Unmined Coal

KRS 132.820 requires the Department of Revenue to value and assess unmined coal, oil, gas reserves and any other mineral or energy resources which are owned, leased or otherwise controlled separately from the surface real property at no more than fair market value in place, considering all relevant circumstances. Unmined coal, oil, gas reserves and other mineral or energy resources shall in all cases be valued and assessed by the Department of Revenue as a distinct interest in real property, separate and apart from the surface real estate.

The Department of Revenue maintains two branches to handle the assessment of unmined minerals and resources: the Unmined Coal Property Tax Branch, and the Natural Resources Property Tax Branch for all other non-coal resources including, but not limited to oil, gas, limestone, clay, sand, gravel and fluorspar.

Please see below for information regarding the Unmined Coal Property Tax. You will find the current tax return form as well as contact information.
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