Kentucky Real Estate Valuation Information Form

Real Estate Valuation Information Form
Form 92A204
92A204 (3-12)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

REAL ESTATE VALUATION INFORMATION FORM
(PLEASE COMPLETE A SEPARATE FORM
FOR EACH PIECE OF REAL ESTATE)

ESTATE OF

HR CODE NUMBER

DATE OF DEATH

Individually Owned   Yes  
No   Jointly Owned   Yes   No    Decedent’s Interest (%)
Qualified Terminable Interest Property   Yes   No      Previously Taxed Property   Yes   No
Gift   Yes   
No

Address of Real Estate_______________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________

I. FAIR CASH VALUE

(Complete this section if agricultural or horticultural value not claimed)
1.	 Fair Cash Value on date of death.................................................................................. 	 $__________________________
2.	 Property Valuation Administrator’s Assessed Value
	
(before homestead exemption) value as of date of death......................................... 	 $__________________________
	
	
	

If fair cash value at date of death is different from the property valuation administrator’s date of death value,
please explain.
______________________________________________________________________________________________________
______________________________________________________________________________________________________

3.	 Sale Price (if sold or purchased within five years)..................................................... 	 $__________________________
	
	
	

If fair cash value at date of death is different from the sale price, please explain.
______________________________________________________________________________________________________
______________________________________________________________________________________________________

II. AGRICULTURAL or HORTICULTURAL VALUE

(Complete this section if the election is made to report the agricultural value or horticultural value for “qualified
real estate.” This is only advantageous if the property passes to son(s)-in-law or daughter(s)-in-law.)
A.	 Agricultural or horticultural assessment of the land by
	
local property valuation administrator on date of death........................................... 	 $__________________________
B.	 Fair cash value assessment of the residence located on the
	
land by the local property valuation administrator on date of death....................... 	 $__________________________
C.	 Agricultural or horticultural value of the land only on date of death....................... 	 $__________________________
D.	 Fair cash value of the residence located on the land on date of death.................... 	 $__________________________
E.	 Total of lines C and D ................................................................................................... 	 $__________________________

GENERAL INFORMATION
Crop/Tillable Land (Number Acres)	

Pasture/Nontillable Land (Number Acres)

Woodland (Number Acres)	

Wasteland (Number Acres)

Distance From Nearest Town	

Total Acres

Please submit a legal description of the land for recording of the tax lien required by KRS 140.350 if agricultural or
horticultural value is claimed.
Please submit the names and addresses of all heirs who receive agricultural property if agricultural or horticultural
value is claimed.