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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).
				
			
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