On June 26, 1792, shortly after Kentucky separated from Virginia, the Kentucky General Assembly approved legislation that "established a Permanent Revenue", i.e. the method for collecting state taxes. This website includes the complete text of the 1792 Act establishing state taxation; subsequent Acts amending the process will be added as they are identified. For a summary of major legislative Acts from 1792 to 1840 regarding state revenue taxes, and their value to genealogists and historians researching land ownership, click "Tax Lists".
Acts of the Kentucky General Assembly regarding county tax levies and exemptions will also be added to this website as they are identified.