Personal Property

The Office of the Boone County PVA is responsible for assessing tangible personal property. All individuals and business entities who own or lease taxable tangible property located within Kentucky on January 1st must file a tangible property tax return known as KY Revenue Form 62A500 by May 15th of that year. (There are no extensions.)  You may find this and other Tangible Property Tax forms and their instructions in our Forms & Tools section. If you have any questions about the assessment of your tangible personal property, please be sure to see the Frequently Asked Questions area.

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 Department of Personal Property at 859-334-2199 or the Division of State Valuation at 502-564-2557.

Inventory Tax Credit

Boone County businesses will be eligible for a credit on their state income tax return, if they paid personal property taxes on any inventory (line items 31-36 on their personal property return) before Dec. 31, 2018.  To calculate your inventory tax credit and for a copy of Schedule INV please find more information at the KY Department of Revenue’s website,
If more information regarding the Inventory Tax Credit is needed please feel free to call the KY Department of Revenue’s Inventory Credit Hotline at (502) 564-1555.

Search Boone County Properties Find a Boone County property!

Basic Search


Get detailed information, including photos, with our...

Subscription Service

Learn what you need to know about property assessments.

Data last updated: 06/15/2024


Property is assessed per KRS 132.220 on January 1st of each year. The data listed on our website reflects the most current data available to the PVA office. If you believe any data provided is inaccurate, or if you have any comments about this site, we would like to hear from you.

While the Office of the Property Valuation Administrator has attempted to ensure that the data contained in this file is accurate and reflects the property’s characteristics, the PVA makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability, or suitability of this data. The PVA does not assume any liability associated with the use or misuse of this data.