Hazard Property Tax in Perry County hinges on the assessment by the Property Valuation Administrator at 481 Main Street, Hazard, KY, reachable at (606) 436‑4914. Owners of contaminated land face a tax on contaminated property that can trigger a local hazard levy and affect the overall tax bill. Brownfield tax incentives and the hazard remediation tax credit can offset part of the environmental liability tax for qualified cleanup projects. The county’s PVA portal https://revenue.ky.gov/Property/Pages/Property-Valuation-Administrators.aspx lets taxpayers view revised hazard tax rates by state and request a property tax exemption for hazardous material storage. Understanding these tax implications helps residents plan for remediation costs and avoid surprise assessments.
Hazard Property Tax appeals follow a clear hazardous property tax appeal process administered through the Perry County Clerk’s office at 481 Main Street, Suite 102, Hazard, KY (mailing PO Box 150). Submit appeal documents via the clerk’s online land‑records portal https://perry.countyclerk.us/land-records or call (606) 436‑4614 for guidance. The appeal can address tax reassessment after contamination, seek deduction for remediation costs, or claim tax relief for brownfield redevelopment. Property owners should also review state hazard tax regulations and local government hazardous surcharge rules to ensure compliance. Accurate filing reduces the risk of additional environmental tax penalties.
Search Hazard City Property Tax
Property owners in Hazard City can look up tax records through the Perry County Property Valuation Administrator. The PVA office handles all property assessments for parcels located within Hazard City limits and the rest of Perry County. Residents and businesses can access tax data online, by phone, or in person at the PVA office.
Step-by-Step Online Search Process
To find tax records for a property in Hazard City, follow these steps using the official state portal:
- Visit the Kentucky Department of Revenue PVA directory on the official state website
- Locate Perry County in the county list and select the corresponding portal link
- Choose a search method: parcel number, property address, or owner name
- Enter the requested details in the search fields
- Review the returned records, which include assessed value, exemptions, and tax bill status
- Download or print the record for personal reference
A parcel viewer for Perry County is also available through the county’s GIS web map, which includes address points, roads, parcels, zoning boundaries, flood zones, and municipal boundaries.
What Details Appear in the Search Results
The PVA database returns the following data points for each parcel:
- Parcel identification number
- Owner name and mailing address
- Property location and legal description
- Assessed fair cash value
- Homestead or disability exemption amounts
- Recent assessment changes
Phone and Office Access
Taxpayers who prefer phone or office service can call the Perry County PVA at (606) 436-4914 during business hours. Walk-in visitors should bring a photo ID and the parcel number for faster service. Contact the PVA office directly to confirm the physical address and current office hours before visiting in person.
In-Person Visit Requirements
Before visiting the PVA office, taxpayers should confirm the office hours and required documents. The PVA staff can pull parcel files, print assessment cards, and explain the tax roll data. Payments are not accepted at the PVA office, as tax bills are collected by the Perry County Sheriff’s Office at (606) 439-4523.
Perry County Property Valuation Administrator Functions
The Perry County Property Valuation Administrator is the county officer responsible for identifying, listing, and assessing all real and personal property in the county at its fair cash value for tax purposes. The PVA office maintains parcel data, tracks ownership changes, and applies statutory exemptions. Tax rates are set by separate local taxing authorities, not the PVA.
Assessment and Valuation Duties
The PVA office inspects properties, reviews sales data, and updates the property roll. Assessments reflect the fair cash value as defined by the Kentucky Constitution. The office also processes applications for the homestead exemption and the disability exemption.
Personal Property and Real Property
Kentucky divides property into two main classes for tax purposes:
- Real property: land, buildings, and permanent improvements
- Personal property: vehicles, boats, business equipment, and inventory
Both classes are assessed by the PVA, though tax rates and exemption rules differ between them. Contact the PVA or Sheriff’s Office for current billing and payment schedules.
Exemption Processing
The PVA reviews exemption applications each year and verifies the applicant’s age, disability status, or ownership type. Approved exemptions reduce the taxable value of the property, which in turn lowers the tax bill. Common exemptions include the homestead exemption, the disability exemption, and agricultural land valuation. Under KRS 132.810, the homestead exemption is $46,350 for the 2026-2026 biennium when the owner is 65 or older or totally disabled.
Annual Roll Updates
Each year, the PVA prepares a new property assessment roll based on inspections, sales data, and owner-submitted forms. The roll is certified and provided to the taxing authorities, which then set rates and prepare bills. Property owners receive a notice of any change in assessed value.
Kentucky Property Tax Rates
Kentucky’s state real-property rate is 11.5 cents per $100 of value under KRS 132.020. County, city, school, and special-district rates are then stacked on top of the state rate. Property tax rates in Kentucky average around 1.05 percent statewide. Under HB 44, Kentucky limits tax levy growth to 4 percent revenue growth per year. The average annual Kentucky property tax bill is approximately $1,290.
State and Local Property Tax Authorities
Kentucky’s property tax system is administered by the General Assembly, the Kentucky Department of Revenue, and county-level offices. Local governments set their own property tax rates but cannot create new categories of property tax without state approval. Perry County does not impose a separate local hazard levy on top of the regular property tax. The Fiscal Court sets a real property tax rate that applies to all parcels, and tax bills are prepared and collected by the Perry County Sheriff’s Office at (606) 439-4523.
Comparison with Other Kentucky Counties
Property tax rates vary across Kentucky’s 120 counties. Some urban counties have higher combined rates than rural counties like Perry. Taxpayers who own property in multiple counties should check each county’s PVA office for local rates and exemption rules.
| Authority | Role | Contact |
|---|---|---|
| Perry County PVA | Property assessment, exemptions, parcel data | (606) 436-4914 |
| Perry County Clerk | Land records, deeds, liens | (606) 436-4614 |
| Perry County Sheriff | Tax bill collection | (606) 439-4523 |
| Kentucky Department of Revenue | State tax policy, forms, credits | Revenue.ky.gov |
Property Tax Appeal Process
Property owners who disagree with the PVA’s assessment can file an appeal. The appeal process allows owners to present evidence supporting a different valuation. Filing on time is required to keep the appeal active. Contact the Perry County PVA at (606) 436-4914 for the current appeal deadlines, required forms, and hearing procedures.
Filing an Appeal with the PVA
The first step in the appeal is to contact the PVA office and request a review of the assessment. Owners can file a written complaint using the form provided by the PVA. The complaint must include the parcel number, the requested value, and the basis for the appeal.
Escalating to the County Board of Assessment Appeals
If the PVA denies the appeal, the owner can escalate the case to the local Board of Assessment Appeals. The Board holds a hearing and issues a ruling on the disputed value. Owners may appear in person, by phone, or through a representative. Refer to the official PVA notice or the Perry County Clerk for the current appeal procedures and required forms.
Hearing Procedure and Deadlines
Appeals must be filed within the deadline posted on the PVA’s annual assessment notice. Hearings are scheduled by the Board of Assessment Appeals. Owners who do not receive a notice should contact the PVA office to confirm their mailing address and current filing requirements.
| Appeal Reason | Typical Evidence | Outcome |
|---|---|---|
| Overvaluation | Comparable sales data | Adjusted value |
| Incorrect property data | Property records, photographs | Corrected record |
| Structural damage | Engineer inspection report | Lower assessment |
| Exemption eligibility | Permits, age or disability records | Exemption granted |
Perry County Clerk and Land Records Access
The Perry County Clerk maintains the official land records for all parcels in the county, including those in Hazard City. The Clerk’s office records deeds, mortgages, liens, and other land documents. These records form the basis for the PVA’s ownership data, and they are searchable through the Clerk’s office.
Searching Land Records Online
To search land records, visit the Perry County Clerk’s official website. The portal allows searches by grantor name, grantee name, parcel number, recording date, or document type. Visit https://perry.countyclerk.us/ for current portal access and search options.
Recording Documents
Deeds, mortgages, liens, and other land documents are recorded with the Perry County Clerk. These documents run with the land and remain in the public record even after a property transfer. The Clerk’s office can be contacted at (606) 436-4614 or by email at Wayne.Napier@ky.gov for questions about recording fees and document requirements.
Document Copy Requests
Copies of recorded land records can be obtained from the Perry County Clerk’s office for a fee. Many records are available as scanned images on the official website. Certified copies may be required for legal proceedings or loan closings.
Contact, Local Details, and Map
The two main offices that handle property tax matters in Hazard City are the Perry County Property Valuation Administrator and the Perry County Clerk. Both serve property owners and residents of Hazard City and the rest of Perry County.
Perry County Property Valuation Administrator
The PVA office handles property assessments, exemptions, and parcel data for all of Perry County, including Hazard City.
- Phone: (606) 436-4914
- Official Website: Refer to the Kentucky Department of Revenue PVA directory for the current Perry County portal
- GIS Parcel Viewer: Available through the Perry County Web Map on ArcGIS
Perry County Clerk
The Clerk’s office records land records, deeds, and liens for properties in Hazard City and Perry County.
- Phone: (606) 436-4614
- Email: Wayne.Napier@ky.gov
- Official Website: https://perry.countyclerk.us/
Perry County Sheriff (Tax Collection)
The Sheriff’s Office prepares and collects property tax bills for Perry County, including Hazard City. Property tax bills were mailed out in October 2026, according to the Sheriff’s Office.
- Phone: (606) 439-4523
City of Hazard
Hazard is the seat of Perry County. The city was founded in 1884 on land deeded to the town trustees by Elijah Combs and his wife, Sarah. Perry County was founded in 1820. Additional information about the city is available at https://hazardky.gov/.
Frequently Asked Questions
Hazard Property Tax matters affect every homeowner and business in the city. The Perry County Property Valuation Administrator (PVA) handles assessments, while the sheriff’s office collects payments. Knowing where to call, how to appeal, and which exemptions may apply saves time and money. Below are the most common queries and clear steps to resolve them.
What phone number reaches the Hazard Property Tax office for assessment questions?
Call the Perry County Property Valuation Administrator at 606‑436‑4914. Representatives answer during regular business hours and can confirm parcel values, explain exemptions, or guide you to online tools. If you prefer email, the office lists no direct address, so using the phone line ensures a prompt reply.
How can I look up my Hazard property tax bill online?
Visit the Kentucky Revenue website at https://revenue.ky.gov/Property/Pages/Property-Valuation-Administrators.aspx. Choose Perry County from the list, then enter your parcel number or owner name. The portal displays current assessed value, tax rate, and any pending balances. Printable statements are available for record‑keeping.
Which exemptions apply to hazardous waste storage sites in Hazard?
Properties used for approved hazardous material storage may qualify for a tax exemption if they meet state criteria. Contact the PVA to verify eligibility, submit proof of licensing, and receive a written determination. Approved sites often see a reduction of up to 20 percent on the assessed value.
What steps should I follow to appeal a Hazard property tax assessment?
First, gather recent sales data for comparable parcels. Next, call 606‑436‑4914 to request a formal appeal packet. Fill out the form, attach evidence, and return it by the deadline posted on the notice. The PVA reviews the case and issues a written decision, usually within 30 days.
How does contamination affect property tax reassessment in Hazard?
When a parcel is listed as contaminated, the PVA may lower its fair‑cash value to reflect cleanup costs. Submit a recent environmental report, then request a reassessment. If approved, the new assessment reduces the annual tax bill, often by a noticeable margin.
Where can I find the address to mail Hazard property tax payments?
Send all payments to the Perry County Property Valuation Administrator, 481 Main Street, Hazard, KY 41701. Include your parcel number on the check or money order. For added security, consider paying online through the Kentucky Revenue portal, which updates instantly.