General Information

The Pulaski County Map with Grid
Map of Pulaski County showing the map grid that defines map locations. Find the search area on the map and then the corresponding number for that grid position is the beginging number set for parcels in that area. 
Example: On grid location 75 all parcel numbers in that area will start with 075.

The Assessment Process
The purpose of a property tax is to fairly distribute the necessary tax burden among all property owners based upon the market value of their property. Properties are assessed so that some of the costs associated with providing services, such as public education, fire and police protection, roads and utilities, can be allocated to property owners in proportion to the market value of their individual properties.

The Appeals Process
Section 172 of the Constitution of Kentucky requires that all property be assessed for taxation at its fair market value. The assessment date is January 1 of each year.

Assessment Methods
Property in Kentucky is assessed at fair market value which is considered the estimated price the property would bring at a voluntary sale.

Intangible Property
NEW INFORMATION!

Motor Vehicle Tax
The centralized system for property tax assessments on motor vehicles is a program supported by the Automated Vehicle Information System (AVIS).

Real Property
All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or interest therein subject to assessment by the Property Valuation Administrator shall be assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet.

Tangible Property
Tangible personal property is physical property, usually movable, that has value and utility in and of itself (examples: trade tools, fixtures, office equipment, inventory).