Kentucky Assessor Office

Find Kentucky assessor, assessment, auditor's, and appraiser's offices, revenue commissions, GIS, and tax equalization departments. Assessors provide information on property and land tax assessment, property listings, values, valuations, property search, and records.


Assessor Offices by County

Adair County Allen County Anderson County Ballard County Barren County Bath County Bell County Boone County Bourbon County Boyd County Boyle County Bracken County Breathitt County Breckinridge County Bullitt County Butler County Caldwell County Calloway County Campbell County Carlisle County Carroll County Carter County Casey County Christian County Clark County Clay County Clinton County Crittenden County Cumberland County Daviess County Edmonson County Elliott County Estill County Fayette County Floyd County Franklin County Fulton County Gallatin County Garrard County Grant County Graves County Grayson County Green County Greenup County Hancock County Hardin County Harlan County Harrison County Hart County Henderson County Henry County Hickman County Hopkins County Jackson County Jefferson County Jessamine County Johnson County Kenton County Knott County Knox County Larue County Laurel County Lawrence County Lee County Leslie County Letcher County Lewis County Lincoln County Livingston County Logan County Lyon County Madison County Magoffin County Marion County Marshall County Martin County Mason County McCracken County McCreary County McLean County Meade County Menifee County Mercer County Metcalfe County Monroe County Montgomery County Morgan County Muhlenberg County Nelson County Nicholas County Ohio County Oldham County Owen County Owsley County Pendleton County Perry County Pike County Powell County Pulaski County Robertson County Rockcastle County Rowan County Russell County Scott County Shelby County Simpson County Spencer County Taylor County Todd County Trigg County Trimble County Union County Warren County Washington County Wayne County Webster County Whitley County Wolfe County Woodford County

About Assessor Offices

What is an Assessor?

The Assessor serves a county or local government by determining the value of all taxable property in the jurisdiction. Taxable property typically includes land and buildings, often referred to as real property, and the fixed assets owned by businesses, often referred to as personal property. In some states, motor vehicles may also be subject to property taxes. The property values determined by the Assessor are used to assess the property taxes owed by individual taxpayers. Accurate property value assessments help ensure fairness in the property tax system.

The Assessor maintains records on the physical characteristics for all the real property in a jurisdiction, including building size, land area, location, and building type. In order to make adjustments to property valuations, the Assessor tracks real estate market conditions and sales data. The Assessor also works closely with building and licensing officials to monitor changes to the property list because of new construction, building expansions, or demolitions. Depending on the state and locality, some real property is exempt from property taxes. Property owned by non-profit organizations, churches, or state agencies may be exempt, and the assessor must keep track of these properties as well.

At set intervals, assessors revalue all the real property in a jurisdiction. These revaluations may take place annually or less frequently depending on the rules for the particular jurisdiction. In addition to updating real property values based on changes in market conditions, the revaluation process helps to identify previously unrecorded additions or deletions to the property list, as well as abandoned properties.

Personal property owned by businesses is often self-reported on established forms or declarations used by the Assessor's Office. Assessors may also perform site inspections, review property transfer documents and bills of sale, or search public documents in order to identify taxable personal property.