Kentucky tax lien certificate

For Kentucky real property tax purposes, an owner of a manufactured home may execute and file an Affidavit of Conversion to Real Estate with the county clerk when a manufactured home is permanently affixed to real estate.

The owner must surrender the Kentucky certificate of title when the affidavit is filed. A certificate of title that displays an unreleased lien will not be accepted unless it is accompanied by a release of the lien. Upon filing of an Affidavit of Conversion to Real Estate, the county clerk must furnish a copy to the property valuation administrator for inclusion in the real property tax rolls of the county.

In addition, manufactured homes not held for resale by a dealer will be classified as real property for the purpose of the levy and assessment of ad valorem taxes, regardless of whether the unit rests on a permanent, fixed foundation. (Ch. 166 (H.B. 348), Laws 2000, effective 90 days after adjournment.)

Copyright Commerce Clearing House, Inc. May 1, 2000
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