Kentucky Warranty Deed Overview
In Kentucky, warranty deeds are recorded with the County Clerk, who serves as the official keeper of real property records in each of Kentucky's 120 counties. A Kentucky warranty deed carries full covenants of title, meaning the grantor warrants the title against all claims and promises to defend the grantee against any future challenges. This is the deed form buyers expect in a standard arms-length sale, and most lenders require it as a condition of financing.
Kentucky imposes a state transfer tax of $0.50 per $500 of consideration, and a Real Estate Transfer Tax Return must be filed with the County Clerk alongside the deed. Recording fees start at $33. Notarization by a Kentucky notary public is required; no witnesses are needed. Kentucky abolished the common law doctrines of dower and curtesy, but spousal signature is still recommended practice when a married person conveys property held in their name alone.
$33
Recording fee
$0.50 per $500
Transfer tax
Required
Notarization
0
Witnesses required
Kentucky Requirements
Kentucky deed requirements are governed by KRS Chapter 382. A deed must be signed by the grantor, acknowledged before a notary, and submitted to the County Clerk with the accompanying transfer tax return. The County Clerk will reject a deed that is missing the acknowledgment, has an illegible grantor signature, or lacks the required transfer tax form. Kentucky uses a grantor-grantee index system for recording, so make sure the names on the deed match the names in the existing chain of title precisely.
Kentucky Specific Note
Kentucky requires you to file Revenue Form 62A500 (Real Estate Transfer Tax Return) with the County Clerk at the time of recording. This form must accompany the deed regardless of whether any tax is owed. The transfer tax is $0.50 per $500 of consideration. Certain exemptions exist, including spousal transfers and government entity transfers, but the form is still required. Failure to submit the form will cause the County Clerk to refuse the deed for recording.
Document Requirements
- Notarization: Must be notarized by a Kentucky notary public or authorized notary
- Witnesses: Kentucky requires 0 additional witness(es)
- Legal Description: Complete legal description as it appears on the current deed of record
- Parcel Number: Assessor's parcel number or tax ID
- Return Address: Mailing address for returning the recorded document
- Formatting: Standard formatting with adequate margins, black ink, minimum 10-point font
How to File in Kentucky
Filing in Kentucky involves preparing the document, getting it notarized, and recording it. Follow these steps for a smooth process.
Prepare the Document
Draft the deed with the full legal names of all grantors and grantees, the complete legal description taken from the existing recorded deed, the consideration amount, and all warranty covenants. Also complete Revenue Form 62A500 (the Kentucky Real Estate Transfer Tax Return) before you go to the County Clerk.
Get the Document Notarized
All grantors must sign before a Kentucky notary public. No witnesses are required beyond the notary. If a married grantor is conveying property held solely in their name, obtain the non-titled spouse's signature as well to prevent any future title objection based on marital property claims.
File With the County Clerk
Bring the original notarized deed and completed Revenue Form 62A500 to the County Clerk's office in the county where the property is located. Some Kentucky counties have adopted e-recording; check whether your county clerk accepts electronic submissions, which can be faster and eliminate the need to travel to the courthouse.
Pay Recording Fees and Transfer Tax
Pay the recording fee (approximately $33 for the first page) plus the state transfer tax of $0.50 per $500 of consideration. Calculate the tax by dividing the sale price by 500 and rounding up to the nearest whole dollar, then multiply by $0.50. Exemptions apply to spousal transfers, government entities, and certain other conveyances.
Notify the PVA
After recording, inform the county Property Valuation Administrator (PVA) of the ownership change. The PVA uses deed records to update assessment rolls, but directly notifying the office ensures the correct owner receives property tax bills going forward. Also update your homeowner's insurance policy to reflect the new ownership.
Kentucky Fees & Costs
Typical costs for filing in Kentucky. Actual fees may vary by county.
| Fee / Tax | Amount |
|---|---|
| Recording Fee | $33 |
| Transfer Tax | $0.50 per $500 |
| Notarization | $5 - $25 per signature |
| Certified Copy | $1 - $10 per page |
| Attorney Review (optional) | $150 - $500 |
Kentucky Tax Implications
Kentucky's state transfer tax is $0.50 per $500 of consideration. This is calculated on the full sale price, not just the amount financed. On a $400,000 purchase, the transfer tax is $400, due at recording. The tax return form (62A500) must be submitted even when the transfer is exempt from tax. Revenue Form 62A500 lists the full range of exempt transfers, which include conveyances to spouses, government entities, and certain corporate reorganizations.
On the federal side, property received as a gift carries the donor's adjusted cost basis to the recipient. If your parents bought a house in 1975 for $40,000 and gift it to you when it's worth $350,000, you inherit that $40,000 basis. A future sale at market value could trigger capital gains tax on most of the $310,000 appreciation. By contrast, property inherited at death gets a stepped-up basis to fair market value at the date of death, which substantially reduces or eliminates the capital gains exposure. This distinction drives many Kentucky families to consider whether a lifetime gift or a testamentary transfer is more tax-efficient.
Kentucky assesses real property for property tax purposes at 100% of fair market value. The Property Valuation Administrator in each county handles assessments, and ownership changes reflected in recorded deeds can prompt a reappraisal at the next annual assessment cycle. Property tax rates vary significantly by county and city in Kentucky, so a move from rural to suburban Lexington or Louisville carries notably different ongoing tax obligations than the purchase price alone might suggest.
Sample Kentucky Warranty Deed
Preview of our Kentucky-specific template. Your document will include all fields required for recording in any Kentucky county.
WARRANTY DEED (GENERAL WARRANTY DEED)
STATE OF KENTUCKY
Legal Document
PARTY INFORMATION
Name: [Full Legal Name]
Address: [Kentucky Address]
County: [County]
PROPERTY DESCRIPTION
County: [County] State: Kentucky
Legal Description: [Per Recorded Plat]
Parcel No.: [APN]
Kentucky Warranty Deed FAQ
Common questions about filing in Kentucky, including requirements, fees, and tax implications.
Official Kentucky Resources
Official state resources for verifying requirements and finding your local recording office.
Important Considerations
The transfer tax return requirement is one of the most commonly overlooked Kentucky-specific steps. Many people prepare a perfectly valid deed and then show up at the County Clerk without the Revenue Form 62A500. The Clerk will not record the deed without it. Download and complete the form before you leave for the courthouse.
Kentucky's 120 counties each maintain their own land records, and older deeds in rural Kentucky are sometimes recorded only in deed books maintained at the county courthouse. If you are working with a property that has changed hands multiple times over many decades, a title search conducted by a local abstractor or attorney is the only way to verify the chain of title is clean.
Kentucky is a notice state for recording purposes. A subsequent purchaser who records first and paid fair value without actual notice of a prior unrecorded deed can defeat the earlier conveyance. Do not delay recording after closing. The deed should be recorded the same day it is signed if at all possible.
If the property is held in an LLC, trust, or corporation, confirm that the entity has authority under its operating documents to convey the property and that the person signing on behalf of the entity is authorized to do so. The County Clerk may request a copy of the authorizing resolution or operating agreement.
Kentucky-Specific Note on Spousal Rights
Even though Kentucky abolished dower and curtesy, title companies routinely require a non-titled spouse to sign a deed of release or the warranty deed itself when a married person conveys their sole-ownership property. This practice protects the buyer against any potential marital property claim at a future closing. When in doubt, get both spouses to sign.
Related Documents
Depending on your situation, you may need additional documents alongside this one. Below are commonly related documents that are frequently used together in real estate transactions.
Important Considerations
The transfer tax return requirement is one of the most commonly overlooked Kentucky-specific steps. Many people prepare a perfectly valid deed and then show up at the County Clerk without the Revenue Form 62A500. The Clerk will not record the deed without it. Download and complete the form before you leave for the courthouse.
Kentucky's 120 counties each maintain their own land records, and older deeds in rural Kentucky are sometimes recorded only in deed books maintained at the county courthouse. If you are working with a property that has changed hands multiple times over many decades, a title search conducted by a local abstractor or attorney is the only way to verify the chain of title is clean.
Kentucky is a notice state for recording purposes. A subsequent purchaser who records first and paid fair value without actual notice of a prior unrecorded deed can defeat the earlier conveyance. Do not delay recording after closing. The deed should be recorded the same day it is signed if at all possible.
If the property is held in an LLC, trust, or corporation, confirm that the entity has authority under its operating documents to convey the property and that the person signing on behalf of the entity is authorized to do so. The County Clerk may request a copy of the authorizing resolution or operating agreement. are also recommended as a backup.
Professional Recommendation
While our templates are designed to be comprehensive and legally compliant, we recommend having your completed document reviewed by a licensed attorney before recording, especially for high-value transactions or complex situations. Many attorneys offer flat-fee document review services that provide peace of mind at a reasonable cost.
Related Documents
Depending on your situation, you may need additional documents alongside this one. Below are commonly related documents that are frequently used together in real estate transactions.
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