Real Property

Real property is defined as land and any permanent structures attached to it. Some examples of real property are:


  • Houses
  • Office Buildings
  • Vacant Land
  • Gas Stations
  • Motels
  • Shopping Centers
  • Farms
  • Apartment Buildings
  • Factories
  • Restaurants
  • Manufactured Housing
  • Saleable Natural Resources
    • (Oil, Gas, Timber)



All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet. Real property shall be physically examined no less than once every four years by the PVA or his assessing personnel.





Michele Butler

Fleming County PVA

100 Court Square, Room B110 
Flemingsburg, KY 41041

Office Hours

Monday - Friday

8:00 a.m. - 4:00 p.m.