Property Classification

Jessamine County has 4 different classifications of property that are taxable. They include Residential, County Residential, Farms, and Commercial/Industrial. Each class of property is reassessed on a 4 year cycle, or earlier if deemed necessary by the PVA.


Consists of residences within the city limits of Nicholasville and Wilmore. These properties include single family dwellings, duplexes, townhouses, and vacant lots.

County Residential

Residential properties or vacant land that consists of less than 10 acres. Trailers, barns, sheds, or other detached buildings may exist on the land.


Properties consisting of 10 acres or more. The structures on these properties may entail houses, trailers, barns, sheds, or other detached buildings. Agriculture value is determined under this class.


Businesses located on commercial and/or industrial zoned land. This can include both city and county properties. Golf courses, apartment buildings, and trailer park acreage is included within this class.