State Tax Laws > Property Taxes > Kentucky (Summary)

Tax Type: Current use

Description: For purposes of property taxation classification Kentucky statutes consider land used for the growing of timber as agricultural land. Kentucky law contains no specific provisions relating to the taxation of forests and open-space land. 

Law: Sec.132.010 KRS

Objective:

Forest Tax Program Requirements

Min/Max Acreage: 10 acres

Min. Stocking Growth: N/A

Forest Management Plan: N/A

Duration of Enrollment: N/A

Penalties for Use Change: Taxed at fair cash value

Program Administration

State: Revenue Cabinet sets state tax rate on real property.

County Tax Assessor and Commissioner: N/A

University: N/A

Landowner: N/A

For a more in depth discussion of Kentucky property taxes click here!