer-premises equipment I

• Modulator, mutiplexer, oscilliscope II

• Antennas III

• Cables, wire, droplines III

• Tower VI

511000 Publishing industries

512100 Motion picture and video industries

512200 Sound recording industries

513000 Broadcasting and telecommunications

514100 Information services

514210 Data processing services

FINANCE AND INSURANCE

• Ofﬁce furniture and equipment III

522000 Credit intermediation and related activities

524000 Insurance agents, brokers and related activities

RENTAL AND LEASING

• Electronics, video tapes, DVDs and formal wear I

• Linen and uniforms I

• Consigned display ﬁxtures II

• Household appliances and furniture II

• Coin operated machines II

• Lawn and garden equipment II

• Bottled water and dispensers II

• Heavy equipment (see “Construction” on page 7)

532210 Electronics and appliance rental

532220 Formal wear and costume rental

532230 Video tape and Disc rental

532310 General rental centers

532400 Equipment rental and leasing (use appropriate classiﬁcation

from applicable industries)

* Above ground tanks >30,000 gallons are considered real property and should

not be reported on this return.

PROFESSIONAL, SCIENTIFIC

AND TECHNICAL SERVICES

• Computers and prewritten software I

• Chromatographs and spectrometers III

• Film processor, enlarger, print washer, ﬁlm dryer III

• Medical and law libraries III

541100 Legal services

541211 Ofﬁce of certiﬁed public accountant

541310 Architectural and engineering services

541380 Testing laboratories

541400 Specialized design services

541510 Computer systems design services

541800 Advertising and related services

541920 Photographic services

541940 Veterinary services

ADMIN AND SUPPORT AND

WASTE MANAGEMENT SERVICES

• Waste and trash containers III

• Compactors and recycling equipment V

561300 Employment services

561430 Business service centers (includes copy shops)

561440 Collection agencies

561500 Travel arrangement and reservation services

561710 Exterminating and pest control services

562000 Waste management and remediation services

HEALTH CARE AND SOCIAL SERVICES

• Magnetic Resonance Imaging (MRI) I

• Other high technology medical equipment II

• Electro-cardiograph, X-ray and ﬂuoroscope, dental units III

• Dental lathes, trimmers and instruments III

• Sterilizers and X-ray developers III

621100 Ofﬁce of physicians

621210 Ofﬁce of dentists

621300 Ofﬁces of other health care practitioners

621400 Outpatient care centers

621510 Medical and diagnostic laboratories

622000 Hospitals

624000 Social assistance services

ART, ENTERTAINMENT AND RECREATION

• Billiard table, automatic pinsetters, time recorder

and scorekeeper III

•

Amusements, rides, booths and other attraction equipment

711100 Performing arts companies

711510 Independent artists, writers and performers

712100 Museums, historical sites and similar institutions

713100 Amusement parks and arcades

ACCOMMODATION AND FOOD SERVICES

• Glassware, silverware and slicer III

• Laundry washer and dryers III

• Beverage dispensers III

• Small freezers, fryers, grills and microwaves III

• Beds III

• Small freezers III

• Ovens V

• Safes V

• Walk in coolers V

721110 Travel accommodation

721210 RV parks and recreational camps

721310 Rooming and boarding houses

722110 Full-service restaurants

722300 Special food services (contractors and caterers)

722410 Drinking places (alcoholic beverages)

NAICS Business

Code Description Class

NAICS Business

Code Description Class

OTHER SERVICES

• Dry cleaning machine, laundry machine, presser III

• Film processor, enlarger, print washer, ﬁlm dryer III

•

Body lifter, refrigerator, mausoleum lift, embalming table

III

• Steel chair, dryer, hand tool set III

• Tanning beds and booths III

• Automotive, diagnostic and machining equipment III

• Hoists, disk lathes V

Repair and Maintenance

811110 Automotive mechanical and electrical repair

811120 Automotive body, paint and glass repair

811310 Commercial and industrial equipment repair

811410 Appliance repair and maintenance

811420 Reupholstery and furniture repair

811430 Footwear and leather goods repair

Personal and Laundry Services

812111 Barber shops

812112 Beauty salons

812113 Nail salons

812210 Funeral homes and funeral services

812220 Cemeteries and crematories

812310 Coin-operated laundries and dry-cleaners

812320 Dry-cleaning and laundry services

812330 Linen and uniform supply

812910 Pet care (except veterinary) services

812920 Photo-ﬁnishing

812930 Parking lots and garages

COUNTY PVA PHONE NUMBERS AND ADDRESSES

County

Code County Phone Number Address City ZIP Code

001 Adair (270) 384-3673 424 Public Square, Courthouse, Suite 2 Columbia 42728

002 Allen (270) 237-3711 P.O. Box 397 Scottsville 42164

003 Anderson (502) 839-4061 101 Ollie Bowen Court Lawrenceburg 40342

004 Ballard (270) 335-3400 P.O. Box 267 Wickliffe 42087

005 Barren (270) 651-2026 P.O. Box 1836 Glasgow 42142

006 Bath (606) 674-6382 P.O. Box 688 Owingsville 40360

007 Bell (606) 337-2720 P.O. Box 255 Pineville 40977

008 Boone (859) 334-2181 P.O. Box 388 Burlington 41005

009 Bourbon (859) 987-2152 Courthouse, Room 15, 301 Main Street Paris 40361

010 Boyd (606) 739-5173 P.O. Box 434 Catlettsburg 41129

011 Boyle (859) 238-1104 Courthouse, 321 West Main Street, Room 127 Danville 40422

012 Bracken (606) 735-2228 P.O. Box 310 Brooksville 41004

013 Breathitt (606) 666-7973 1137 Main Street, Courthouse, Suite 302 Jackson 41339

014 Breckinridge (270) 756-5154 P.O. Box 516 Hardinsburg 40143

015 Bullitt (502) 543-7480 P.O. Box 681 Shepherdsville 40165

016 Butler (270) 526-3455 P.O. Box 538 Morgantown 42261

017 Caldwell (270) 365-7227 100 E. Market St., Courthouse, Room 28 Princeton 42445

018 Calloway (270) 753-3482 P.O. Box 547 Murray 42071

019 Campbell (859) 292-3871 1098 Monmouth Street, Room 329 Newport 41071

020 Carlisle (270) 628-5498 P.O. Box 206 Bardwell 42023

021 Carroll (502) 732-5448 Courthouse, 440 Main Street Carrollton 41008

022 Carter (606) 474-5663 Courthouse, Room 214, 300 W. Main St. Grayson 41143

023 Casey (606) 787-7621 P.O. Box 38 Liberty 42539

024 Christian (270) 887-4115 P.O. Box 96 Hopkinsville 42241

025 Clark (859) 745-0250 Courthouse, 34 South Main Street Winchester 40391

026 Clay (606) 598-3832 102 Richmond Road, Suite 200 Manchester 40962

027 Clinton (606) 387-5938 100 S. Cross St., Courthouse, Room 217 Albany 42602

028 Crittenden (270) 965-4598 Courthouse, 107 South Main Street, Suite 108 Marion 42064

029 Cumberland (270) 864-5161 P.O. Box 431 Burkesville 42717

030 Daviess (270) 685-8474 Courthouse, Room 102, 212 St. Ann Street Owensboro 42303

031 Edmonson (270) 597-2381 P.O. Box 37 Brownsville 42210-0037

032 Elliott (606) 738-5090 P.O. Box 690 Sandy Hook 41171

033 Estill (606) 723-4569 Courthouse, Room 104, 130 Main Street Irvine 40336

034 Fayette (859) 246-2722 101 E. Vine St., Suite 600 Lexington 40507

035 Fleming (606) 845-1401 100 Court Square, Room B110 Flemingsburg 41041

036 Floyd (606) 886-9622 149 South Central Avenue, Room 5 Prestonsburg 41653

037 Franklin (502) 875-8780 313 W. Main Street, Courthouse Annex, Room 209 Frankfort 40601

038 Fulton (270) 236-2548 2216 Myron Cory Drive, Suite 2 Hickman 42050

039 Gallatin (859) 567-5621 P.O. Box 470 Warsaw 41095

040 Garrard (859) 792-3291 Courthouse, 7 Public Square, Suite 2 Lancaster 40444

041 Grant (859) 824-6511 Courthouse, 101 North Main St., Room 15 Williamstown 41097

042 Graves (270) 247-3301 101 E. South Street, Courthouse Annex, Suite 5 Mayﬁeld 42066

043 Grayson (270) 259-4838 10 Public Square Leitchﬁeld 42754

044 Green (270) 932-7518 103 South First Street Greensburg 42743

045 Greenup (606) 473-9984 301 Main St., Courthouse Box 4 Greenup 41144

046 Hancock (270) 927-6846 P.O. Box 523 Hawesville 42348

047 Hardin (270) 765-2129 P.O. Box 70 Elizabethtown 42702

048 Harlan (606) 573-1990 P.O. Box 209 Harlan 40831

049 Harrison (859) 234-7133 111 South Main Street, Suite 101 Cynthiana 41031

050 Hart (270) 524-2321 P.O. Box 566 Munfordville 42765

051 Henderson (270) 827-6024 P.O. Box 2003 Henderson 42419-2003

052 Henry (502) 845-5740 P.O. Box 11 New Castle 40050

053 Hickman (270) 653-5521 110 E Clay, Courthouse, Suite F Clinton 42031

054 Hopkins (270) 821-3092 25 E Center Street Madisonville 42431-2077

055 Jackson (606) 287-7634 P.O. Box 249 McKee 40447

056 Jefferson (502) 574-6380 Glassworks Building, 815 West Market St., Ste. 400 Louisville 40202-2654

057 Jessamine (859) 885-4931 P.O. Box 530 Nicholasville 40340

058 Johnson (606) 789-2564 230 Court Street, Courthouse, Suite 229 Paintsville 41240

059 Kenton (859) 392-1750 1840 Simon Kenton Way, Ste. 3300 Covington 41011

060 Knott (606) 785-5569 P.O. Box 1021 Hindman 41822

061 Knox (606) 546-4113 P.O. Box 1509 Barbourville 40906

062 Larue (270) 358-4202 209 West High Street, Courthouse, Suite 1 Hodgenville 42748

063 Laurel (606) 864-2889 Courthouse, Room 127, 101 South Main Street London 40741

COUNTY PVA PHONE NUMBERS AND ADDRESSES

Continued

County

Code County Phone Number Address City ZIP Code

064 Lawrence (606) 638-4743 Courthouse, 122 S. Main Cross Street Louisa 41230

065 Lee (606) 464-4105 P.O. Box 1008 Beattyville 41311

066 Leslie (606) 672-2456 P.O. Box 1891 Hyden 41749

067 Letcher (606) 633-2182 156 Main Street, Suite 105 Whitesburg 41858

068 Lewis (606) 796-2622 112 Second Street, Suite 101 Vanceburg 41179

069 Lincoln (606) 365-4550 201 East Main Street, Suite 2 Stanford 40484

070 Livingston (270) 928-2524 P.O. Box 77 Smithland 42081

071 Logan (270) 726-8334 P.O. Box 307 Russellville 42276

072 Lyon (270) 388-7271 P.O. Box 148 Eddyville 42038

073 McCracken (270) 444-4712 621 Washington Street Paducah 42003

074 McCreary (606) 376-2514 P.O. Box 609 Whitley City 42653

075 McLean (270) 273-3291 P.O. Box 246 Calhoun 42327

076 Madison (859) 623-5410 135 W. Irvine Street, Suite 103 Richmond 40475-1436

077 Magofﬁn (606) 349-6198 P.O. Box 107 Salyersville 41465

078 Marion (270) 692-3401 223 N. Spalding Avenue, Suite 202 Lebanon 40033

079 Marshall (270) 527-4728 1101 Main Street Benton 42025

080 Martin (606) 298-2807 P.O. Box 341 Inez 41224

081 Mason (606) 564-3700 220 1/2 Sutton Street Maysville 41056

082 Meade (270) 422-2178 516 Hillcrest Drive, Suite 3 Brandenburg 40108

083 Menifee (606) 768-3514 P.O. Box 36 Frenchburg 40322

084 Mercer (859) 734-6330 P.O. Box 244 Harrodsburg 40330

085 Metcalfe (270) 432-3162 P.O. Box 939 Edmonton 42129

086 Monroe (270) 487-6401 200 N. Main St., Suite A Tompkinsville 42167-1548

087 Montgomery (859) 498-8710 44 W. Main Street, Courthouse Annex, Suite E Mt. Sterling 40353

088 Morgan (606) 743-3349 P.O. Box 57 West Liberty 41472

089 Muhlenberg (270) 338-4664 P.O. Box 546 Greenville 42345

090 Nelson (502) 348-1810 113 East Stephen Foster Avenue Bardstown 40004

091 Nicholas (859) 289-3735 P.O. Box 2 Carlisle 40311

092 Ohio (270) 298-4433 P.O. Box 187 Hartford 42347

093 Oldham (502) 222-9320 110 W. Jefferson St. LaGrange 40031

094 Owen (502) 484-5172 Courthouse, 100 N. Thomas St., Room 6 Owenton 40359

095 Owsley (606) 593-6265 P.O. Box 337 Booneville 41314

096 Pendleton (859) 654-6055 233 Main Street, Courthouse Room 2 Falmouth 41040

097 Perry (606) 436-4914 481 Main Street, Suite 210 Hazard 41701

098 Pike (606) 432-6201 146 Main Street, Suite 303 Pikeville 41501

099 Powell (606) 663-4184 P.O. Box 277 Stanton 40380

100 Pulaski (606) 679-1812 P.O. Box 110 Somerset 42502

101 Robertson (606) 724-5213 P.O. Box 216 Mt. Olivet 41064

102 Rockcastle (606) 256-4194 P.O. Box 977 Mt. Vernon 40456

103 Rowan (606) 784-5512 Courthouse, 600 W. Main, Ste. 118 Morehead 40351

104 Russell (270) 343-4395 410 Monument Square, Ste. 106 Jamestown 42629

105 Scott (502) 863-7885 101 East Main Street, Courthouse, Ste. 206 Georgetown 40324

106 Shelby (502) 633-4403 501 Washington Street Shelbyville 40065

107 Simpson (270) 586-4261 P.O. Box 424 Franklin 42135

108 Spencer (502) 477-3207 P.O. Box 425 Taylorsville 40071

109 Taylor (270) 465-5811 203 N. Court St., Courthouse, Ste. 6 Campbellsville 42718

110 Todd (270) 265-9966 P.O. Box 593 Elkton 42220

111 Trigg (270) 522-3271 P.O. Box 1776 Cadiz 42211

112 Trimble (502) 255-3592 P.O. Box 131 Bedford 40006

113 Union (270) 389-1933 P.O. Box 177 Morganﬁeld 42437

114 Warren (270) 843-3268 P.O. Box 1269 Bowling Green 42102-1269

115 Washington (859) 336-5420 120 E. Main Springﬁeld 40069

116 Wayne (606) 348-6621 55 N. Main St., Ste. 107 Monticello 42633

117 Webster (270) 639-7016 P.O. Box 88 Dixon 42409-0088

118 Whitley (606) 549-6008 P.O. Box 462 Williamsburg 40769

119 Wolfe (606) 668-6923 P.O. Box 155 Campton 41301

120 Woodford (859) 873-4101 Courthouse, Room 108, 103 S. Main Street Versailles 40383

KENTUCKY DEPARTMENT OF REVENUE

OFFICE OF PROPERTY VALUATION

501 High Street, Station 32

Frankfort, KY 40601-2103

(502) 564-2557

62A500 (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

FOR OFFICIAL USE ONLY

T __ __ __ / __ __ __ __ __

Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

County Code Locator Number

2022

TANGIBLE PERSONAL

PROPERTY TAX RETURN

Property Assessed January 1, 2022

See pages 11 and 12 for a complete

list of mailing addresses.

Name of Business

Name of Taxpayer(s) Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED

Property is Located in

County

For Ofﬁcial Use Only

District Code

Type Return

Organization Type

 Individual 1

 Joint (Co-Owners) 2

 Partnership/LLP 3

 Domestic Corp./

LLC 4

 Foreign Corp./

LLC 5

 Fiduciary—Bank 6

 Fiduciary—Other 7

NOTE: Taxpayers who have property in more than one location must complete a separate form for each location.

FROM SCHEDULE A FROM SCHEDULE B

11 I 21 I

12 II 22 II

13 III 23 III

14 IV 24 IV

15 V 25 V

16 VI 26 VI

17 Total 27 Total

See pages 3 through 5 for instructions.

31 Merchants Inventory

32 Manufacturers Finished Goods

33 Manufacturers Raw Materials/Goods in Process

Motor Vehicles Held for Sale (dealers only)

New Farm Machinery Held Under a Floor Plan

New Boats and Marine Equipment Held Under a Floor Plan

Salvage Titled Vehicles (insurance companies only)

Recreational Vehicles Held in a Retailer’s Inventory

Biotechnology Products Held in a Warehouse (manufacturers and afﬁliates only)

34 Nonferrous Metal Located in a Commodity Warehouse and Held on Warrant

35 Goods Stored in Warehouse/Distribution Center (see instructions)

36 Goods—In Transit (see instructions)

Unmanufactured Tobacco Products not at Manufacturers Plant

37 or in Hands of Grower or His Agent

Other Unmanufactured Agricultural Products not at Manufacturers

38 Plant or in Hands of Grower or His Agent

Unmanufactured Agricultural Products at Manufacturers Plant

or in Hands of Grower or His Agent/Industrial Revenue Bond Property

39 Qualifying Voluntary Environmental Remediation Property

50 Livestock and Farm Machinery/Fluidized Bed Energy Facilities

60 Other Tangible Property (from Schedule C) (page 2)

70 Activated Foreign Trade Zone

81 Construction Work in Progress (manufacturing machinery)

82 Construction Work in Progress (other tangible property)

90 Recycling Machinery and Equipment

Original Reported For Ofﬁcial Original Reported For Ofﬁcial

Cost Value Use Only Cost Value Use Only

Taxpayer’s For Ofﬁcial

Valuation Use Only

Check applicable box and write in

 Federal ID No. or

 Social Security No.

2nd SSN if joint return

NAICS

CODE

Type of Business

Check if applicable Yes

Tangible in other KY counties? 

Alternative valuation? 

Final Return? 

ClassClass

Due Date:

Monday

May 16, 2022

There is no ﬁling extension for this return.

S M T W T F S

1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 20 21

22 26 24 25 26 27 28

29 30 31

MAY 2022

Page 2

SCHEDULE C

Other Tangible Personalty Not Listed Elsewhere

Description

Taxpayer’s For Ofﬁcial

Value Use Only

Materials and Supplies

Research Libraries

Other Tangible Property

Aircraft for Hire

Documented Watercraft (commercial purposes)

Precious Metals

Gold

Platinum

Silver

Other

Total (enter this ﬁgure on Line Item 60) ......................................................................................

Comments

Additional comments and/or information regarding alternative values may be provided by classiﬁcation below:

Classiﬁcation Type Comments/Information

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that

all my taxable property has been listed.

Signature of Taxpayer Date Name of Preparer Other Than Taxpayer Date

Telephone Number Email Address of Taxpayer Telephone Number Email Address of Preparer Other Than Taxpayer

Number Value Per Ounce

of Ounces December 31



SCHEDULE A

2022 Tangible Personal Property Subject to Full State and Local Rates

Original Reported Original Reported Original Reported

Cost Value Cost Value Cost Value

Factor

Factor Factor

CLASS I CLASS II CLASS III

Under 5 Year Economic Life 6-8 Year Economic Life 9-11 Year Economic Life

Original Reported Original Reported Original Reported

Cost Value Cost Value Cost Value

Factor

Factor Factor

CLASS IV CLASS V CLASS VI

12–14 Year Economic Life 15–18 Year Economic Life Over 18 Year Economic Life

1 .856 1 .936 1 .973

2 .659 2 .824 2 .898

3 .442 3 .691 3 .804

4 .232 4 .580 4 .738

5 .100 5 .446 5 .649

6 .100 6 .300 6 .545

7 .100 7 .149 7 .432

8 .100 8 .100 8 .330

9 .100 9 .100 9 .222

10 .100 10 .100 10 .112

11 .100 11 .100 11 .100

12 .100 12 .100 12 .100

13 .100 13 .100 13 .100

13+ .100 13+ .100 13+ .100

Total

1 .923 1 .981 1 .999

2 .710 2 .976 2 .987

3 .572 3 .922 3 .983

4 .480 4 .901 4 .976

5 .443 5 .859 5 .969

6 .402 6 .800 6 .933

7 .359 7 .726 7 .880

8 .329 8 .673 8 .852

9 .299 9 .611 9 .815

10 .272 10 .549 10 .778

11 .254 11 .500 11 .761

12 .234 12 .437 12 .729

13 .205 13 .354 13 .662

14 .100 14 .302 14 .653

15 .100 15 .234 15 .623

16 .100 16 .165 16 .607

17 .100 17 .100 17 .577

18 .100 18 .100 18 .558

19 .100 19 .100 19 .505

20 .100 20 .100 20 .449

21 .100 21 .100 21 .385

22 .100 22 .100 22 .327

23 .100 23 .100 23 .265

24 .100 24 .100 24 .199

25 .100 25 .100 25 .135

26 .100 26 .100 26 .100

27 .100 27 .100 27 .100

27+ .100 27+ .100 27+ .100

Total

AgeAge

Page 3

Age Age

Factors change every year. Please use correct year factors.

Page 4

2022 Tangible Personal Property Subject to State Rate

SCHEDULE B (Manufacturing Assets & Qualifying Pollution Control)

Factors change every year. Please use correct year factors.

Original Reported Original Reported Original Reported

Cost Value Cost Value Cost Value

Factor

Factor Factor

CLASS I CLASS II CLASS III

Under 5 Year Economic Life 6-8 Year Economic Life 9-11 Year Economic Life

Original Reported Original Reported Original Reported

Cost Value Cost Value Cost Value

Factor

Factor Factor

CLASS IV CLASS V CLASS VI

12–14 Year Economic Life 15–18 Year Economic Life Over 18 Year Economic Life

1 .856 1 .936 1 .973

2 .659 2 .824 2 .898

3 .442 3 .691 3 .804

4 .232 4 .580 4 .738

5 .100 5 .446 5 .649

6 .100 6 .300 6 .545

7 .100 7 .149 7 .432

8 .100 8 .100 8 .330

9 .100 9 .100 9 .222

10 .100 10 .100 10 .112

11 .100 11 .100 11 .100

12 .100 12 .100 12 .100

13 .100 13 .100 13 .100

13+ .100 13+ .100 13+ .100

Total

1 .923 1 .981 1 .999

2 .710 2 .976 2 .987

3 .572 3 .922 3 .983

4 .480 4 .901 4 .976

5 .443 5 .859 5 .969

6 .402 6 .800 6 .933

7 .359 7 .726 7 .880

8 .329 8 .673 8 .852

9 .299 9 .611 9 .815

10 .272 10 .549 10 .778

11 .254 11 .500 11 .761

12 .234 12 .437 12 .729

13 .205 13 .354 13 .662

14 .100 14 .302 14 .653

15 .100 15 .234 15 .623

16 .100 16 .165 16 .607

17 .100 17 .100 17 .577

18 .100 18 .100 18 .558

19 .100 19 .100 19 .505

20 .100 20 .100 20 .449

21 .100 21 .100 21 .385

22 .100 22 .100 22 .327

23 .100 23 .100 23 .265

24 .100 24 .100 24 .199

25 .100 25 .100 25 .135

26 .100 26 .100 26 .100

27 .100 27 .100 27 .100

27+ .100 27+ .100 27+ .100

Total

AgeAge

Age Age

Page 5

2022 MISCELLANEOUS WORKSHEET

Please check the appropriate box:

[ ] Industial Revenue Bond (IRB) [ ] Recycling Machinery & Equipment [ ] Livestock & Farm Machinery (from Line 50)

Factors change every year. Please use correct year factors.

Original Reported Original Reported Original Reported

Cost Value Cost Value Cost Value

Factor

Factor Factor

CLASS I CLASS II CLASS III

Under 5 Year Economic Life 6-8 Year Economic Life 9-11 Year Economic Life

Original Reported Original Reported Original Reported

Cost Value Cost Value Cost Value

Factor

Factor Factor

CLASS IV CLASS V CLASS VI

12–14 Year Economic Life 15–18 Year Economic Life Over 18 Year Economic Life

1 .856 1 .936 1 .973

2 .659 2 .824 2 .898

3 .442 3 .691 3 .804

4 .232 4 .580 4 .738

5 .100 5 .446 5 .649

6 .100 6 .300 6 .545

7 .100 7 .149 7 .432

8 .100 8 .100 8 .330

9 .100 9 .100 9 .222

10 .100 10 .100 10 .112

11 .100 11 .100 11 .100

12 .100 12 .100 12 .100

13 .100 13 .100 13 .100

13+ .100 13+ .100 13+ .100

Total

1 .923 1 .981 1 .999

2 .710 2 .976 2 .987

3 .572 3 .922 3 .983

4 .480 4 .901 4 .976

5 .443 5 .859 5 .969

6 .402 6 .800 6 .933

7 .359 7 .726 7 .880

8 .329 8 .673 8 .852

9 .299 9 .611 9 .815

10 .272 10 .549 10 .778

11 .254 11 .500 11 .761

12 .234 12 .437 12 .729

13 .205 13 .354 13 .662

14 .100 14 .302 14 .653

15 .100 15 .234 15 .623

16 .100 16 .165 16 .607

17 .100 17 .100 17 .577

18 .100 18 .100 18 .558

19 .100 19 .100 19 .505

20 .100 20 .100 20 .449

21 .100 21 .100 21 .385

22 .100 22 .100 22 .327

23 .100 23 .100 23 .265

24 .100 24 .100 24 .199

25 .100 25 .100 25 .135

26 .100 26 .100 26 .100

27 .100 27 .100 27 .100

27+ .100 27+ .100 27+ .100

Total

AgeAge

Age Age

62A500-A (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

2022

TANGIBLE PERSONAL

PROPERTY TAX RETURN

Property Assessed January 1, 2022

FOR OFFICIAL USE ONLY

T __ __ __ / __ __ __ __ __

Check applicable box and write in

Federal ID No. or

Social Security No.

2nd SSN if joint return

NAICS

CODE

Type of Business

Check if applicable Ye s

Tangible personal property

in other KY counties? 

Final Return?

Name of Business

Name of Taxpayer(s) Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Airport Name and Street Address)(Must List) REQUIRED

Property is Located in

County

For Ocial Use Only

District Code

Type Return

Organization

Type

 Individual 1

 Joint (Co-Owners) 2

 Partnership/LLP 3

 Domestic Corp./

LLC 4

 Foreign Corp./

LLC 5

 Fiduciary—Bank 6

 Fiduciary—Other 7

NOTE: List the serial number, federal registration number, make, model, size, power and value of all aircraft owned on January 1. Attach a

separate sheet if necessary. Do not list aircraft assessed as public service company property. Include additional information regarding avionic

equipment,condition,enginehoursandotherdocumentationthatmayinuencetheaircraftvalue.Allaircraftownerinformationsubmitted

on the return is to be listed as it appears on the Federal Aviation Administration registration. The completed return is to be submitted to the

propertyvaluationadministratorinthecountyoftaxablesitusortheOceofPropertyValuationonorbeforeMay16,2022,regardless

oftheowner'sresidency.Thereisnoextensionforthelingoftangiblepersonalpropertytaxreturns.DO NOT LIST AIRCRAFT FOR

HIRE ON THIS RETURN.

County Code Locator Number

(Aircraft Assessments Only)

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that

all my taxable property has been listed.

Line Description Taxpayer's Statement of For Ocial

No. (Year, Make, Model, Size, Power) Value General Condition Use Only

Federal

Registration Number

and Serial Number

Signature of Taxpayer Date Name of Preparer Other Than Taxpayer Date

Telephone Number Email Address of Taxpayer Telephone Number Email Address of Preparer Other Than Taxpayer



See pages 11 and 12 for a complete

list of mailing addresses.

Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

Return cannot be transmitted electronically

with income tax return.

Due Date:

Monday

May 16, 2022

S M T W T F S

1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 20 21

22 23 24 25 26 27 28

29 30 31

MAY 2022

62A500-W (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

2022

TANGIBLE PERSONAL

PROPERTY TAX RETURN

Property Assessed January 1, 2022

FOR OFFICIAL USE ONLY

T __ __ __ / __ __ __ __ __

Check applicable box and write in

Federal ID No. or

Social Security No.

2nd SSN if joint return

NAICS

CODE

Type of Business

Check if applicable. Ye s

Tangible personal property

in other KY counties? 

Final Return?

Name of Business

Name of Taxpayer(s) Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Marina Name and Street Address)(Must List) REQUIRED

Property is Located in

County

For Ocial Use Only

Organization Type

 Individual 1

 Joint (Co-Owners) 2

 Partnership/LLP 3

 Domestic Corp./

LLC 4

 Foreign Corp./

LLC 5

 Fiduciary—Bank 6

 Fiduciary—Other 7

County Code Locator Number

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that

all my taxable property has been listed.

(Documented Watercraft)

District Code

Type Return

NOTE: Owners of documented watercraft not used in the business of transporting people and/or property for compensation or hire based in

Kentucky on January 1 are to complete and submit this return on or before May 16, 2022, regardless of the owner's residency. File the return

withthepropertyvaluationadministratorinthecountyoftaxablesitusortheOceofPropertyValuation.Thereisnoextensionforthe

lingoftangiblepersonalpropertytaxreturns.Taxpayerswhohavepropertyinmorethanonelocationmustcompleteaseparateform

for each location. Documented watercraft used for hire or rented, should be reported on Schedule C or with the Public Service Section.

DO NOT LIST DOMESTIC COMMERCIAL WATERCRAFT ON THIS RETURN. If your boat has been sold, please forward a

copy of the bill of sale to the Oce of Property Valuation.

Line Taxpayer's Statement of For Ocial

No. Value General Condition Use Only

Coast Guard

Number

Vessel

Name

Description

(Year, Make, Model, Length,

Beam, Motor Horse Power)

See pages 11 and 12 for a complete

list of mailing addresses.

Signature of Taxpayer Date Name of Preparer Other Than Taxpayer Date

Telephone Number Email Address of Taxpayer Telephone Number Email Address of Preparer Other Than Taxpayer



Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

Return cannot be transmitted electronically

with income tax return.

Due Date:

Monday

May 16, 2022

S M T W T F S

1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 20 21

22 23 24 25 26 27 28

29 30 31

MAY 2022

62A500-L (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

LESSEE TANGIBLE PERSONAL

PROPERTY TAX RETURN

(For Informational Purposes Only)

Property Assessed January 1, 2022

Check applicable box and write in

Federal ID No. or

Social Security No.

2nd SSN if joint return

Property is located in

County

Name of Business

Name of Lessee Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED

Type of Equipment

Year Model

Selling Price New $ Annual Rent $

Date of Lease Length of Lease

Buy-out Price at the end of Lease $

Type of Equipment

Year Model

Selling Price New $ Annual Rent $

Date of Lease Length of Lease

Buy-out Price at the end of Lease $

Type of Equipment

Year Model

Selling Price New $ Annual Rent $

Date of Lease Length of Lease

Buy-out Price at the end of Lease $

Name

Mailing

Address

City, State

ZIP Code

For Ofﬁcial

Use Only

Name

Mailing

Address

City, State

ZIP Code

For Ofﬁcial

Use Only

Name

Mailing

Address

City, State

ZIP Code

For Ofﬁcial

Use Only

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that all property

not owned by me but in my possession has been listed.

Signature of Lessee Date Name of Preparer Other Than Lessee Date

Telephone Number Email Address of Lessee Telephone Number Email Address of Preparer Other Than Lessee

FOR OFFICIAL USE ONLY

T __ __ __ / __ __ __ __ __

County Code Locator Number

See pages 11 and 12 for a complete

list of mailing addresses.

Any person or business entity leasing tangible personal property from others on January 1 is required to ﬁle this return on or before May 16, 2022.

DO NOT complete this form if you have included the leased property on your Form 62A500. Attach additional schedules if necessary.

Note: Lessees who have property in more than one location must complete a separate form for each location.

Lessor Information Leased Equipment Information



Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

Due Date:

Monday

May 16, 2022

S M T W T F S

1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 20 21

22 23 24 25 26 27 28

29 30 31

MAY 2022

If, on January 1, you have in your possession any consigned inventory or other items not owned by you, and have not been reported on Form

62A500, complete this return. File this return on or before May 16, 2022. Attach additional schedules if necessary.

Note: Consignees who have property in more than one location must complete a separate form for each location.

62A500-C (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

CONSIGNEE TANGIBLE PERSONAL

PROPERTY TAX RETURN

(For Informational Purposes Only)

Property Assessed January 1, 2022

Check applicable box and write in below

Federal ID No. or

Social Security No.

2nd SSN if joint return

Property is located in

County

Name of Business

Name of Consignee Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that all property

not owned by me but in my possession has been listed.

Signature of Consignee Date Name of Preparer Other Than Consignee Date

Telephone Number Email Address of Consignee Telephone Number Email Address of Preparer Other Than Consignee

Consignor Information Consigned Inventory Information

Type Value

Merchants Inventory

Finished Goods

Raw Materials/Good in Process

Other

Merchants Inventory

Finished Goods

Raw Materials/Good in Process

Other

Name of

Consignor

Mailing

Address

City, State

ZIP Code

Name of

Consignor

Mailing

Address

City, State

ZIP Code

FOR OFFICIAL USE ONLY

T __ __ __ / __ __ __ __ __

County Code Locator Number



See pages 11 and 12 for a complete

list of mailing addresses.

Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

Due Date:

Monday

May 16, 2022

S M T W T F S

1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 20 21

22 23 24 25 26 27 28

29 30 31

MAY 2022

AUTOMOBILE DEALER'S INVENTORY LISTING FOR LINE 34

TANGIBLE PERSONAL PROPERTY TAX RETURN

Property Assessed January 1, 2022

Page No. ______

Year Make Model Vehicle Identiﬁcation Number

NADA Clean

Trade-in Value

License Plate Number

(If Applicable)

62A500-S1 (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

Check applicable box and write in below

Federal ID No. or

Social Security No.

2nd SSN if joint return

Property is located in

County

Name of Business

Name of Dealer Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED

Total From This Page 

Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

See pages 11 and 12 for a complete

list of mailing addresses.

BOAT DEALER'S USED INVENTORY LISTING FOR LINE 31

TANGIBLE PERSONAL PROPERTY TAX RETURN

Property Assessed January 1, 2022

Page No. ______

Year Make Model Hull Number NADA Trade-in Value

License Number

(If Applicable)

62A500-M1 (1-22)

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

Station 32

Check applicable box and write in below

Federal ID No. or

Social Security No.

2nd SSN if joint return

Property is located in

County

Name of Business

Name of Dealer Telephone Number

( )

Mailing Address

City or Town State ZIP Code

Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED

Total From This Page 

Used boats held for sale by a licensed boat dealer should be reported on Line 31 of the 62A500 and listed below.

Forms ﬁled on or before due date:

File the return with the PVA in the county of taxable situs.

See pages 11 and 12 for a complete

list of mailing addresses.