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COMMONWEALTH OF KENTUCKY
DEPARTMENT OF REVENUE
OFFICE OF PROPERTY VALUATION
DIVISION OF STATE VALUATION
FOURTH FLOOR, STATION 32
501 HIGH STREET
FRANKFORT, KENTUCKY 40601-2103

62A500 (P) (2-17)

2017

PERSONAL PROPERTY TAX FORMS

AND

INSTRUCTIONS

* * * * * * * * * * * * * * *

This packet contains forms and instructions for filing your 2017 tangible personal property tax return. MAY 2017
Please: S M T W T F S
1 2 3 4 5 6
7 8 9 10 11 12 13
• File with the Property Valuation Administrator of the county of taxable situs (see pages 11 and 12) or 14 15 16 17 18 19 20 15
21 22 23 24 25 26 27
Department of Revenue by May 15, 2017. All returns postmarked after May 15, 2017, will be assessed 28 29 30 31
for the tax plus applicable penalties and interest by the Department of Revenue.

• THERE IS NO FILING EXTENSION PROVISION FOR TANGIBLE PERSONAL PROPERTY TAX RETURNS.

• Tangible personal property tax returns filed after May 15, 2017, will not be allowed a discount.

• Enter your Federal Employer Identification Number or Social Security on all returns, schedules, attachments and
correspondence. It is recommended to use Federal Employer Identification Number (FEIN) if business has FEIN.

• Staple all pages of each return together.

• Sign all returns and list appropriate telephone numbers and an email address (if applicable).

• DO NOT FILE personal property tax returns with the income tax return.

• DO NOT SEND PAYMENT WITH THE RETURN. Timely filed tangible returns will be billed no earlier than September 15
and are payable to the county sheriff. Returns filed after the due date are billed by the Division of State Valuation.
Should you have any questions regarding the tangible personal property tax returns, please do not hesitate to contact the Division of
State Valuation at (502) 564-2557. Go to www.revenue.ky.gov to download forms.

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Kentucky Department of Revenue Mission Statement 
As part of the Finance and Administration Cabinet, the mission of the 
Kentucky Department of Revenue is to administer tax laws, collect 
revenue, and provide services in a fair, courteous, and efficient manner 
for the benefit of the Commonwealth and its citizens. 
* * * * * * * * * * * * *
The Kentucky Department of Revenue does not discriminate on the 
basis of race, color, national origin, sex, age, religion, disability, sexual 
orientation, gender identity, veteran status, genetic information or 
ancestry in employment or the provision of services.

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                                                     INSTRUCTIONS 
                                          TANGIBLE PROPERTY TAX RETURNS 
       (REVENUE FORMS 62A500, 62A500-A, 62A500-C, 62A500-L , 62A500-S1, 62A500-W and 62A500–MI)

            Definitions and General Instructions                        Filing Requirements—To properly report, note the following:
The tangible personal property tax return includes instructions to      • Kentucky does not allow consolidated and joint returns.
assist taxpayers in preparing Revenue Forms 62A500, 62A500-A,           • File a tangible property tax return for each property location 
62A500-C, 62A500-L, 62A500-S1, 62A500-W and 62A500-MI.                     within Kentucky.
These instructions do not supersede the Kentucky Constitution or        •  The return must include the property location by street address and 
applicable Kentucky Revised Statutes.                                      county. A post office box is not acceptable as the property address.
                                                                        • File the return between January 1 and May 15. If May 15 falls 
Taxpayer—All individuals and business entities who own, lease or           on a weekend, the return is due the first business day following 
have a beneficial interest in taxable tangible property located within     May 15. Use the appropriate year form for the assessment date.
Kentucky on January 1 must file a tangible property tax return. All     •  Do not enclose the tangible return with the income tax 
tangible property is taxable, except the following:                        return.
                                                                        • File the return with the Property Valuation Administrator 
•  personal household goods used in the home;                              (PVA) in the county of taxable situs or with the Division of 
•  crops grown in the year which the assessment is made and in             State Valuation. See pages 11 and 12 for a complete listing of 
  the hands of the producer;                                               mailing addresses.
•  tangible personal property owned by institutions exempted under      •  THERE IS NO FILING EXTENSION FOR THIS RETURN.
  Section 170 of the Kentucky Constitution.
                                                                        Payment of Taxes  — Do Not Send Payments With Your Return. 
The tangible return and instructions do not apply to real property,     The sheriff in each county mails the tax bills no earlier than 
registered motor vehicles, apportioned vehicles or the following        September 15. Returns filed after the due date are billed by the  
classes of property which should be reported to the Public Service      Division of State Valuation.
Branch:
       Commercial aircraft.                                             Classification of Property—Real property includes all lands 
                                                                        within this state and improvements thereon. Tangible personal 
       Commercial watercraft.
                                                                        property is every physical item subject to ownership, except real 
       Distilled spirits held in bonded warehouses.                     and intangible property. 
       Public Service Companies taxed under the provisions of 
       KRS 136.120.                                                     Lessors and Lessees of Tangible Personal Property—Leased 
       Communications Service Providers.                                property must be listed by the owner on Revenue Form 62A500, 
                                                                        regardless of the lease agreement’s terms regarding tax liability. 
       Multi-Channel Video Programming Service Providers.
                                                                        Classify leased assets based upon their economic life. Leases which 
Report Commercial Aircraft on Form 61A206.                              transfer all of the benefits and risks inherent in the ownership 
                                                                        of the property such as a capital lease should be reported by the 
Report Commercial Watercraft on Form 61A207.                            lessee. A rental agreement which may be for any term and may be 
                                                                        cancelable or non-cancelable for a fixed period of time and there 
Report Distilled Spirits in bonded warehouses on the Annual 
                                                                        is no transfer of ownership such as an operating lease should be 
Report of Distilled Spirits in Bonded Warehouses, Form 61A508.
                                                                        reported by the lessor. The tax return must contain the name of the 
Report Public Service Companies on the Public Service Tax Return,       lessee and location of the property.  A separate return is required 
Form 61A200.                                                            for each property location within Kentucky. The lessee must file 
                                                                        Revenue Form 62A500-L.
Report Communications Service Providers and Multi-Channel 
Video Programming Service Providers on Form 61A500.                     Property leased to Communications Service Providers and Multi-
                                                                        Channel Video Programming Service Providers under an operating 
Communications Service Providers and Multi-Channel Video                lease must be reported on Form 62A500 by the lessor.
Programming Service Providers are required to report property 
taxed under KRS 132 on Form 61A500. This includes:                      Tangible property leased to local governmental jurisdictions is 
                                                                        exempt from state and local tax under the Governmental Leasing 
• All telephone companies (including paging services)                   Act. Tangible property leased to any other tax–exempt entity must 
• All cable television companies                                        be reported by the lessor. Tangible property leased from tax–exempt 
•  All Direct Broadcast Satellite (DBS) companies                       entities by nonexempt lessees must be reported by the lessee. 
•  Wireless cable Direct Broadcast Companies
                                                                        Depreciable Assets —List assets on the appropriate schedule(s) at 
•  Voice Over Internet Protocol (VOIP)                                  original cost. Apply appropriate factor(s) to obtain reported value. 
•  Internet Protocol Television Service  (IPTV)                         Do not use book depreciation for computing the fair cash value of 
Assessment Date—The assessment date for all tangible personal           depreciable assets. For tangible property tax purposes, assets are 
property is January 1.                                                  never fully depreciated and must be reported. Noncommercial 
                                                                        aircraft and federally documented watercraft (boats) should be 
Situs of Tangible Property—The taxable situs of tangible personal       categorized and listed on the appropriate forms. Assets expensed 
property in Kentucky is in the county where the property is             with a useful life of greater than a year should also be reported 
physically located on January 1.                                        on 62A500.
                                                                       1

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Manufacturing Machinery—List machinery actually engaged in age 1 of the appropriate class for the expected life of that rebuild.
the manufacturing process, whether owned or leased, on Revenue The first rebuild is then deleted from the original cost column and
Form 62A500, Schedule B. Manufacturing begins at the point the dropped from the valuation process.
raw material enters a process and is acted upon to change its size,
shape or composition and ends when the product is in saleable Exceptions to the Fair Cash Value Computation
condition. All activities preceding the introduction of the raw
material into the manufacturing process and following the point Taxable property inoperable and held for disposal as of the
at which the finished product is packaged or ready for sale are assessment date may be valued separately. List this property on
not manufacturing activities. Examples include engineering, Schedule C and include an affidavit explaining the circumstances
maintenance, inspection, and quality control conducted and the basis for valuation. Such property is valued as follows:
independent from the manufacturing process.
Inventories—List inventories at fair cash value using full absorption • if component parts have been removed and the remainder is
first-in-first-out (FIFO) costing. Such costs include freight, labor, useless to the business, report the actual scrap or salvage
taxes and duties. LIFO deductions are not allowable. See line 31 value; or
instructions for details. The owner of consigned manufacturing • if a visual inspection confirms that useful life has not ended,
or merchandising inventory must list the property. Kentucky the true value is the greater of its depreciated book value or the
merchants must list merchandise consigned by a nonresident on actual salvage value; or
the Consignee Tangible Personal Property Tax Return, Revenue
Form 62A500-C. For consignee reporting requirements, see the • property sold on or before the due date of the return through a
instructions for Revenue Form 62A500-C. proven arm’s length transaction, is reported at the selling price.

Automobile dealers must report all vehicles whether new, used, Temporary idleness is not sufficient cause for separate valuation.
dealer assigned, titled, untitled, registered, or unregistered held for This includes idleness attributed to seasonal operation or from
sale as motor vehicle inventory. All new vehicles are valued at the repair or overhaul of equipment. Idled equipment no longer actually
dealer’s cost and used vehicles are valued at the NADA clean trade- engaged in manufacturing is deemed to be Schedule A property
in value. Include a list of motor vehicles with the 62A500-S1 return. and subject to full local rates.
The list must include make, model, year, Kentucky license plate
number, if applicable, and vehicle identification number (VIN).
Listing and Valuing Tangible Personal Property
Farming Equipment and Livestock—Farm implements, farm
machinery and livestock owned by, or leased to, a person actually List depreciable property on Form 62A500, Schedule A or B, based
engaged in farming should be reported on Form 62A500. See line on its economic life. To assist taxpayers in determining proper
50 instructions for details. economic life classification a partial listing of North American
Industrial Classification System (NAICS) codes is included.
Foreign Trade Zones—Tangible property located within an Property descriptions frequently used in these specific industries
activated foreign trade zone, as designated under Title 19 U.S.C. Sec. are listed under each code. Most businesses have property falling
81, is subject to a state rate only. The business must file a tangible into more than one economic life classification.
return to claim Foreign Trade Zone status. Attach a copy of the
foreign trade zone activation certificate or letter. An asset listing of each item of property must be available to the
Department of Revenue upon request. The asset listing should
Pollution Control Facility—Tangible property of a qualifying include original cost, acquisition date, make, model, serial number
pollution control facility is subject to a state rate only. A taxpayer and/or other identification numbers.
must have an approved pollution control exemption certificate
issued by the Kentucky Department of Revenue, Division of Sales Fair Cash Value Computation
and Use Tax, using Form 51A149. This must be approved by the
January 1 stassessment date. List qualifying property on Form
The fair cash value computation begins with cost. Cost must include
62A500, Schedule B. inbound freight, mill-wrighting, overhead, investment tax credits,
assembly and installation labor, material and expenses, and sales
Industrial Revenue Bonds—Tangible personal property owned and use taxes. Premium pay and payroll taxes are included in labor
and financed by a tax-exempt governmental unit or tax-exempt costs. Costs are not reduced by trade-in allowances. Capitalize costs
statutory authority, as defined under KRS 103.200, is subject of major overhauls in the year in which they occur.
to a state rate only. This includes all privately owned leasehold
interests in industrial buildings owned and financed by a tax- Cost should be net of additions, disposals and transfers occurring
exempt governmental unit or tax-exempt statutory authority. Report during the year. Multiply aggregate cost by the applicable
personal property value on Form 62A500, line 39. See line-by-line conversion factor to determine reported value. The column totals
instructions for details. represent the total original cost and total reported value of each
class of property. Original cost totals must generally reconcile with
Rebuilds or Capitalized Repairs —Cost figures for rebuilt the book cost. NOTE: Property written off the records, but
equipment must be segregated according to “original” and “rebuild” still physically on hand, must be included in the computation.
costs and listed under two economic life classes on the tangible
personal property tax return. The original cost of all assets is
included in the year of acquisition in the appropriate class life. Any
rebuild(s) capitalized for book or tax purposes are to be entered
in the appropriate class life for the expected life of the rebuild. If
a second rebuild occurs, the second rebuild is again included in
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                                                GENERAL INFORMATION
                                                    Revenue Form 62A500

Alternative Reporting Requirement                                       • manufacturing machinery and computer equipment controlling 
                                                                           the machinery; and
Tangible property should be reported using the composite factors,       •  radio and television towers.
methods, and guidelines provided with Form 62A500.
If a taxpayer believes the composite factors in the return have         Schedules A and B list six economic life classes. Property is 
overvalued or undervalued the property, the taxpayer may petition       classified by the expected economic life, not the depreciable 
the Department of Revenue to accept an alternative reporting            life used for accelerated income tax purposes.
method. The taxpayer must file the return and affidavit of alternative 
valuation with theDivision ofState  Valuation, not the local PVA,       The age of property, whether purchased new or used, is determined 
and check the alternative method valuation check box on page 1 of       as follows: property purchased in the year prior to the assessment 
62A500.  The affidavit must include a proposed alternative valuation    date is age 1; purchases made 2 years prior are age 2; etc. Assets 
method, justification of the method chosen, detailed documentation,     listed into Classes I, II and III, whose ages exceed the maximum 
including, but not limited to: independent appraisals, actual           age for each class (13 years), should be aggregated on “Age 13+” 
production, and sales and usage reports, that support the proposed      of the original cost column. Assets listed into Classes IV and V 
method. Accepting the alternative valuation method as filed in          whose ages exceed the maximum age for each class (27 years) 
order to expedite the processing of the return, does not affect         should be aggregated on “Age 27+” of the original cost column. As 
the department’s right to eventually audit the return and the           long as an asset is in use, it is valued using the appropriate factor 
method used.                                                            as determined by its class and age. For Class VI assets whose age 
                                                                        is greater than 27 years contact the State Valuation Branch for the 
For valuation information or assistance in filing this return, contact  appropriate factor.
the PVA in your county (see the addresses and telephone numbers 
in these instructions) or the Division of State Valuation at (502)      Multiply the original cost by the conversion factor to arrive at the 
564-2557. Go to www.revenue.ky.gov to download forms.                   reported value. Add original costs for each class to determine the 
                                                                        total original cost by class. Add reported values for each class to 
General Information—The following information is required to            determine the total reported value by class. The column totals 
accurately process the return.                                          for original cost and reported value for each class of property are 
                                                                        listed in the space provided for Schedule A and B property on Form 
• Federal Employer Identification Number or Social Security Number;     62A500, page 1. The grand total of original cost and reported value 
  only use Social Security Number in absence of Federal Employer        for all classes of property are summarized on lines 17 and 27.
  Identification Number.
• NAICS code that most closely identifies your business activity;       All fully depreciated assets must continue to be reported, as long 
•  type of business activity;                                           as they are on hand, in the manner described above. 
•  tangible personal property listings in other Kentucky counties 
  (check appropriate box);
•  name and address of business;                                        Line-by-Line Instructions
•  property location (street address);
•  county where the property is physically located;                     The following describes the various property categories. Report 
• organization type (check appropriate box); and                        these values on Form 62A500, page 1.
•  taxpayer signature, email, and telephone number and the 
  preparer’s (other than taxpayer) name and contact information         31 Merchants Inventory—Merchants inventory represents goods 
  at the bottom of Form 62A500, Schedule C.                             held for sale or machinery and equipment that originated under 
                                                                        a floor plan financing agreement. It may include retail goods, 
Failure to properly complete the general information section            wholesale goods, consigned goods and goods held by a distributor.  
may result in omitted property notices, subject to penalties            Attach a separate schedule for machinery and equipment reported 
and interest.                                                           as inventory. 

Instructions for Lines 11–16 and 21–26                                  Used Boats Held for Sale by a Licensed Boat Dealer—(A separate 
 (Depreciable Assets)                                                   schedule, Form 62A500-MI, is included with this instruction 
                                                                        package.)
Schedule A property includes, but is not limited to:
                                                                        32 Manufacturers Finished Goods—Manufacturers finished goods 
•  business furniture and fixtures;                                     represent products that have been manufactured and are ready for 
•  professional trade tools and equipment;                              sale or shipment.
•  signs and billboards;
•  drilling, mining and construction equipment;                         33 Manufacturers Raw Materials—This group includes 
•  computers and related pheripheral equipment; and                     raw materials actually on hand at the plant for the purpose of 
•  telephone, cable and cellular towers.                                introduction to the manufacturing process. It does not include 
                                                                        unmanufactured agricultural products. List raw materials not on 
Schedule B property includes:                                           hand at the plant on line 35.
 
• qualifying commercial radio and television equipment;                 Manufacturers Goods in Process—Manufacturers goods in process 
• qualified pollution control facilities; and                           include inventory that has been acted upon in some manner, but 
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has not completed the manufacturing process.                              products still on hand as of January 1 of the following year would 
                                                                          be taxable. This property is subject to a state property tax rate and 
34 Motor Vehicles Held for Sale (Dealers Only)   —Motor vehicles          a county/city tax rate.
held for sale shall be subject to property tax as goods held for sale 
in the regular course of business and are subject to a state rate only,   38 Other Unmanufactured Agricultural Products not at 
valued at dealer’s cost, if new and NADA clean trade-in value, if         Manufacturers Plant nor in the Hands of the Grower or His 
used. (A separate schedule, Form 62A500-S1,  is included with             Agent—Any unmanufactured agricultural products, other than 
this instruction package.)                                                tobacco not in the hands of the manufacturer, grower or the grower’s 
                                                                          agent, are subject to a state tax rate and a county/city tax rate.
Rental Vehicles of a Motor Vehicle Dealer are not considered as 
Inventory—These motor vehicles should be registered with the              39 Unmanufactured Agricultural Products at Manufacturers Plant 
county clerk and property tax paid at that time.                          or in the Hands of the Grower or His Agent—Any unmanufactured 
                                                                          agricultural products actually in the hands of the manufacturer, 
Service department motor vehicles of a motor vehicle dealer along         grower or the grower’s agent are subject to a state tax rate only. 
with personal use vehicles are not considered as Inventory—These          Industrial Revenue Bond Property—Tangible personal property 
motor vehicles should be registered with the county clerk and             purchased with an industrial revenue bond (IRB) is subject to 
property tax paid at that time.                                           taxation at a state rate only. This rate shall not apply to the portion 
                                                                          of value of the leasehold interest created through any private 
Salvage Titled Vehicles (Insurance Companies Only)      —Salvage          financing. Upon expiration of the bond, property is fully reportable 
titled motor vehicles held by an insurance company are subject to         on Schedules A and B at the appropriate age. The information 
tax as goods held for sale in the regular course of business and are      necessary for calculation of taxable value of IRB property includes 
reported on line 34.                                                      the following:
New Farm Machinery Held Under a Floor Plan              —New farm         •  the amount of the bond,
machinery and other equipment, determined to be farm implements,          •  the real property assessment,
tractors, farm machinery, utility and industrial equipment, and lawn      •  the personal property assessment,
and garden equipment held in the retailer’s inventory for sale under      •  the life of the bond, and
a floor plan financing arrangement by a retailer, are subject to a state  •  recipient of the property upon full amortization of the bond.
rate only. This does not include: “consumer products, construction        The valuation of industrial revenue bond personal property 
and excavating equipment,” or “superseded parts.”                         contemplates ownership upon full amortization of the bond 
                                                                          issue. If the property converts to the private entity upon full 
New Boats and Marine Inventory (Dealers Only)           —New boats        amortization, the property is assessed higher as the bond ages 
and new marine inventory held for retail sale under a floor plan          and as the private enterprise assumes a greater leasehold 
financing arrangement by a dealer registered under KRS 235.220            interest. 
are subject to a state rate only.
                                                                          The following example provides the basics of IRB property 
Nonferrous Metal located in a commodity warehouse and held on             valuation:  
warrant is subject to a state rate only.
                                                                             Total industrial revenue bond value  —  $11,000,000
Biotechnology Products held in a warehouse for distribution by the           Real property valuation                —  $1,000,000
manufacturer or affiliate are subject to a state rate only.                  Life of the bond issue                 —  20 Years
                                                                             The private entity receives the IRB property upon 
Recreational Vehicles, as defined by KRS 132.010, held for sale in 
                                                                             amortization of the issuance.
a retailer’s inventory are subject to a state rate only.
                                                                             Total industrial revenue bond          $11,000,000 
35 Goods Stored in Warehouse/Distribution Center—Report                      Less: Real property valuation          ( $ 1,000,000) 
personal property placed in a warehouse or distribution center for           Tangible personal property cost        $10,000,000 
shipment to a Kentucky destination or held longer than six months  
on line 35.                                                               All machinery purchased under the IRB must first be segregated 
                                                                          and calculated as described for lines 11–16 and 21–26.
36 Goods Stored in Warehouse/Distribution Center—in Transit—
Personal property placed in a warehouse or distribution center for           Step 1: $10,000,000 X Economic Life Factor =
purposes of further shipment to an out-of-state destination shall be                  Reported Value
reported on line 36. The owner of the property must demonstrate              Step 2:  Reported Value X Actual Property Age/20
that the personal property will be shipped out of state within the                    (e.g., life of the IRB)
next six months. Property shipped to in-state destinations or held           Step 3:  Carry Step 2 result to Form 62A500, line 39. 
longer than six months is reported on line 35. 
                                                                          Conversely, if the tax-exempt statutory authority ultimately 
This property classification is exempted from state, county, school       receives the property, the assessed valuation for taxation 
and city tax and may be subject to special district taxation.             purposes begins at 100 percent and is fully amortized over the 
                                                                          life of the bond. 
37 Unmanufactured Tobacco Products not at Manufacturers Plant 
nor in the Hands of the Grower or His Agent—Tobacco grown in              Contact the Division of State Valuation at (502) 564-2557 with 
the year of assessment is exempt from taxation in that year. Such         questions or for additional information and instruction. 
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Qualifying Voluntary Environmental Remediation Property                  81 Construction Work in Progress (Manufacturing Machinery)—
—Provided the property owner has corrected the effect of all             Machinery and equipment that eventually becomes part of the 
known releases of hazardous substances, pollutants, contaminants,        manufacturing process is classified as manufacturing machinery 
petroleum, or petroleum products located on the property                 during the construction period. Report such property at original 
consistent with a corrective action plan approved by the Energy          cost.
and Environment Cabinet pursuant to KRS 224.01-400, 224.01-
405, or 224.60-135, and provided the cleanup was not financed            82 Construction Work in Progress (Other Tangible Property)   —
through a public grant or the petroleum storage tank environmental       During the construction period, list all tangible property that does 
assurance fund, the property may be reported on Line 39. This rate       not become part of the manufacturing process on line 82. NOTE: 
shall apply for a period of three (3) years following the  Energy and    Tangible property includes contractor’s building components.
Environment Cabinet’s issuance of a No Further Action Letter or 
its equivalent, after which the regular tax rate shall apply.            90 Recycling Machinery and Equipment—List machinery or 
                                                                         equipment, not used in a manufacturing process, owned by a 
50 Livestock and Farm Equipment—List the fair cash value of all          business, industry or organization in order to collect, source 
owned or leased farm equipment and livestock. The Miscellaneous          separate, compress, bale, shred or otherwise handle waste materials 
Worksheet can be used for depreciation purposes.                         if the machinery or equipment is primarily used for recycling 
                                                                         purposes (KRS 132.200(15)). Examples: balers, briquetters, 
60 Other Tangible Personal Property—List the totals from                 compactors, containers, conveyors, conveyor systems, cranes 
Schedule C on Form 62A500, line 60.                                      with grapple hooks, crushers, densifyers, exhaust fans, fluffers, 
                                                                         granulators, lift-gates, magnetic separators, material recovery 
Schedule C property includes:                                            facility equipment, pallet jacks, perforators, pumps with oil, scales, 
                                                                         screeners, shears, shredders, two-wheel carts and vacuum systems. 
•  inventory held by service industries;                                 Use the trending factors in the Miscellaneous Worksheet to age 
•  aircraft for hire (not reported on Form 61A200);                      the equipment.
•  non-Kentucky registered watercraft (not reported on Form 
   61A207);                                                                            Revenue Form 62A500-A
•  U.S. Coast Guard documented watercraft used for commercial 
   purposes (not reported on Form 61A207);                               Noncommercial Aircraft — List the serial number, federal 
                                                                         registration number, make, year, model, size, power and value 
•  materials, supplies and spare parts;                                  of all aircraft owned on January 1. Attach a separate sheet if 
•  investment properties such as coin, stamp, art or other               necessary. Include additional information regarding avionics 
 collections;                                                            equipment, engine hours, condition and other documentation that 
•  research libraries; and                                               may influence the aircraft value in the space provided. Do not list 
•  precious metals.                                                      aircraft assessed as public service company property. List aircraft 
                                                                         used in the business of transporting persons or property for 
List aircraft for hire on the appropriate line on Schedule C at fair     compensation or hire and not assessed as a public utility on 
market value.                                                            Revenue Form 62A500, Schedule C. Taxation is based on the 
                                                                         situs of the aircraft, on January 1 stor the majority of the year, 
Materials, supplies and spare parts, normally expensed, must             regardless of the owner’s residency.
be segregated and valued separately. Any supplies included in 
inventory should be removed from the inventory value and reported                      Revenue Form 62A500-C
on Schedule C. In all cases, list such property at original cost.
                                                                         If on January 1 you have in your possession any consigned inventory 
Supply items are valued at original cost in the amount on hand at        that is held and not owned by you, you are required to complete 
year-end. Returnable containers, such as barrels, bottles, carboys,      this form and report the kind, nature, owner and value of all such 
coops, cylinders, drums, reels, etc., are valued separately at original  inventory. If you are assuming the responsibility for the property 
cost. In absence of year end totals, use the yearly expense accounts     taxes on the consigned inventory, you must report the value of such 
total divided by 12.                                                     inventory on the tangible personal property tax return appropriate 
                                                                         for your business activity. Consigned inventory must be valued 
List the fair market value of all coin collections, stamp collections,   using full absorption first-in-first-out (FIFO) costing. LIFO 
art works, other collectibles and research libraries. List the number    deductions are not allowable. A separate return is required for each 
of ounces of all gold, silver, platinum and other precious metals.       location at which consigned goods are located. File the return as 
If the market value of a precious metal is known, list the value per     an attachment to Revenue Form 62A500.
ounce as of the preceding December 31 in the Value Per Ounce 
column. Multiply the number of ounces by the value per ounce to                        Revenue Form 62A500-L 
determine the total fair market value.
                                                                         All persons and business entities who lease tangible personal 
70 Activated Foreign Trade Zone—Tangible personal property               property from others (e.g., lessees) are required to file the Lessee 
located within an activated foreign trade zone as designated under       Tangible Personal Property Tax Return, Revenue Form 62A500-L. 
Title 19 U.S.C. Section 81 is subject to taxation at a state rate only.  A separate return for each property location is required. File the 
Complete Form 62A500 using the composite conversion factors for          return as an attachment to Revenue Form 62A500. 
depreciable assets. Attach a copy of foreign trade zone activation 
certificate or letter.                                                   Provide all information requested. List the name and address of the 
                                                                         lessor and the related equipment information, including the type of 
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equipment, year of manufacture, model, selling price new, gross         Amended Return Requirement
annual rent, date of the lease, length of the lease and purchase price 
at the end of the lease. Attach a separate schedule if necessary.       Taxpayers who discover an error was made on their personal 
                                                                        property tax returns can file an amended return along with 
                  Revenue Form 62A500-W                                 explanation of why the return is being amended and documentation 
                                                                        to support the amended return. Form 62A500 needs to be completed 
Documented Watercraft — Boats registered with the United States         with “AMENDED” written at the top of the form.  
Coast Guard, sitused in Kentucky, are subject to personal property 
taxes. These must be listed on the Tangible Personal Property Tax       Amended returns resulting in a possible refund should be filed 
Return (Documented Watercraft), Revenue Form 62A500-W, and              within 2 years from the date of payment in accordance with KRS 
filed with the State Valuation Branch or PVA in the county where        134.590 and should be accompanied by a refund request and/or 
the boat is sitused. Taxation is based on the situs of the boat,        application.  
on January 1 stor the majority of the year, regardless of the 
owner’s residency.                                                      Refund requests should be accompanied by clear and concise 
                                                                        documentation to support any changes from the original return filed. 
Do not list any commercial watercraft on this return.                   Documentation can include but not limited to fixed asset listings/
Commercial watercraft includes federally documented                     depreciation schedules and/or inventory records. 
watercraft used in transporting people and/or property for 
compensation or hire. The documented watercraft classification          KRS 134.590 (2) No state government agency shall authorize a 
does not include short-term leases or rentals of recreational           refund unless each taxpayer individually applies for a refund within 
watercraft. Documented watercraft used for hire or rented               two (2) years from the date the taxpayer paid the tax. Each claim 
should be reported on Schedule C or with the Public Service             or application for a refund shall be in writing and state the specific 
Section.                                                                grounds upon which it is based.

                                                                       6

- 9 -

       Property Classification Guidelines                                    NAICS Business
                                                                             Code Description Class
Property is classified by the expected economic life, not the depreciable 
life used for accelerated income tax purposes. To assist taxpayers in        234100 Highway, street, bridge and tunnel construction
determining proper economic life classification, a partial listing of the    235110 Plumbing, heating and air-conditioning contractors
                                                                             235210 Painting and wall covering contractors
North American Industry Classification System (NAICS) codes follows.         235310 Electric contractors
Property descriptions frequently used in these specific industries are       235400 Masonry, drywall, insulation and tile contractors
listed under each code. Most businesses have property falling into more      235500 Carpentry and floor contractors
than one economic life classification.                                       235610 Roofing, siding and sheet metal contractors
                                                                             235710 Concrete contractors
GENERAL BUSINESS ACTIVITIES                                           CLASS  235810 Water well drilling contractors
General business purpose integrated computer systems and related
peripheral equipment, such as computers, micro-processors,                                       MANUFACTURING
terminals, servers, printers, data entry equipment and                        •  Special tools (including jigs, molds, die cavities)          I
pre-written software.                                                     I   •  Laser cutters                                                II
                                                                              •  Production Fork lifts                                        III
General administrative activities involving data handling equipment                 •  Small drill presses and small hydraulic presses        III
such as typewriters, calculators, adding and accounting machines,             •  Heavy equipment (presses, casting machines)                  VI
copiers and duplicating equipment, and fax machines.                     II         • Above-ground tanks < = 30,000 gallons                   VI
                                                                                                 Food Manufacturing
General administrative activities involving the use of desks, file            •  Juice extractors, peelers and corers, cutters                III
cabinets,  communications equipment, security systems, and other              •  Potato chip fryers, slicers and related equipment            III 
office furniture, fixtures and equipment.  III                                •  Palletizer, carts, flaking trays                             V
                                                                              •  Dryer, steel bins, extruder, centrifuge MDL, blender         V
Only dozers, tractors, off-road trucks and loaders used in mining and               • Cranes                                                  V
construction.                                           IV                   311110 Animal food manufacturing
                                                                             311200 Grain and oilseed milling
NOTE: There is no single class for computers and related hardware used to    311300 Sugar and confectionery product mfg.
control manufacturing processes.                                             311400 Fruit and vegetable preserving and specialty food 
                                                                             311500 Dairy product mfg.
                                                                             311610 Animal slaughtering and processing
                                                                             311710 Seafood product preparation and packaging
NAICS Business                                                               311800 Bakeries and tortilla mfg.
Code Description Class                                                       311900 Other food mfg. (including coffee, tea, flavoring and
                                                                              seasonings)
AGRICULTURE, FORESTRY FISHING AND HUNTING                                             Beverage and Tobacco Manufacturing
       •  Logging equipment                                           III     •  Casing, control and measuring instruments                    III 
 •  Office furniture and equipment, fork lifts                        III     • Brewing, blend and dispersion equipment                       III
 •  Harvesting equipment                                              III     • Drying and flavor machines                                    V
 •  Grain bins                                                        III     • Fermentation, sterilization equipment and system              VI
111000 Crop production (including greenhouse and floriculture)               312100 Beverages (including breweries, wineries and distilleries)
112900 Animal production (including breeding of cats and dogs)               312200 Tobacco mfg.
113000 Forestry and logging (including forest nurseries and
       timber tracts)                                                                Apparel, Textile Mills and Textile Product Mills
114110 Fishing                                                                •  Cleaning and micro dust extracting machines                  III
114210 Hunting and trapping                                                   •  Laser cutter, microprocessor control equipment               III
                         MINING                                               •  Boarding, dryers, knitting machines                          III
 •  Belting, continuous miner and roof driller                        I       •  Textile mill equipment, except knitwear                      V
       •  Batteries, rockdusters, scoops and shuttle cars             I       •  Carding, combing and roving machinery                        V
       •  Below ground belt structure                                 I       •  Sewing machine, cutter,  spreader, tacker                    V 
       •  Office furniture and equipment, fork lifts                  III    313000 Textile mills
       • Supply cars, underground locomotives, mine fans              III    314000 Textile product mills
       • Electrical substations, personnel carriers                   III    315100 Apparel knitting mills
       •  Dozers, tractors, loaders, dump trucks, and highwall               315210 Cut and sew apparel contractors
         miners used in the mining business                           IV     315990 Apparel accessories and other apparel mfg.
       •  Above ground belt structure                                 V  
       •  Coal/mineral processing equipment (used to wash,                            Leather and Allied Product Manufacturing
         size and crush)                                              VI
       •  Above-ground locomotives                                    VI      •  Storage racks and maintenance equipment                      V
211110 Oil and gas extraction                                                 •  Sewing machine, cutter, spreader, tacker                     V 
212110 Coal mining                                                            •  Assets used in tanning and currying                          V
212200 Metal ore mining                                                      316110 Leather and hide tanning and finishing
212300 Nonmetallic mineral mining and quarrying                              316210 Footwear mfg. (including leather, rubber and plastics)
                      CONSTRUCTION                                           316990 Other leather and allied product mfg.
 •  Office furniture and equipment, fork lifts                        III             Wood Products Manufacturing
 •  Barricades and warning signs                                      III     •  Saw-mill equipment                                           III
 •  Backhoe, unlicensed trailer and wagon                             III     •  Sanders, clamps and dust collectors                          III
       •  Trenchers, boring machines, ditch diggers                   III     •  Chippers, grinders and lathes                                V
 •  Dozers, tractors, off-road trucks and loaders                     IV      •  Cutting, drying and wood presses                             V
 •  Pulverizers and mixers                                            V
         Cranesandmobile                                              V      321110 Sawmills and wood preservation
233110 Land subdivision and land development                                 321210 Veneer, plywood and engineered wood product mfg. 
233200 Residential building construction                                     321900 Other wood product mfg.
233300 Nonresidential building construction
                                                                            7

- 10 -

NAICS Business                                                          NAICS Business
Code Description Class                                                  Code Description Class
        Paper, Printing and Related Support Activities                         Fabricated Metal Products Manufacturing 
 •  Bailer, shredder, selectronic imaging                          III   •  Welders and torches                                       III
 •  Collating, folding, labeling machines                          III   •  Storage racks and powder booths                           V
 •  Feeders, binders and trimmer                                   V     •  Holding furnace, wire baskets                             V 
 • Non-automated presses                                           V     •  Grinders, lathes, saws, shears and cutters                V
 • Presses and assets used in pulps mfg.                           VI    •  Bar feeders, bending and lapping machines                 V
322100 Pulp, paper and paperboard mills                                  •  Extruders and stamping machines                           VI
322200 Converted paper product mfg.                                      •  Presses, casting machines                                 VI
323100 Printing and related support activities
                                                                        332000 Fabricate metal product mfg.
        Petroleum and Coal Products Manufacturing                       332110 Forging and stamping
                                                                        332510 Hardware mfg.
 •  Fork lifts, scissor lifts and aerial lifts                     III  332700 Machine shops; screw, nut and bolt mfg.
 •  Trenchers, boring machines, ditch diggers                      III  332810 Coating, engraving, heat treating and allied activities
                                                                        332900 Other fabricated metal product mfg.
324110 Petroleum refineries (including integrated)
324120 Asphalt paving, roofing and saturated materials mfg.                    Machinery Manufacturing
324190 Other petroleum and coal products mfg.                            • Forklifts III
                                                                         • Storage racks and powder booths, conveyors                 V
                 Chemical Manufacturing                                  • Presses, casting machines                                  VI
                                                                        333000 Machinery mfg.
 •  Gas chromatograph, spectrometer, GLC, HPLC                     III  333100 Agriculture and construction machinery mfg.
 •  Injection and lost-core molding machine                        III  333200 Industrial machinery mfg.
 •  Dryer, belt, kiln, mills                                       V    333310 Commercial and service industry machinery
 •  Mixing and blending equipment                                  V    333410 Air-conditioning, refrigeration equipment mfg.
                                                                        333610 Engine, turbine and power transmission equipment
325100 Basic chemical mfg.                                              333900 Other general purpose machinery mfg.
325200 Resin, synthetic rubber and artificial and synthetic fibers             Computer and Electronic Product Manufacturing
325300 Pesticide, fertilizer and other agricultural chemical mfg.
325410 Pharmaceutical and medicine mfg.                                  • Forklifts                                                  III
325500 Paint coating and adhesive mfg.                                   •  Drilling, grinding and tapping machines                   V
325600 Soap, cleaning compound and toilet preparation mfg.               •  Storage racks and powder booths, conveyors                V
325900 Other chemical product mfg.                                      334110 Computer and peripheral equipment mfg.
                                                                        334200 Communications equipment mfg.
        Plastics and Rubber Products Manufacturing                      334310 Audio and video equipment mfg.
                                                                        334410 Semiconductor and other electronic component mfg.
                                                                        334500 Electromedical and control instruments mfg.
 •  Mandrels, lasts, pallets, patterns, rings and                       334610 Magnetic and optical media mfg.
        insert plates                                              I
 •  Injection molding machine                                      III         Electrical Equipment and Appliance Manufacturing
 •  Packers, sealers, labelers and label dispensers                III   •  Coil and material handling equipment                      III
 •  Storage racks and maintenance equipment                        V     •  Drilling, grinding and tapping machines                   V
 •  Extruders, kneaders, mixing mills, dryers                      V     •  Gear cutting, forming and finishing machines              V
 •  Baling presses and separators                                  V     •  Power presses, press brakes and shears                    V
                                                                        335000 Electrical equipment mfg.
326100 Plastics product mfg.                                            335200 Household appliance mfg.
326200 Rubber product mfg.                                              335900 Other electrical equipment and component mfg.
                                                                               Transportation Equipment Manufacturing
        Nonmetallic Mineral Product Manufacturing
                                                                         • Forklifts III
 • Fork lifts, scissor lifts and aerial lifts                      III   • Paint booths, conveyors                                    V
        Stone grinders and polishers                               V     • Presses, over-head crane                                   VI
 • 
 • Gang saws, block cutter and diamond wire machines               V    336100 Motor vehicle mfg.
 •  Production of flat, blown, or pressed products                 VI   336210 Motor vehicle body and trailer mfg.
 •  All other equipment used in glass and lime mfg.                VI   336300 Motor vehicle parts mfg.
                                                                        336410 Aerospace product and parts mfg.
327100 Clay product and refractory mfg.                                 336510 Railroad rolling stock mfg.
327210 Glass and glass product mfg.                                     336610 Ship and boat building
                                                                        336990 Other transportation equipment mfg.
327300 Cement and concrete product mfg. 
327400 Lime and gypsum product mfg.                                            Furniture and Related Product Manufacturing
327900 Other nonmetallic mineral product mfg.                            • Saw-mill equipment                                         III
                                                                         • Sanders, clamps and dust collectors                        III
        Primary Metal Manufacturing                                      • Chippers and grinders, lathes                              V
                                                                         • Cutting and wood presses                                   V
 • Assets used in the smelting and refining                        VI   337000 Furniture and related product mfg.
 • Rolls, mandrels, refractories                                   VI          Miscellaneous Manufacturing
 • Strand-slab caster, mill, temper rolling                        VI
                                                                         • Laser cutters                                              II
331110 Iron and steel mills and ferroalloy mfg.                          • Office furniture and equipment, fork lifts                 III
331310 Alumna and aluminum production and processing                     • Welders and torches                                        III
331500 Foundries                                                         • Storage racks and maintenance equipment                    V
                                                                         • Heavy equipment                                            VI
                                                                         • Presses and casting machines                               VI
                                                                        339110 Medical equipment and supplies mfg.

                                                                       8

- 11 -

 NAICS Business                                                          NAICS Business
 Code Description Class                                                  Code Description Class

         WHOLESALE AND RETAIL TRADE                                               PROFESSIONAL, SCIENTIFIC
 • Cash registers, fork lifts                                       III           AND TECHNICAL SERVICES
 • Photography and developing equipment                             III
       •  Retail shelving                                           III   •  Chromatographs and spectrometers                             III
       •  Small freezers                                            III   •  Packed columns and capillary columns                         III
 •       Office furniture and equipment III                                        Film processor, enlarger, print washer, film dryer     III
       • Racks and maintenance equipment                            V     •
       •  Walk in coolers                                           V    541100 Legal services
       • Above ground tanks < = 30,000 gallons                      VI   541211 Office of certified public accountant
                                                                         541310 Architectural and engineering services
421000 Durable Goods                                                     541380 Testing laboratories
422000 Non-durable Goods                                                 541400 Specialized design services
441000 Motor vehicle and parts dealer                                    541510 Computer systems design services
442000 Furniture and home furnishing stores                              541800 Advertising and related services
443000 Electronic and appliance stores                                   541920 Photographic services
444200 Building material and other supplies                              541940 Veterinary services
445000 Food and beverage stores
446000 Health and personal care stores
447100 Gasoline stations                                                          ADMIN AND SUPPORT AND
448000 Clothing and accessories stores                                            WASTE MANAGEMENT SERVICES
451000 Sporting goods, hobby, book and music stores
454000 General merchandise stores                                         •  Waste and trash containers                                   III
                                                                          •  Compactors and recycling equipment                           V
       TRANSPORTATION AND WAREHOUSING
                                                                         561300 Employment services
 • Fork lifts, packaging equipment                                  III  561430 Business service centers (includes copy shops)
       •  Drum lifts, pallet turners, steel shelving,                    561440 Collection agencies
         shrink wrap, conveyors                                     V    561500 Travel arrangement and reservation services
                                                                         561710 Exterminating and pest control services
481000 Air transportation                                                562000 Waste management and remediation services
484200 Specialized freight trucking
493100 Warehouse and storage                                                    HEALTH CARE AND SOCIAL SERVICES
         INFORMATION SERVICES                                             •  Magnetic Resonance Imaging (MRI)                             I
                                                                          •  Other high technology medical equipment                      II
       •  Modulator, mutiplexer, oscilliscope                       II    •  Electro-cardiograph, X-ray and fluoroscope, dental units  III
 •  Studio camera, VTR, earth satellite                             III   •  Dental lathes, trimmers and instruments                      III
       •  Audio mixer, analyzer, decoder, teleprompter              III   •  Sterilizers and X-ray developers                             III
 •  Transmitter, antenna                                            III  621100 Office of physicians
 • Tower                                                            VI   621210 Office of dentists
 •  Fiber optic and coaxial cable                                   VI   621300 Offices of other health care practitioners
                                                                         621400 Outpatient care centers
511000 Publishing industries                                             621510 Medical and diagnostic laboratories
512100 Motion picture and video industries                               622000 Hospitals
512200 Sound recording industries                                        624000 Social assistance services
513000 Broadcasting and telecommunications
514100 Information services
514210 Data processing services                                           ART, ENTERTAINMENT AND RECREATION

         FINANCE AND INSURANCE                                            •  Billiard table, automatic pinsetters, time recorder
                                                                                  and scorekeeper                                         III
 •  Office furniture and equipment                                  III   •       Amusements, rides, booths and other attraction equipment V
522000 Credit intermediation and related activities                      711100 Performing arts companies
524000 Insurance agents, brokers and related activities                  711510 Independent artists, writers and performers
                                                                         712100 Museums, historical sites and similar institutions 
         RENTAL AND LEASING                                              713100 Amusement parks and arcades

       • Electronics, video tapes, DVDs and formal wear             I     ACCOMMODATION AND FOOD SERVICES
 • Consigned display fixtures                                       II
 • Household appliances on lease                                    II    •  Glassware, silverware and slicer                             III
 • Coin operated machines                                           II    •  Laundry washer and dryers                                    III
       •  Other leased assets (see page 1)                                •  Beverage dispensers and coffee makers                        III
532210 Electronics and appliance rental                                   •  Small freezers, fryers, grills and microwaves                III
532220 Formal wear and costume rental                                     •  Beds and linens                                              III
532230 Video tape and Disc rental                                               •  Small freezers                                         III
532310 General rental centers                                                   • Ovens                                                   V
532400 Equipment rental and leasing (use appropriate classification             • Safes                                                   V
       from applicable industries)                                              •  Walk in coolers                                        V
                                                                         721110 Travel accommodation
                                                                         721210 RV parks and recreational camps
                                                                         721310 Rooming and boarding houses
                                                                         722110 Full-service restaurants
                                                                         722300 Special food services (contractors and caterers)
                                                                         722410 Drinking places (alcoholic beverages)

                                                                        9

- 12 -

NAICS Business
Code Description Class

                    OTHER SERVICES
 •  Dry cleaning machine, laundry machine, presser               III
 •  Film processor, enlarger, print washer, film dryer           III
 •     Body lifter, refrigerator, mausoleum lift, embalming table III
 •  Steel chair, dryer, hand tool set                            III
 •  Tanning beds and booths                                      III
 •  Automotive, diagnostic and machining equipment               III
 •  Hoists, disk lathes                                          V
                    Repair and Maintenance
811110 Automotive mechanical and electrical repair
811120 Automotive body, paint and glass repair
811310 Commercial and industrial equipment repair
811410 Appliance repair and maintenance
811420 Reupholstery and furniture repair
811430 Footwear and leather goods repair
       Personal and Laundry Services
812111 Barber shops
812112 Beauty salons
812113 Nail salons
812210 Funeral homes and funeral services
812220 Cemeteries and crematories
812310 Coin-operated laundries and dry-cleaners
812320 Dry-cleaning and laundry services
812330 Linen and uniform supply
812910 Pet care (except veterinary) services
812920 Photo-finishing
812930 Parking lots and garages

                                                                     10

- 13 -

                   COUNTY PVA PHONE NUMBERS AND ADDRESSES

County
Code  County       Phone Number  Address                                            City           ZIP Code 
  001 Adair        (270) 384-3673 424 Public Square, Suite 2                        Columbia       42728
  002 Allen        (270) 237-3711 P.O. Box 397                                      Scottsville    42164
  003 Anderson     (502) 839-4061 101 Ollie Bowen Court                             Lawrenceburg   40342
  004 Ballard      (270) 335-3400 P.O. Box 267                                      Wickliffe      42087
  005 Barren       (270) 651-2026 P.O. Box 1836                                     Glasgow        42142
  006 Bath         (606) 674-6382 P.O. Box 688                                      Owingsville    40360
  007 Bell         (606) 337-2720 P.O. Box 255                                      Pineville      40977
  008 Boone        (859) 334-2181 P.O. Box 388                                      Burlington     41005
  009 Bourbon      (859) 987-2152 Courthouse, Room 15, 301 Main Street              Paris          40361
  010 Boyd         (606) 739-5173 P.O. Box 434                                      Catlettsburg   41129
  011 Boyle        (859) 238-1104 321 West Main Street                              Danville       40422
  012 Bracken      (606) 735-2228 P.O. Box 310                                      Brooksville    41004
  013 Breathitt    (606) 666-7973 1137 Main Street, Courthouse, Suite 302           Jackson        41339
  014 Breckinridge (270) 756-5154 P.O. Box 516                                      Hardinsburg    40143
  015 Bullitt      (502) 543-7480 P.O. Box 681                                      Shepherdsville 40165
  016 Butler       (270) 526-3455 P.O. Box 538                                      Morgantown     42261
  017 Caldwell     (270) 365-7227 100 East Market Street, Courthouse, Room 28       Princeton      42445
  018 Calloway     (270) 753-3482 101 South Fifth Street                            Murray         42071
  019 Campbell     (859) 292-3871 1098 Monmouth Street, Room 329                    Newport        41071
  020 Carlisle     (270) 628-5498 P.O. Box 206                                      Bardwell       42023
  021 Carroll      (502) 732-5448 Courthouse, 440 Main Street                       Carrollton     41008
  022 Carter       (606) 474-5663 Courthouse, Room 214, 300 W. Main St.             Grayson        41143
  023 Casey        (606) 787-7621 P.O. Box 38                                       Liberty        42539
  024 Christian    (270) 887-4115 P.O. Box 96                                       Hopkinsville   42241
  025 Clark        (859) 745-0250 34 South Main Street                              Winchester     40391
  026 Clay         (606) 598-3832 102 Richmond Road, Suite 200                      Manchester     40962
  027 Clinton      (606) 387-5938 100 Cross St., Courthouse, Room 217               Albany         42602
  028 Crittenden   (270) 965-4598 107 South Main Street, Suite 108                  Marion         42064
  029 Cumberland   (270) 864-5161 P.O. Box 431                                      Burkesville    42717
  030 Daviess      (270) 685-8474 Courthouse, Room 102, 212 St. Ann Street          Owensboro      42303
  031 Edmonson     (270) 597-2381 P.O. Box 37                                       Brownsville    42210-0037
  032 Elliott      (606) 738-5090 P.O. Box 690                                      Sandy Hook     41171
  033 Estill       (606) 723-4569 Courthouse, 130 Main Street                       Irvine         40336
  034 Fayette      (859) 246-2722 101 E. Vine Street, Suite 600, Phoenix Bldg.      Lexington      40507
  035 Fleming      (606) 845-1401 100 Court Square, Room B110                       Flemingsburg   41041
  036 Floyd        (606) 886-9622 149 South Central Avenue, Room 5                  Prestonsburg   41653
  037 Franklin     (502) 875-8780 313 West Main Street, Courthouse Annex, Room 209  Frankfort      40601
  038 Fulton       (270) 236-2548 2216 Myron Cory Drive, Suite 2                    Hickman        42050
  039 Gallatin     (859) 567-5621 P.O. Box 470                                      Warsaw         41095
  040 Garrard      (859) 792-3291 7 Public Square, Suite 2                          Lancaster      40444
  041 Grant        (859) 824-6511 Courthouse, 101 North Main Street, Room 2         Williamstown   41097
  042 Graves       (270) 247-3301 101 East South Street, Courthouse Annex, Suite 5  Mayfield       42066
  043 Grayson      (270) 259-4838 10 Public Square                                  Leitchfield    42754
  044 Green        (270) 932-7518 103 South First Street                            Greensburg     42743
  045 Greenup      (606) 473-9984 Courthouse, Room 209                              Greenup        41144
  046 Hancock      (270) 927-6846 P.O. Box 523                                      Hawesville     42348
  047 Hardin       (270) 765-2129 P.O. Box 70                                       Elizabethtown  42702
  048 Harlan       (606) 573-1990 P.O. Box 209                                      Harlan         40831
  049 Harrison     (859) 234-7133 111 South Main Street, Suite 101                  Cynthiana      41031
  050 Hart         (270) 524-2321 P.O. Box 566                                      Munfordville   42765
  051 Henderson    (270) 827-6024 P.O. Box 2003                                     Henderson      42419-2003
  052 Henry        (502) 845-5740 P.O. Box 11                                       New Castle     40050
  053 Hickman      (270) 653-5521 110 East Clay, Suite F                            Clinton        42031
  054 Hopkins      (270) 821-3092 25 East Center Street                             Madisonville   42431
  055 Jackson      (606) 287-7634 P.O. Box 249                                      McKee          40447
  056 Jefferson    (502) 574-6380 Glassworks Building, 815 W. Market St., Suite 400 Louisville     40202-2654
  057 Jessamine    (859) 885-4931 P.O. Box 530                                      Nicholasville  40340
  058 Johnson      (606) 789-2564 2300 Court Street, Courthouse,  Suite 229         Paintsville    41240
  059 Kenton       (859) 392-1750 303 Court Street, Room 210                        Covington      41011
  060 Knott        (606) 785-5569 P.O. Box 1021                                     Hindman        41822
  061 Knox         (606) 546-4113 P.O. Box 1509                                     Barbourville   40906
  062 Larue        (270) 358-4202 209 West High St., Courthouse                     Hodgenville    42748
  063 Laurel       (606) 864-2889 Courthouse, Room 127, 101 South Main Street       London         40741
                                                   11

- 14 -

                 COUNTY PVA PHONE NUMBERS AND ADDRESSES
                                            Continued
County
Code  County     Phone Number  Address                                      City           ZIP Code 
  064 Lawrence   (606) 638-4743 Courthouse,  122 South Main Cross Street    Louisa         41230
  065 Lee        (606) 464-4105 P.O. Box 1008                               Beattyville    41311
  066 Leslie     (606) 672-2456 P.O. Box 1891                               Hyden          41749
  067 Letcher    (606) 633-2182 156 Main Street, Suite 105                  Whitesburg     41858
  068 Lewis      (606) 796-2622 112 Second Street, Suite 101                Vanceburg      41179
  069 Lincoln    (606) 365-4550 201 East Main Street, Suite 2               Stanford       40484
  070 Livingston (270) 928-2524 P.O. Box 77                                 Smithland      42081
  071 Logan      (270) 726-8334 P.O. Box 307                                Russellville   42276
  072 Lyon       (270) 388-7271 P.O. Box 148                                Eddyville      42038
  073 McCracken  (270) 444-4712 621 Washington Street                       Paducah        42003
  074 McCreary   (606) 376-2514 P.O. Box 609                                Whitley City   42653
  075 McLean     (270) 273-3291 P.O. Box 246                                Calhoun        42327
  076 Madison    (859) 623-5410 135 W. Irvine Street, Suite 103             Richmond       40475-1436
  077 Magoffin   (606) 349-6198 P.O. Box 107                                Salyersville   41465
  078 Marion     (270) 692-3401 223 N. Spalding Avenue, Suite 202           Lebanon        40033
  079 Marshall   (270) 527-4728 1101 Main Street                            Benton         42025
  080 Martin     (606) 298-2807 P.O. Box 341                                Inez           41224
  081 Mason      (606) 564-3700 220 1/2 Sutton Street                       Maysville      41056
  082 Meade      (270) 422-2178 516 Hillcrest Drive, Suite 3                Brandenburg    40108
  083 Menifee    (606) 768-3514 P.O. Box 36                                 Frenchburg     40322
  084 Mercer     (859) 734-6330 P.O. Box 244                                Harrodsburg    40330
  085 Metcalfe   (270) 432-3162 P.O. Box 939                                Edmonton       42129
  086 Monroe     (270) 487-6401 200 North Main Street, Suite A              Tompkinsville  42167-1548
  087 Montgomery (859) 498-8710 44 W. Main Street,  Courthouse Annex        Mt. Sterling   40353 
  088 Morgan     (606) 743-3349 P.O. Box 57                                 West Liberty   41472
  089 Muhlenberg (270) 338-4664 P.O. Box 546                                Greenville     42345
  090 Nelson     (502) 348-1810 113 East Stephen Foster Avenue              Bardstown      40004
  091 Nicholas   (859) 289-3735 P.O. Box 2                                  Carlisle       40311
  092 Ohio       (270) 298-4433 P.O. Box 187                                Hartford       42347
  093 Oldham     (502) 222-9320 110 West Jefferson Street                   LaGrange       40031
  094 Owen       (502) 484-5172 100 North Thomas Street, Room 6             Owenton        40359
  095 Owsley     (606) 593-6265 P.O. Box 337                                Booneville     41314
  096 Pendleton  (859) 654-6055 233 Main Street, Courthouse Room  2         Falmouth       41040
  097 Perry      (606) 436-4914 481 Main Street, Ste. 210                   Hazard         41701
  098 Pike       (606) 432-6201 146 Main Street, Suite 303                  Pikeville      41501
  099 Powell     (606) 663-4184 P.O. Box 277                                Stanton        40380
  100 Pulaski    (606) 679-1812 P.O. Box 110                                Somerset       42502
  101 Robertson  (606) 724-5213 P.O. Box 216                                Mt. Olivet     41064
  102 Rockcastle (606) 256-4194 P.O. Box 977                                Mt. Vernon     40456
  103 Rowan      (606) 784-5512 Courthouse, 600 W. Main Street              Morehead       40351
  104 Russell    (270) 343-4395 410 Monument Square, Suite 106              Jamestown      42629
  105 Scott      (502) 863-7885 101 East Main Street, Courthouse, Suite 206 Georgetown     40324
  106 Shelby     (502) 633-4403 501 Washington Street                       Shelbyville    40065
  107 Simpson    (270) 586-4261 P.O. Box 424                                Franklin       42135
  108 Spencer    (502) 477-3207 P.O. Box 425                                Taylorsville   40071
  109 Taylor     (270) 465-5811 Courthouse, 203 North Court Street          Campbellsville 42718
  110 Todd       (270) 265-9966 P.O. Box 593                                Elkton         42220
  111 Trigg      (270) 522-3271 P.O. Box 1776                               Cadiz          42211
  112 Trimble    (502) 255-3592 P.O. Box 131                                Bedford        40006
  113 Union      (270) 389-1933 P.O. Box 177                                Morganfield    42437
  114 Warren     (270) 843-3268 P.O. Box 1269                               Bowling Green  42102-1269
  115 Washington (859) 336-5420 120 East Main Street                        Springfield    40069
  116 Wayne      (606) 348-6621 55 North Main Street, Suite 107             Monticello     42633
  117 Webster    (270) 639-7016 P.O. Box 88                                 Dixon          42409
  118 Whitley    (606) 549-6008 P.O. Box 462                                Williamsburg   40769
  119 Wolfe      (606) 668-6923 P.O. Box 155                                Campton        41301
  120 Woodford   (859) 873-4101 Courthouse, Room 108                        Versailles     40383

                 KENTUCKY DEPARTMENT OF REVENUE
                                OFFICE OF PROPERTY VALUATION
                                501 High Street, Station 32
                                Frankfort, KY 40601-2103
                                        (502) 564-2557
                                              12

- 15 -

62A500 (2-17)                                               2017                                                       FOR OFFICIAL USE ONLY 
Commonwealth of Kentucky              TANGIBLE PERSONAL                                                                County Code    Locator Number
DEPARTMENT OF REVENUE 
Office of Property Valuation                                                                                        T __ __ __ / __ __ __ __ __
                                      PROPERTY TAX RETURN
Division of State Valuation, ST 32
                                                                                                                     Due Date:
                                      Property Assessed January 1, 2017                                                                  MAY 2017
                                                                                                                     Monday           S M T W T F S
                                                                                                                                      
                                      Recommended for forms filed on or before due date to:                          May 15, 2017        1  2  3   4  5  6 
                                      File the return with the PVA in the county of taxable situs.
                                                                                                                                      7  8  9  10 11 12 13 
See pages 11 and 12 for a complete    Returns filed after due datewith the Office of Property Valuation.                             14  15 16 17 18 19 20 15
list of mailing addresses.                                                                                          15               21  22 23 24 25 26 27 
                                                     There is no filing extension for this return.                                   28  29 30 31
                                      
 Check applicable box and write in   Name of Business
    Federal ID No. or                                                                                                               Organization Type 
    Social Security No.              Name of Taxpayer(s)                                                           Telephone Number  Individual         1 
                                                                                                            (  )                     Joint (Co-Owners)  2 
    2nd SSN if joint return          Mailing Address 
                                                                                                                                     Partnership/LLP    3 

 NAICS                               City or Town                                    State                             ZIP Code      Domestic Corp./
 CODE                                                                                                                                LLC                 4
       Type of Business              Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED
                                                                                                                                     Foreign Corp./
                                                                                                                                     LLC                 5 
 Check if applicable             Yes Property is Located in                          For Official Use Only
  Tangible in other KY counties?                             County                                                                 Fiduciary—Bank     6
  Alternative valuation?                                                         District Code               
                                                                                                                                     Fiduciary—Other  7
  Final Return?                                                                  Type Return 
                NOTE: Taxpayers who have property in more than one location must complete a separate form for each location.
                             FROM SCHEDULE A                                                                       FROM SCHEDULE B
    Class                Original Reported For Official                              Class                  Original Reported             For Official
                             Cost Value Use Only                                                            Cost Value                           Use Only
 11 I                                                                      21 I                              
 12 II                                                                     22 II
 13 III                                                                    23 III
 14 IV                                                                     24 IV
 15 V                                                                      25 V
 16 VI                                                                     26 VI
 17 Total                                                                  27 Total
                             See pages 3 through 5 for instructions.                                        Taxpayer’s                For Official
                                                                                                            Valuation                 Use Only
 31    Merchants Inventory
 32    Manufacturers Finished Goods
 33    Manufacturers Raw Materials/Goods in Process
       Motor Vehicles Held for Sale (dealers only) 
       New Farm Machinery Held Under a Floor Plan
       New Boats and Marine Equipment Held Under a Floor Plan
       Salvage Titled Vehicles (insurance companies only)
       Recreational Vehicles Held in a Retailer’s Inventory
       Biotechnology Products Held in a Warehouse (manufacturers and affiliates only)
 34    Nonferrous Metal Located in a Commodity Warehouse and Held on Warrant
 35    Goods Stored in Warehouse/Distribution Center (see instructions) 
 36    Goods—In Transit (see instructions)
       Unmanufactured Tobacco Products not at Manufacturers Plant 
 37    or in Hands of Grower or His Agent 
       Other Unmanufactured Agricultural Products not at Manufacturers 
 38    Plant or in Hands of Grower or His Agent 
       Unmanufactured Agricultural Products at Manufacturers Plant 
       or in Hands of Grower or His Agent/Industrial Revenue Bond Property 
 39    Qualifying Voluntary Environmental Remediation Property
 50    Livestock and Farm Machinery/Fluidized Bed Energy Facilities
 60    Other Tangible Property (from Schedule C) (page 2)
 70    Activated Foreign Trade Zone
 81    Construction Work in Progress (manufacturing machinery)
 82    Construction Work in Progress (other tangible property)
 90    Recycling Machinery and Equipment

- 16 -

Page 2
                                                                   SCHEDULE C

                                         Other Tangible Personalty Not Listed Elsewhere
                                                                                                                                  Taxpayer’s For Official 
                                                                   Description
                                                                                                                                  Value      Use Only
  Materials and Supplies 
  Coin Collections 
  Stamp Collections 
  Art Works 
  Other Collectibles 
  Research Libraries
  Other Tangible Property
  Aircraft for Hire
  Documented Watercraft (commercial purposes)

            Precious Metals                   Number                          Value Per Ounce
                                              of Ounces                       December 31
 Gold 
 Platinum 
 Silver 
 Other

 Total (enter this figure on Line Item 60) ......................................................................................

                                                                   Comments

 Additional comments and/or information regarding alternative values may be provided by classification below:

                   Classification Type                                        Comments/Information

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that 
all my taxable property has been listed. 

        Signature of Taxpayer                 Date                 Name of Preparer Other Than Taxpayer                                      Date 


            Telephone Number             Email Address of Taxpayer            Telephone Number                                   Email Address of Preparer Other Than Taxpayer

- 17 -

                                                               SCHEDULE A                                                 Page 3
                        2017 Tangible Personal Property Subject to Full State and Local Rates 
                                     Factors change every year. Please use correct year factors.
                        CLASS I                                                 CLASS II                CLASS III 
           Under 6.5 Year Economic Life                        6.5-8.9 Year Economic Life        9-10.9 Year Economic Life
           Original   Reported  Original   Reported  Original   Reported
    Age   Cost   Value  Factor                             Age Cost   ValueFactor            Age Cost   ValueFactor

     1                  .847                              1 .904                            1 .922 
    2                   .590                              2 .730                            2 .780 
     3                  .414                              3 .595                            3 .665
     4                  .295                              4 .491                            4 .574
       5                .207                              5 .401                            5 .491 
     6                  .200                              6 .335                            6 .428 
     7                  .200                              7 .282                            7 .377 
     8                  .200                              8 .229                            8 .320 
     9                  .200                              9 .200                            9 .278 
  10                    .200                              10 .200                           10 .244 
  11                    .200                              11 .200                           11 .220 
  12                    .200                              12 .200                           12 .200 
  13                    .200                              13 .200                           13 .200 
  13+ .200                                      13+ .200                                    13+ .200 
 
 Total

                       CLASS IV                                                 CLASS V                 CLASS VI 
           11–13.4 Year Economic Life                          13.5–17.4 Year Economic Life      Over 17.5 Year Economic Life
                        
    Age    Original   Reported FactorOriginal   Reported  Original  Age ReportedFactor       Age             Factor
          Cost   Value                                         Cost   Value                      Cost   Value

    1                   .860                              1 .960                            1 .960
     2                  .642                              2 .883                            2 .883 
     3                  .483                              3 .819                            3 .819 
     4                  .392                              4 .770                            4 .770 
         5              .355                              5 .716                            5 .716 
        6               .328                              6 .680                            6 .680 
     7                  .306                              7 .623                            7 .651 
        8               .275                              8 .551                            8 .602 
        9               .253                              9 .498                            9 .568 
  10                    .235                              10 .456                           10 .544 
  11                    .224                              11 .427                           11 .533 
  12                    .210                              12 .393                           12 .512 
  13                    .204                              13 .376                           13 .512 
  14                    .200                              14 .346                           14 .492 
  15                    .200                              15 .311                           15 .463 
  16                    .200                              16 .278                           16 .432 
  17                    .200                              17 .246                           17 .401 
  18                    .200                              18 .223                           18 .379 
  19                    .200                              19 .200                           19 .352 
  20                    .200                              20 .200                           20 .328 
  21                    .200                              21 .200                           21 .308
  22                    .200                              22 .200                           22 .290
  23                    .200                              23 .200                           23 .277 
  24                    .200                              24 .200                           24 .264 
  25                    .200                              25 .200                           25 .249 
  26                    .200                              26 .200                           26 .233 
  27                    .200                              27 .200                           27 .220 
  27+ .200                                      27+ .200                                    27+ .209
  
 Total

- 18 -

Page 4                                          SCHEDULE B (Manufacturing Assets)
                                     2017 Tangible Personal Property Subject to State Rate 
                                     Factors change every year. Please use correct year factors.
                        CLASS I                                                 CLASS II                CLASS III 
           Under 6.5 Year Economic Life                        6.5-8.9 Year Economic Life        9-10.9 Year Economic Life
           Original   Reported  Original   Reported  Original   Reported
    Age   Cost   Value  Factor                             Age Cost   ValueFactor            Age Cost   ValueFactor

     1                  .847                              1 .904                            1 .922 
    2                   .590                              2 .730                            2 .780 
     3                  .414                              3 .595                            3 .665
     4                  .295                              4 .491                            4 .574
       5                .207                              5 .401                            5 .491 
     6                  .200                              6 .335                            6 .428 
     7                  .200                              7 .282                            7 .377 
     8                  .200                              8 .229                            8 .320 
     9                  .200                              9 .200                            9 .278 
  10                    .200                              10 .200                           10 .244 
  11                    .200                              11 .200                           11 .220 
  12                    .200                              12 .200                           12 .200 
  13                    .200                              13 .200                           13 .200 
  13+ .200                                      13+ .200                                    13+ .200 
 
 Total

                       CLASS IV                                                 CLASS V                 CLASS VI 
           11–13.4 Year Economic Life                          13.5–17.4 Year Economic Life      Over 17.5 Year Economic Life
                        
    Age    Original   Reported FactorOriginal   Reported  Original  Age ReportedFactor       Age             Factor
          Cost   Value                                         Cost   Value                      Cost   Value

    1                   .860                              1 .960                            1 .960
     2                  .642                              2 .883                            2 .883
     3                  .483                              3 .819                            3 .819 
     4                  .392                              4 .770                            4 .770 
         5              .355                              5 .716                            5 .716 
        6               .328                              6 .680                            6 .680 
     7                  .306                              7 .623                            7 .651 
        8               .275                              8 .551                            8 .602 
        9               .253                              9 .498                            9 .568 
  10                    .235                              10 .456                           10 .544 
  11                    .224                              11 .427                           11 .533 
  12                    .210                              12 .393                           12 .512 
  13                    .204                              13 .376                           13 .512 
  14                    .200                              14 .346                           14 .492 
  15                    .200                              15 .311                           15 .463 
  16                    .200                              16 .278                           16 .432 
  17                    .200                              17 .246                           17 .401 
  18                    .200                              18 .223                           18 .379 
  19                    .200                              19 .200                           19 .352
  20                    .200                              20 .200                           20 .328 
  21                    .200                              21 .200                           21 .308
  22                    .200                              22 .200                           22 .290
  23                    .200                              23 .200                           23 .277 
  24                    .200                              24 .200                           24 .264 
  25                    .200                              25 .200                           25 .249 
  26                    .200                              26 .200                           26 .233 
  27                    .200                              27 .200                           27 .220 
  27+ .200                                      27+ .200                                    27+ .209
  
 Total

- 19 -

                                                2017 MISCELLANEOUS WORKSHEET
                                                                                                                          Page 5
                                                          Please check the appropriate box:
 [ ]  Industial Revenue Bond (IRB)      [ ]  Recycling Machinery & Equipment      [ ]  Livestock & Farm Machinery (from Line 50)
                                     Factors change every year. Please use correct year factors.
                        CLASS I                                                 CLASS II                CLASS III 
           Under 6.5 Year Economic Life                        6.5-8.9 Year Economic Life        9-10.9 Year Economic Life
           Original   Reported  Original   Reported  Original   Reported
    Age   Cost   Value  Factor                             Age Cost   ValueFactor            Age Cost   ValueFactor

     1                  .847                              1 .904                            1 .922 
    2                   .590                              2 .730                            2 .780 
     3                  .414                              3 .595                            3 .665
     4                  .295                              4 .491                            4 .574
       5                .207                              5 .401                            5 .491
     6                  .200                              6 .335                            6 .428 
     7                  .200                              7 .282                            7 .377 
     8                  .200                              8 .229                            8 .320 
     9                  .200                              9 .200                            9 .278 
  10                    .200                              10 .200                           10 .244 
  11                    .200                              11 .200                           11 .220 
  12                    .200                              12 .200                           12 .200 
  13                    .200                              13 .200                           13 .200 
  13+ .200                                      13+ .200                                    13+ .200 
 
 Total

                       CLASS IV                                                 CLASS V                 CLASS VI 
           11–13.4 Year Economic Life                          13.5–17.4 Year Economic Life      Over 17.5 Year Economic Life
                        
    Age    Original   Reported FactorOriginal   Reported  Original  Age ReportedFactor       Age             Factor
          Cost   Value                                         Cost   Value                      Cost   Value

    1                   .860                              1 .960                            1 .960
     2                  .642                              2 .883                            2 .883
     3                  .483                              3 .819                            3 .819
     4                  .392                              4 .770                            4 .770
         5              .355                              5 .716                            5 .716
        6               .328                              6 .680                            6 .680
     7                  .306                              7 .623                            7 .651
        8               .275                              8 .551                            8 .602
        9               .253                              9 .498                            9 .568
  10                    .235                              10 .456                           10 .544
  11                    .224                              11 .427                           11 .533
  12                    .210                              12 .393                           12 .512
  13                    .204                              13 .376                           13 .512
  14                    .200                              14 .346                           14 .492
  15                    .200                              15 .311                           15 .463
  16                    .200                              16 .278                           16 .432
  17                    .200                              17 .246                           17 .401
  18                    .200                              18 .223                           18 .379
  19                    .200                              19 .200                           19 .352
  20                    .200                              20 .200                           20 .328
  21                    .200                              21 .200                           21 .308
  22                    .200                              22 .200                           22 .290
  23                    .200                              23 .200                           23 .277
  24                    .200                              24 .200                           24 .264
  25                    .200                              25 .200                           25 .249
  26                    .200                              26 .200                           26 .233
  27                    .200                              27 .200                           27 .220
  27+ .200                                      27+ .200                                    27+ .209
  
 Total

- 20 -

No text to extract.

- 21 -

62A500-A (2-17)                                                                                                         FOR OFFICIAL USE ONLY 
                                                               2017
Commonwealth of Kentucky                                                                                              County Code        Locator Number
DEPARTMENT OF REVENUE                    TANGIBLE PERSONAL 
Office of Property Valuation                                                                                       T __ __ __ / __ __ __ __ __
Division of State Valuation, ST 32       PROPERTY TAX RETURN
                                                                                                                    Due Date:            MAY 2017
                                                Property Assessed January 1, 2017                                   Monday               S M T W T F S
                                                                                                                                         
                                                                                                                    May 15, 2017            1  2  3   4  5  6 
See pages 11 and 12 for a complete       Recommended for forms filed on or before due date to:                                           7  8  9  10 11 12 13 
list of mailing addresses.               File the return with the PVA in the county of taxable situs.                                   14  15 16 17 18 19 20 15
                                    Returns filed after due date with the Office of Property Valuation.            15                   21  22 23 24 25 26 27 
                                                                                                                                        28  29 30 31
                                                   (Aircraft Assessments Only)

 Check applicable box and write in Name of Business                                                                                Organization 
        Federal ID No. or
                                                                                                                                   Type 
        Social Security No.        Name of Taxpayer(s)                                                       Telephone Number       Individual         1 
                                                                                                        (  )
        2nd SSN if joint return    Mailing Address                                                                                  Joint (Co-Owners)  2 
                                                                                                                                    Partnership/LLP    3 
 NAICS                             City or Town                                                   State               ZIP Code  
 CODE                                                                                                                               Domestic Corp./
        Type of Business           Property Location (Airport Name and Street Address)(Must List) REQUIRED                          LLC                 4
                                                                                                                                    Foreign Corp./
                                   Property is Located in                                         For Official Use Only             LLC                 5 
 Check if applicable            Yes
                                                                   County
  Tangible personal property                                                   District Code                                        Fiduciary—Bank     6
  in other KY counties?           Return cannot be transmitted electronically 
  Final Return?                    with income tax return.                     Type Return                                          Fiduciary—Other  7
NOTE: List the serial number, federal registration number, make, model, size, power and value of all aircraft owned on January 1. Attach a 
separate sheet if necessary. Do not list aircraft assessed as public service company property. Include additional information regarding avionic 
equipment, condition, engine hours and other documentation that may influence the aircraft value. All aircraft owner information submitted 
on the return is to be listed as it appears on the Federal Aviation Administration registration. The completed return is to be submitted to the 
property valuation administrator in the county of taxable situs or the Office of Property Valuation on or before May 15, 2017, regardless 
of the owner's residency. There is no extension for the filing of tangible personal property tax returns. DO NOT LIST AIRCRAFT FOR 
HIRE ON THIS RETURN. 
                     Federal
  Line      Registration     Number                    Description                                Taxpayer's          Statement of              For Official
 No.        and Serial   Number          (Year, Make, Model, Size, Power)                         Value               General Condition         Use Only

 40

 40

 40

 40

 40

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that 
all my taxable property has been listed. 

            Signature of Taxpayer                         Date                 Name of Preparer Other Than Taxpayer                      Date 


        Telephone Number                 Email Address of Taxpayer                                Telephone Number      Email Address of Preparer Other Than Taxpayer

- 22 -

62A500-W (2-17)                                                2017                                                   FOR OFFICIAL USE ONLY 
Commonwealth of Kentucky                                                                                             County Code        Locator Number
DEPARTMENT OF REVENUE                    TANGIBLE PERSONAL 
Office of Property Valuation                                                                                      T __ __ __ / __ __ __ __ __
Division of State Valuation, ST 32       PROPERTY TAX RETURN
                                                                                                                   Due Date:            MAY 2017
                                                Property Assessed January 1, 2017                                  Monday               S M T W T F S
                                                                                                                                        
                                                                                                                   May 15, 2017
                                         Recommended for forms filed on or before due date to:                                             1  2  3   4  5  6 
                                                                                                                                        7  8  9  10 11 12 13 
See pages 11 and 12 for a complete       File the return with the PVA in the county of taxable situs.                                  14  15 16 17 18 19 20 15
list of mailing addresses.          Returns filed after due date with the Office of Property Valuation.           15                   21  22 23 24 25 26 27 
                                                                                                                                       28  29 30 31
                                                    (Documented Watercraft)
 Check applicable box and write in Name of Business                                                                                Organization Type
    Federal ID No. or                                                                                                               
    Social Security No.
                                   Name of Taxpayer(s)                                                      Telephone Number        Individual         1 
                                                                                                       (  )                         Joint (Co-Owners)  2 
    2nd SSN if joint return        Mailing Address 
                                                                                                                                    Partnership/LLP    3 
                                   City or Town                                                  State                ZIP Code  
 NAICS                                                                                                                              Domestic Corp./
 CODE                                                                                                                               LLC                 4
       Type of Business            Property Location (Marina Name and Street Address)(Must List) REQUIRED
                                                                                                                                    Foreign Corp./
                                                                                                                                    LLC                 5 
                                   Property is Located in                                        For Official Use Only
 Check if applicable.        Yes                                    County         District Code                                    Fiduciary—Bank     6
  Tangible personal property
                                   Return cannot be transmitted electronically 
  in other KY counties?           with income tax return.                         Type Return                                      Fiduciary—Other  7
 Final Return?
NOTE:   Owners of documented watercraft not used in the business of transporting people and/or property for compensation or hire based in 
 Kentucky on January 1 are to complete and submit this return on or before May 15, 2017, regardless of the owner's residency. File the return 
with the property valuation administrator in the county of taxable situs or the Office of Property Valuation. There is no extension for the 
filing of tangible personal property tax returns. Taxpayers who have property in more than one location must complete a separate form 
for each location. Documented watercraft used for hire or rented, should be reported on Schedule C or with the Public Service Section.
DO NOT LIST DOMESTIC COMMERCIAL WATERCRAFT ON THIS RETURN. If your boat has been sold, please forward a 
copy of the bill of sale to the Office of Property Valuation. 
                                                              Description
  Line        Coast Guard           Vessel             (Year, Make, Model, Length,               Taxpayer's           Statement of           For Official
 No.             Number             Name               Beam,  Motor Horse Power)                 Value               General Condition          Use Only

 41

 41

 41

 41

 41

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that 
all my taxable property has been listed. 

          Signature of Taxpayer                           Date                     Name of Preparer Other Than Taxpayer                 Date 


          Telephone Number               Email Address of Taxpayer                               Telephone Number       Email Address of Preparer Other Than Taxpayer

- 23 -

62A500-L (2-17)                                                                                                              FOR OFFICIAL USE ONLY 
                                      LESSEE TANGIBLE PERSONAL
Commonwealth of Kentucky                                                                                               County Code           Locator Number
DEPARTMENT OF REVENUE                          PROPERTY TAX RETURN
Office of Property Valuation                                                                                   T __ __ __ / __ __ __ __ __
Division of State Valuation, ST 32    (For Informational Purposes Only)
                                                                                                                       Due Date:             MAY 2017
                                               Property Assessed January 1, 2017                                       Monday        S M T W T F S
                                                                                                                                     
                                                                                                                       May 15, 2017     1  2  3   4  5  6 
                                               Recommended for forms filed on or before due date to:                                 7  8  9  10 11 12 13 
See pages 11 and 12 for a complete             File the return with the PVA in the county of taxable situs.                         14  15 16 17 18 19 20 15
list of mailing addresses.            Returns filed after due date with the Office of Property Valuation.      15                   21  22 23 24 25 26 27 
                                                                                                                                    28  29 30 31
             Check applicable box and write in      Name of Business
             Federal ID No. or
             Social Security No.                 Name of Lessee                                                              Telephone Number
                                                                                                                             (   )
              2nd SSN if joint return            Mailing Address

                                                 City or Town                                                   State                          ZIP Code
              Property is located in
                                                 Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED
      County

Any person or business entity leasing tangible personal property from others on January 1 is required to file this return on or before May 15, 2017. 
DO NOT complete this form if you have included the leased property on your Form 62A500. Attach additional schedules if necessary. 
Note: Lessees who have property in more than one location must complete a separate form for each location.
                                   Lessor Information                                                       Leased Equipment Information

 Name                                                                               Type of Equipment
 
 Mailing                                                                            Year                               Model
 Address
                                                                                     Selling Price New $                       Annual Rent $
  City, State
  ZIP Code                                                                           Date of Lease                           Length of Lease
 For Official                                                                        Buy-out Price at the end of Lease $
  Use Only

 Name                                                                                Type of Equipment
 
 Mailing                                                                            Year                               Model
 Address
                                                                                     Selling Price New $                       Annual Rent $
  City, State
  ZIP Code                                                                           Date of Lease                           Length of Lease
 
 For Official                                                                        Buy-out Price at the end of Lease $
  Use Only
 
 Name                                                                                Type of Equipment
 
 Mailing                                                                            Year                               Model
 Address
                                                                                     Selling Price New $                       Annual Rent $
  City, State
  ZIP Code                                                                           Date of Lease                           Length of Lease
 
 For Official                                                                        Buy-out Price at the end of Lease $
  Use Only
I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that all property 
not owned by me but in my possession has been listed.

             Signature of Lessee                        Date                              Name of Preparer Other Than Lessee                 Date 


          Telephone Number                     Email Address of Lessee                       Telephone Number                Email Address of Preparer Other Than Lessee

- 24 -

62A500-C (2-17)                                                                                                      FOR OFFICIAL USE ONLY 
                                   CONSIGNEE TANGIBLE PERSONAL
Commonwealth of Kentucky                                                                                             County Code     Locator Number
DEPARTMENT OF REVENUE                        PROPERTY TAX RETURN
Office of Property Valuation                                                                              T __ __ __ / __ __ __ __ __
Division of State Valuation, ST 32   (For Informational Purposes Only)
                                                                                                                     Due Date:       MAY 2017
                                             Property Assessed January 1, 2017                                       Monday        S M T W T F S
                                                                                                                                   
                                                                                                                     May 15, 2017     1  2  3   4  5  6 
                                     Recommended for forms filed on or before due date to:                                         7  8  9  10 11 12 13 
See pages 11 and 12 for a complete   File the return with the PVA in the county of taxable situs.                                 14  15 16 17 18 19 20 15
list of mailing addresses.           Returns filed after due date with the Office of Property Valuation.  15                      21  22 23 24 25 26 27 
                                                                                                                                  28  29 30 31

     Check applicable box and write in below  Name of Business
             Federal ID No.  or
             Social Security No.               Name of Consignee                                                     Telephone Number
                                                                                                                     (   )
             2nd SSN if joint return           Mailing Address

                                               City or Town                                                State                       ZIP Code
             Property is located in
                                               Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED
      County

If, on January 1, you have in your possession any consigned inventory or other items not owned by you, and have not been reported on Form 
62A500, complete this return. File this return on or before May 15, 2017. Attach additional schedules if necessary. 
Note: Consignees who have property in more than one location must complete a separate form for each location.

                                   Consignor Information                                                 Consigned Inventory Information

                                                                                    Type                                                 Value

 Name of                                                                             Merchants Inventory
 Consignor
 Mailing                                                                             Finished Goods
 Address
                                                                                           Raw Materials/Good in Process
  City, State
  ZIP Code                                                                          Other

  Name of                                                                            Merchants Inventory
 Consignor
 Mailing                                                                             Finished Goods
 Address
                                                                                           Raw Materials/Good in Process
  City, State
  ZIP Code                                                                          Other

I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that all property 
not owned by me but in my possession has been listed.

     Signature of Consignee                          Date                Name of Preparer Other Than Consignee                       Date


     Telephone Number                Email Address of Consignee                    Telephone Number                  Email Address of Preparer Other Than Consignee

- 25 -

62A500-S1 (2-17)                                                                                                                 Page No. ______
Commonwealth of Kentucky           AUTOMOBILE DEALER'S INVENTORY LISTING FOR LINE 34
DEPARTMENT OF REVENUE              TANGIBLE PERSONAL PROPERTY TAX RETURN
Office of Property Valuation
Division of State Valuation, ST 32            Property Assessed January 1, 2017
                                          Recommended for forms filed on or before due date to:
See pages 11 and 12 for a complete        File the return with the PVA in the county of taxable situs.
list of mailing addresses.              Returns filed after due date with the Office of Property Valuation.
Check applicable box and write in below  Name of Business
     Federal ID No. or
     Social Security No.                  Name of Dealer                                                         Telephone Number
                                                                                                                 (   )
     2nd SSN if joint return              Mailing Address

                                          City or Town                                                     State                   ZIP Code
     Property is located in
                                          Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED
 County

Year             Make                   Model          License Plate Number Vehicle Identification Number                        NADA Clean
                                                         (If Applicable)                                                         Trade-in Value

                                                                            Total From This Page                        ➤

- 26 -

62A500-M1 (2-17)                   BOAT DEALER'S USED INVENTORY LISTING FOR LINE 31                                              Page No. ______
Commonwealth of Kentucky
DEPARTMENT OF REVENUE              TANGIBLE PERSONAL PROPERTY TAX RETURN
Office of Property Valuation
Division of State Valuation, ST 32            Property Assessed January 1, 2017
                                          Recommended for forms filed on or before due date to:
See pages 11 and 12 for a complete        File the return with the PVA in the county of taxable situs.
list of mailing addresses.              Returns filed after due date with the Office of Property Valuation.
Check applicable box and write in below  Name of Business
      Federal ID No. or
      Social Security No.                Name of Dealer                                                         Telephone Number
                                                                                                                 (   )
       2nd SSN if joint return            Mailing Address

                                          City or Town                                                     State                   ZIP Code
       Property is located in
                                          Property Location (Number and Street or Rural Route, City)(Must List) REQUIRED
 County

Used boats held for sale by a licensed boat dealer should be reported on Line 31 of the 62A500 and listed below.
                                                         License Number
Year             Make                   Model            (If Applicable)       Hull Number                               NADA Trade-in Value

                                                                         Total From This Page                           ➤

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