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​​​​Recent Federal Disaster Declarations for Kentucky Counties 

In response to Governor Beshear's requests for assistance due to widespread damage across the state, President Biden issued the following major disaster declarations: 

  • July 23, 2024, for severe storms, straight-line winds, tornadoes, landslides, and mudslides from May 21 to May 27, 2024. Those counties are Butler, Caldwell, Calloway, Christian, Clay, Greenup, Hopkins, Knox, Logan, Muhlenberg, Simpson, Todd, Trigg, Warren, and Whitley. 
  • May 22, 2024, for severe storms, straight-line winds, tornadoes, landslides, and mudslides on April 2, 2024. Those counties are Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union, and Whitley 

To further assist these communities with rebuilding efforts, there is a provision within Kentucky's tax code that provides an opportunity for a refund of sales and use tax paid for building materials permanently installed in the repair or replacement of buildings damaged in counties covered under a federal disaster relief declaration (KRS 139.519). 

Kentucky Administrative Regulation 103 KAR 31:170 provides guidelines on how to submit a refund request with the proper documentation required. Click here to access this guidance. For answers to Frequently Asked Questions, click here​

Applicable forms for property owners who have completed repairs or reconstruction of buildings damaged or destroyed in the disaster areas are available at this link: Sales & Use Tax 

Telephone assistance is available at 502-564-5170 (Option 1).

Download the Taxpayer Bill of Rights

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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