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1. On or before March 1 of any year the owner or owners of land devoted exclusively to agricultural or horticultural use on which the
property valuation administrator (PVA) has placed a value in excess of the agricultural or horticultural value, may file application for
valuation at the agricultural or horticultural value. Application for such land located in Kenton County, Kentucky must be made on this
form and submitted to the Kenton County PVA Office. If applying for multiple properties, a separate application for each parcel must
2. Under KRS 132.010(9)(a)(b)(c), Agricultural Land means:
. 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 growing of tobacco and/or other crops including timber;
. Any tract of land, including all income-producing improvements, of at least five (5) contiguous acres in area commercially used for
. 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.
3. Under KRS 132.010(10), Horticultural Land means any tract of land, including all income-producing improvements, of at least five (5)
contiguous acres in area commercially used for the cultivation of a garden, orchard, or the raising of fruits or nuts, vegetables,
flowers, or ornamental plants.
4. Under KRS 132.010(11)(a)(b)(c)(d)(e)(f)(g), Agricultural or Horticultural Value means the use value of “agricultural or horticultural
land” based upon income-producing capability and comparable sales of farmland purchased for farm purposes where the price is
indicative of farm use value, excluding sales representing purchases for farm expansion, better accessibility, and other factors which
inflate the purchase price beyond farm use value, if any, considering the following factors as they affect a taxable unit:
Relative percentages of tillable land, pasture land, and woodland;
. Degree of productivity of the soil;
. Risk of flooding;
. Improvements to and on the land that relate to the production of income;
. Row crop capability including allotted crops other than tobacco;
. Accessibility to all-weather roads and markets; and
. Factors which affect the general agricultural or horticultural economy, such as: interest, price of farm products, cost of farm
materials and supplies, labor, or any economic factor which would affect net farm income.
5. Under KRS 132.010(12), Deferred Tax means the difference in the tax based on agricultural or horticultural value and the tax based
on fair cash value.
6. Under KRS 132.450(2)(b), land devoted to agricultural or horticultural use, where the owner or owners have petitioned for, and been
granted, a zoning classification other than for agricultural or horticultural purposes qualifies for the agricultural or horticultural
assessment until such time as the land changes from agricultural or horticultural use to the use granted by the zoning classification.
7. Under KRS 132.450(2)(c), when the use of a part of a tract of land which is assessed as agricultural or horticultural land is changed
either by conveyance or other action of the owner, the right of the remaining land to be retained in the agricultural or horticultural
assessment shall not be impaired provided it meets the minimum requirements, except the minimum ten (10) contiguous acre
requirement shall not be applicable if any portion of the agricultural or horticultural land has been required for a public purpose as
long as the remaining land continues to meet the other requirements of this section.
8. Under KRS 132.454, when land which is valued and taxed as agricultural or horticultural land under paragraph (c) of subsection (2)
of KRS 132.450 is converted to any other use after January 1 of the tax year, that portion of the land upon which the use is changed
shall be subject to tax for the succeeding tax year at its fair cash value. The owner of the property at the time the land use change
was initiated shall, within ninety (90) days, report the change to the PVA. The owner shall also provide the PVA information
concerning the most recent sale or lease of the property, copies of any appraisal or feasibility reports made, and any other information
useful in determining the fair cash value of the property.
9. Under KRS 132.450(2)(d), when in the opinion of the PVA any land has a value in excess of that for agricultural or horticultural use,
the PVA shall enter into the tax records the value of the property according to its fair cash value. When the PVA determines that the
land meets the requirements for valuation as agricultural or horticultural land, the valuation for tax purposes shall be its agricultural or
10. When an application for agricultural or horticultural value is denied, the PVA shall notify the property owner in the manner provided
under KRS 132.450(4).
11. The property owner may appeal such ruling to the Local Board of Assessment Appeals as provided under KRS 133.120.
12. This application shall be valid until the property is transferred or the land use is changed.
This application is hereby made for valuation and assessment of certain land, hereinafter more particularly described under the Farmland Assessment Act of 1970. The land covered by this application is actively devoted to agricultural or horticultural use. The applicant must be the owner of recorded property as of January 1 and application must be made no later than March 1 of the year for which application is made. The following declarations are herewith submitted in support of such application:
I, the undersigned, declare under the penalties provided by law, that this application and any supporting material have been examined by me and to the best of my knowledge and belief is true and correct.
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