# KRS § 132.012: 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.012

## Section

- **Citation:** KRS § 132.012
- **Heading:** 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 132 / Section 132.012

## Text

132.012 "Abandoned urban property" defined -- Classification as real property for

tax purposes.

As used in this section and in KRS 92.305 and 91.285, unless the context otherwise

requires:

(1) "Abandoned urban property" means any vacant structure or vacant or unimproved

lot or parcel of ground in a predominantly developed urban area which has been

vacant or unimproved for a period of at least one (1) year and which:

(a) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise

dangerous to the safety of persons, it is unfit for its intended use;

(b) By reason of neglect or lack of maintenance has become a place for the

accumulation of trash and debris, or has become infested with rodents or other

vermin;

(c) Has been tax delinquent for a period of at least three (3) years;

(d) Has had a methamphetamine contamination notice posted as provided in KRS

224.1-410 for a period of at least ninety (90) days, and the owner has neither

appealed the notice nor provided a certificate of decontamination during the

ninety (90) days; or

(e) Is located within a development area established under KRS 65.7049,

65.7051, and 65.7053.

(2) For purposes of local taxation in cities of any class or consolidated local

governments, there shall be a classification of real property known as abandoned

urban property. The legislative body of a city of any class, county containing a city

of the first class, or consolidated local government may levy a rate of taxation on

abandoned urban property higher than the prevailing rate of taxation on other real

property in the city, county containing a city of the first class, or consolidated local

government. The limitation upon tax rates established by KRS 132.027 shall not

apply to the rate of taxation on abandoned urban property.

## Nearby sections

- [KRS § 132.010 132.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.010.md)
- [KRS § 132.012 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.012.md)
- [KRS § 132.015 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.015.md)
- [KRS § 132.017 132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.017.md)
- [KRS § 132.018 132.018 Reduction of tax rate on personal property](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.018.md)
- [KRS § 132.020 132.020 State ad valorem taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.020.md)
- [KRS § 132.023 132.023 Limits for special purpose governmental entities -- Procedure for exceeding limits](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.023.md)
- [KRS § 132.024 132.024 Limits for special purpose governmental entities on personal property tax rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.024.md)
- [KRS § 132.025 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.025.md)
- [KRS § 132.027 132.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.027.md)
- [KRS § 132.028 132.028 Rate on business inventories levied by a city or urban-county government -- Exception](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.028.md)
- [KRS § 132.029 132.029 Limits for city and urban-county government on personal property tax rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.029.md)
- [KRS § 132.030 132.030 Financial institution deposit tax](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.030.md)
- [KRS § 132.040 132.040 Financial institutions to report and pay tax -- Lien](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.040.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.012. Check the current official text before relying on it. Not legal advice.