COMMERCIAL WATERCRAFT
PERSONAL PROPERTY TAX RETURN
2020
COMMONWEALTH OF KENTUCKY
OFFICE OF PROPERTY VALUATION
DEPARTMENT OF REVENUE
61A207(P)(1-20)
Forms may be obtained from:
www.revenue.ky.gov (Internet)
Taxpayer Assistance and Mailing Address:
Kentucky Department of Revenue
Office of Property Valuation
Public Service Branch, Station 32, Fourth Floor
501 High Street
Frankfort, KY 40601-2103
(502) 564-8175
(502) 564-8192 (fax)
www.revenue.ky.gov (Internet)
 IMPORTANT MESSAGE TO TAXPAYER 
HB 562, enacted by the 2006 General Assembly, created a new statute that centralizes the assessment, billing,
collection and distribution of property taxes on all commercial watercraft. Also, it simplified the allocation of
local property taxes by using a standardized procedure and providing a 10 year hold harmless clause for local
governments to prevent any revenue loss due to the change.
House Bill 562 expanded the legislation enacted in 2005 under HB 350. HB 350 created a new statute that
centralized the assessment, billing, collection and distribution of local property taxes on commercial watercraft.
The 2006 changes, effective for tax years on or after January 1, 2008, removed barge lines from the provisions of
KRS 136.120, nonresident watercraft under KRS 136.181 and locally assessed commercial watercraft under the
provisions of KRS 136.1801 through 136.1806. The 2006 legislation simplified the allocation of local property
taxes by using a standardized procedure and providing a 10 year hold harmless clause to prevent any revenue loss
for local governments due to the change. Kentucky based taxpayers owning commercial watercraft must now file
such property on the Commercial Watercraft Property Tax Return (Revenue Form 61A207). Tangible property
other than the fleet of commercial watercraft must still be listed on the Tangible Personal Property Tax Return
(Revenue 62A500) and be filed locally with the Property Valuation Administrator in the county of situs. Also,
effective January 1, 2008, real property of barge lines formerly assessed under KRS 136.120 must be reported
locally to the Property Valuation Administrator in the county of situs. (HB 562, 2006)
KENTUCKY REVISED STATUTES
136.1801 Definitions for KRS 136.1801 and 136.806.
(Effective January 1, 2008)
As used in KRS 136.1801 to 136.1806:
(1) “Corporation” means any corporation, company, association,
partnership, limited liability company, limited liability
partnership, other business association, or person
operating any watercraft for commercial purposes in the
Commonwealth;
(2) “Watercraft” means any boat, towboat, pushboat, barge or
similar vessel. Watercraft shall not include:
(a) Floating equipment used in construction, including but
not limited to dredges, pile drivers, and flats;
(b) Houseboats;
(c) Fishing boats;
(d) Pleasure boats; or
(e) Commercial dining boats;
(3) “Department” means the Department of Revenue;
(4) “Operating” or “operated” means owned, leased, rented, or
used;
(5) “Local taxing district” means a local taxing jurisdiction or
district, including a county, city, charter county, school
district, consolidated local government, urban-county
government, and special taxing district, which has a
navigable waterway within its borders; and
(6) “Navigable waterway” means and shall include the
following:
(a) All of the Mississippi River within or bordering this
state;
(b) All of the Ohio River within or bordering this state;
(c) The Kentucky River beginning at Ohio River mile
marker 545.8 and ending at Kentucky and ending at
Kentucky River mile marker 65;
(d) The Green River beginning at Ohio River mile marker
784.4 and ending at Green River mile marker 108.9;
(e) The Tennessee River beginning at Ohio River mile
marker 934.5 and ending at Tennessee River mile
marker 62.4;
(f) The Cumberland River beginning at Ohio River mile
marker 922.5 and ending at the Cumberland River mile
marker 74.7;
(g) The Big Sandy River beginning at Ohio River mile
marker 317.2 and ending at the Big Sandy River mile
marker 14.2;
(h) The Licking River beginning at Ohio River mile marker
470.2 and ending at the Licking River mile marker 7;
and,
(i) Any other waterway in this state utilized by a
corporation for transporation of watercraft during the
previous calendar year.
136.1802 Watercraft assessment and taxation –– Allocation
of tax receipts –– Value determination. (Effective January
1, 2008)
(1) Notwithstanding KRS 132.486, the watercraft of any
corporation operating within this state, or partly within this
state and partly within another state, shall be assessed by
the department as of January 1 each year.
(2) The department shall have the sole power to value and assess
all the corporation’s watercraft;
(3) The department shall bill and collect all ad valorem taxes on
watercraft and shall divide, allocate, and distribute the tax
receipts as provided in KRS 136.1804 to each local taxing
district within this state.
(4) The value of the corporation’s watercraft shall be apportioned
to this state by multiplying the assessed value by a fraction,
the numerator of which shall include:
(a) Ninety percent (90%) of the length of the corporation’s
Ohio River route that borders Kentucky;
(b) Fifty percent (50%) of the length of the Mississippi
River route that borders Kentucky;
(c) Fifty percent (50%) of the length of the Big Sandy River
route that borders Kentucky; and,
(d) One hundred percent (100%) of the length of all other
navigable waterways within Kentucky;
and the denominator of which shall include the length of
all waterway routes traveled in all states by the corporation
during the previous calendar year.
136.1803 Description of watercraft operated during previous
calendar year. (Effective June 25, 2009)
On or before May 15, 2009, and each May 15 thereafter, each
corporation operating watercraft within this state during the
previous calendar year shall file on forms prescribed by the
department, a detailed description of all watercraft it operated
as of January 1 of the current year.
136.1804 Notification of assessed value of watercraft
–– Protest –– Tax rates –– Distribution of tax receipts ––
Administrative fee. (Effective January 1, 2010)
(1) The department shall notify the corporation of the assessed
value of its watercraft each year, as soon as possible after
rates set by local authorities are provided to the department.
The corporation shall have sixty (60) days from the date of
the department’s notice of assessment to protest as provided
by KRS 131.110.
(2) No appeal shall delay the collection or payment of taxes
based upon the assessment in controversy. The corporation
shall pay to the department all state and local taxing district
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(Revised 1-20) Printing costs paid from state funds.
taxes due on the undisputed value of its watercraft as stated
in the protest filed under KRS 131.110. When the valuation
is finally determined upon appeal, the corporation shall be
billed for any additional tax and interest at the tax interest
rate as defined in KRS 131.010(6) from the date the tax
would have become due if the assessment had not been
appealed. The provisions of KRS 134.015(6) shall apply to
the tax bill.
(3) The state and local taxing district taxes on the watercraft are
due sixty (60) days from the date of notice of assessment.
The tangible property taxes on watercraft shall be collected
in accordance with the provisions of Chapter 134.
(4) The state rate of taxation on watercraft shall be forty-five
cents ($0.45) upon each one hundred dollars ($100) of
assessed value of the watercraft.
(5) The department shall annually calculate an aggregate local
rate, which shall be imposed upon each one hundred ($100)
of assessed value of the watercraft.
(a) The aggregate local rate shall be the sum of each local
personal property tax rate for each local taxing district
multiplied by a fraction, the numerator of which shall be
the length of the navigable waterways in the local taxing
district and the denominator of which shall be the total
of the length of all navigable waterways in this state.
Both the numerator and denominator shall be adjusted,
if necessary, by paragraph (b) of this subsection.
(b) For purposes of computing the local property tax rate in
paragraph (a) of this section, the length of the navigable
waterways of the Green River shall be reduced by
fifty percent (50%) and the length of the navigable
waterways of the Kentucky River shall be reduced by
seventy-five percent (75%).
(6) The watercraft taxes collected for local taxing districts by the
department shall be distributed to each local taxing district
based upon the local taxing district’s fractional portion of
the amount calculated in subsection (5) of this section.
(7) Prior to distribution of taxes to local taxing districts, the
department shall retain an administrative fee of one percent
(1%) of the amount due each district. The fee imposed by this
subsection shall have no effect upon the discount provided
to taxpayers pursuant to KRS 134.015.
136.1805 Base collections. (Effective January 1, 2008)
(1) As used in this section, “base collections” means actual
collections received from property taxes assessed on
watercraft for the 2007 calendar year. It shall not include
collections for assessments for any other year.
(2) The department shall determine for each local taxing district
the amount of the base collection.
(3) If a local taxing district’s base collections are greater than
the taxes distributed to it under KRS 136.1804 for any year
from 2008 to 2017, that local taxing district shall receive a
distribution from the general fund equal to the difference.
136.1806 Taxes levied under KRS 136.1801 to 136.1806 not
exclusive. (Effective January 1, 2008)
The taxes levied by KRS 136.1801 to KRS 136.1806 are taxes on
the watercraft only. The taxes levied by KRS 136.1801 to KRS
1806 shall be in addition to any other taxes levied by the state
or local jurisdictions on any corporation.
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The Kentucky Department of Revenue
Mission Statement
As part of the Finance and Administration Cabinet, the
mission of the Kentucky Department of Revenue is to
administer tax laws, collect revenue, and provide services
in a fair, courteous, and efficient manner for the benefit
of the Commonwealth and its citizens.
* * * * * * * * * * * * * * * * * * * * * * * * * *
The Kentucky Department of Revenue does not
discriminate on the basis of race, color, national origin,
sex, age, religion, disability, sexual orientation, gender
identity, veteran status, genetic information or ancestry
in employment or the provision of services.
INSTRUCTIONS FOR FILING
COMMERCIAL WATERCRAFT
PERSONAL PROPERTY TAX RETURN
INTRODUCTION
This tax return has been designed for commercial watercraft
entities who are required by KRS 136.1801 through KRS
136.1806 to file a Kentucky personal property tax return. It
contains the necessary returns, schedules and instructions for
this purpose.
WHO MUST FILE (KRS 136.1802)
In accordance with state law, the Department of Revenue has
the authority to assess boats, tugs, barges, ferry and other
commercial watercraft of any corporation, company, association,
partnership, limited liability company, limited liability
partnership, other business association, or person operating
any watercraft for commercial purposes in the Commonwealth.
All watercraft of any corporation operating within this state, or
partly within other states, shall be assessed by the Department
as of January 1 each year.
ASSESSMENT DATE (KRS 136.1802)
The assessment date for all tangible personal property in the
Commonwealth of Kentucky is January 1.
WHAT IS ASSESSED (KRS 136.1802 and KRS 136.1803)
The Department shall have the sole power to value and assess
all of the corporation’s watercraft.
On or after May 15, 2008, and each year thereafter, each
corporation operating watercraft within this state during the
previous calendar year shall file on forms prescribed by the
department, a detailed description of all watercraft it operated
as of January 1 of the current year.
WHEN TO FILE
Taxpayers must file on or before May 15. If May 15 falls on
a weekend, the return is due the first business day following
May 15.
FILING EXTENSIONS
There is no statutory provision for filing extensions for personal
property tax returns.
WHERE TO FILE
All tax returns must be mailed to the following address:
Kentucky Department of Revenue
Office of Property Valuation
Public Service Branch, Station 32, 4th Floor
501 High Street
Frankfort, KY 40601-2103
GENERAL FILING REQUIREMENTS
To properly report, note the following:
• The return and all supporting schedules must be included
when filing the tax return, if not, the return will not be
accepted as timely filed. Failure to properly complete all
schedules when filing this return will result in the return
being considered late and subject to penalties and interest.
• The taxpayer must complete the return and all supporting
schedules based on the Department of Revenue’s design. All
required data fields must be completed or the return will be
considered late and subject to penalties and interest.
• Vessels and equipment written off accounting records, but
still physically on hand and/or in use, must be included on
Schedule A, B and C.
• Temporary idleness is not sufficient cause for exclusion from
reporting on this tax return. This includes vessel idleness
attributed to seasonal operation or from repair or overhaul
of the equipment.
• Special cargo handling equipment or similar equipment
added to your vessels must be included in the original cost
of improvements.
• When vessel assets are restated/revalued due to a merger,
IRC Section 338 write-up/write-down or other qualified
event, taxpayers are required to list the property asset value
as Age 1 following the year of revaluation. The cost reported
should be the restated/revalued cost. The Department of
Revenue requires that in completing this tax form and
its accompanying schedules that you list the restated/
revalued assets at their restated/revalued value and that their
acquisition date be listed as the year that their value was
restate/revalued. DO NOT use historical acquisition dates
to report these restated/revalued assets.
• Capitalized costs of major improvements and rebuilds must
be reported in the year in which they occur.
• Tangible property other than commercial watercraft must be
listed on Revenue Form 62A500, Tangible Personal Property
Tax Return, and filed locally with the Property Valuation
Administrator in the Kentucky county of situs.
• Real property owned and sitused in Kentucky must be
reported locally to the Property Valuation Administrator in
the county of location.
• Sign and date your return. Also enter the appropriate
telephone numbers!
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PENALTIES—LATE FILING, OMITTED FILING AND
NONCOMPLIANCE (KRS 136.183, KRS 136.990, KRS
132.290(4), KRS 134.015, KRS 134.390)
Any taxpayer failing to timely complete, file and deliver the
required tax return and accompanying schedules on or before
May 15 of each year, shall pay a minimum penalty of 10 percent
of the total taxes due. If any taxpayer fails to report as required,
the Office of Property Valuation shall ascertain the required facts
and determine the assessment values in such a manner and by
such means as it deems proper. The penalty for such failure to
file is 20 percent of the total taxes due.
Furthermore, any taxpayer, or officer thereof, that willfully fails
or refuses to make, file and deliver reports as required by KRS
136.1801 to 136.1806 shall be fined $1,000, and $50 for each
day the reports are not made after May 15 of each tax year. In
addition, civil action may be brought to compel the company or
officer thereof to make the required reports.
NOTIFICATION OF THE ASSESSMENT (KRS 136.1804)
Each year the Department of Revenue, Office of Property
Valuation, shall determine the assessed value of the commercial
watercraft and notify the owner by mail of the assessment
amount. The assessment notice shall be accompanied by the
notice of tax due. The notice of tax due shall include all state,
county, school, city and other special taxes. The notice of
assessment and the notice of tax due shall be final, due and
payable 60 days from the notice date.
Effective July 15, 1998, no appeal shall delay the collection or
payment of taxes based upon the assessment in controversy. The
taxpayer shall pay all state, county and other local jurisdictional
taxes due on the valuation which the taxpayer claims as the true
value as stated in the protest filed under KRS 131.110. Once the
appeal is finalized and the valuation finally determined, the
taxpayer shall be billed for any additional tax and interest (at the
rate as defined in KRS 131.010(6)) from the date the tax would
have become due if no appeal had been taken. The provisions
of KRS 134.015 shall apply to the tax bill.
Any nonprotested portion (your claimed value) of the assess-
ment becomes final at the end of the 60-day protest period. If
you protest your assessment, payment of your state and local tax
on the claimed value is due with your protest letter. Your pro-
test letter must clearly and logically identify how your claimed
valuation was determined and must specify the value which you
claim to be the true value of property. The Kentucky claimed
value must be (1) classified into the various state property tax
classifications and (2) the state tax must be calculated on the
classified claimed value.
After a timely protest has been filed, the taxpayer may request
a conference with the Office of Processing & Enforcement,
Division of Protest Resolution.
The Division of Protest Resolution is responsible for resolving
tax controversies (protests) on a fair and equitable basis.
Finance and Administration Cabinet
Department of Revenue
Office of the Commissioner
Division of Protest Resolution
Station 7, 10
th
Floor
P O Box 3
Frankfort KY 40602-0003
The taxpayer may appear in person or by representative. All
taxpayers represented by attorney or tax agent must file a power
of attorney with the Division of Protest Resolution. Further
conferences may be held by mutual agreement. Consideration
is given to additional information presented by the taxpayer at
the conference.
If the taxpayer’s protest of an assessment or refund denial can-
not be resolved through correspondence and/or conferences, the
Division of Protest Resolution shall issue a written final ruling
on any matter still in controversy to be mailed to the taxpayer.
The ruling shall state that it is a final ruling of the department,
the issues of controversy, the taxpayer’s position, the depart-
ment’s position and the procedure for prosecuting an appeal to
the Kentucky Claims Commission (KCC).
The taxpayer may request a final ruling from the Division of
Protest Resolution at any time after filing a timely protest. When
it is requested, the department shall issue such ruling within 30
days from the date the request is received.
After the final ruling has been issued, the taxpayer may appeal
to the KCC.
WHERE TO SEND YOUR PROTEST
All protests must be mailed to the following address:
Finance and Administration Cabinet
Department of Revenue
Office of Property Valuation
Public Service Branch, Station 32, 4
th
Floor
501 High Street
Frankfort KY 40601-2103
PROTESTING YOUR ASSESSMENT
(KRS 131.110, KRS 136.180(2), KRS 134.590 and
103 KAR 1:010)
The Department of Revenue is required to mail to the taxpayer a
notice of any property assessed. The assessment shall be final if
not protested in writing to the Department of Revenue, within 45
days from the date of the notice of assessment or the assessment
will become final and the state taxes will be due. Such protest
shall be accompanied by a supporting written statement setting
forth the grounds upon which the protest is made. The support-
ing statement must set forth whether the protest is based on a
factual disagreement and/or disagreement in the interpretation
of the applicable statutes. If there are disputed factual issues,
the taxpayer must provide financial statements, records, assess-
ments or other documents which will allow the Department of
Revenue some basis for reconsideration. Further, the statement
must clearly identify the specific portion(s) of the assessment to
which the protest relates.
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KENTUCKY CLAIMS COMMISSION (KCC) (KRS
131.340—KRS 131.370, KRS 136.050, 103 KAR 1:010, 802
KAR 1:010)
If a taxpayer desires to appeal a final ruling of the Division of
Protest Resolution, the taxpayer must apply for a hearing before
the KCC within 30 days from the date of issuance of the final
ruling.
The appeal must be filed in quintuplicate; contain a brief
statement of the law and the facts in issue; contain the petitioner’s
or appellant’s position regarding the law, facts or both; and must
contain the petitioner’s position regarding the protest and include
a copy of the final ruling with each copy of the petition of appeal.
The petition of appeal must be in writing and signed by the
petitioner or appellant. Filings by facsimile or other electronic
means shall not be accepted. The board will set a date for a formal
hearing and notify the taxpayer.
On the basis of the hearing, briefs and other documents, the board
will issue a written order which will affirm, reverse, modify or
remand the final ruling, and will forward a copy of the order to
the taxpayer, Division of Protest Resolution and the Office of
Property Valuation.
Assessments upheld by the board shall be due and payable 30
days after the date of the board’s order. All taxes (state, county,
school, city and other special taxing jurisdictions) found to be
due on any protested assessment or portion thereof shall begin
to bear interest at the appropriate rate per annum on the 61st day
after the KCC acknowledges receipt of the protest, but in no event
shall interest begin to accrue prior to January 1 following April
30 of the year in which the returns, schedules and regulatory
reports are due.
Any party aggrieved by a final order of the KCC may, within
30 days after such order becomes final, file an appeal with the
Franklin Circuit Court or the circuit court of the county in which
the aggrieved party resides or conducts his place of business.
PAYMENT OF TAX (KRS 136.1804, KRS 134.015, and KRS
131.110)
All taxes assessed against any taxpayer under the provisions of
KRS 136.1801 to KRS 136.1806 shall be due and payable 45
days from the date of the notice of assessment, unless protested.
The taxes are payable to the “Kentucky State Treasurer.”
All state, county, school, city and other special taxes shall
be billed, collected and distributed by the Department of
Revenue.
AMENDED RETURNS
Adjustments to assessments will only be considered if amended
data is supplied before the protest period expires or as part of
the supporting documentation included with a protest.
To amend any portion of the return, submit a new schedule with
“AMENDED,” the date submitted and a signature and title of
the person filing the amendment written on each page of the
amended schedule or on a cover page.
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2020 COMMERCIAL WATERCRAFT
PERSONAL PROPERTY TAX RETURN
For owners of commercial watercraft operating in Kentucky waters.
Property Assessed January 1, 2020
61A207 (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Office of Property Valuation
Public Service Branch
Fourth Floor, Sta. 32
501 High Street
Frankfort, Kentucky 40601-2103
(502) 564-8175
Federal ID Number
_______________________________________
Social Security Number
_______________________________________
Year Kentucky
Operations Commenced:
Taxpayer Name 1
Name 2
Address 1
Address 2
City State ZIP Code
Contact Person
Phone Fax E-Mail
( ) ( )
Tax Agent Name 1
Name 2
Address 1
Address 2
City State ZIP Code
Contact Person
Phone Fax E-Mail
( ) ( )
GNC
Postmark
Pre-Audit
LEAVE BLANK
Taxpayers completing
this return must
complete the agency
portion in order to
maintain an agent
status.
Agents completing
this return must have
a current power of
attorney on file with the
Kentucky Department
of Revenue or include
one.
Which address above is to be used for mailing the assessment notice, tax bills and certifications?
Taxpayer Address Other ____________________________________________________________
Tax Agent Address ___________________________________________________________________
Is your company aliated with any other companies? (Parent/Subs)  Yes  No
If yes, submit organizational chart and informational reports.
Organization
 Individual
 Joint (Co-Owners)
 Partnership/LLP
Domestic Corp./LLC
 Foreign Corp./LLC
 S Corporation
 Other:
Due Date:
Friday
May 15, 2020
I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that
all my taxable property has been listed.
Signature of Taxpayer Name of Preparer Other Than Taxpayer
Telephone Number of Taxpayer Date
VESSEL CATEGORY REFERENCE LIST
Listed below are the VTCC (Vessel Type, Construction and Characteristic) codes and descriptions
for selected watercraft. Please use these descriptions when completing Schedules A, B and C.
SELF PROPELLED VESSELS NON-SELF PROPELLED VESSELS
2 Crewboat/Supply/Utility Vessel 40 Open Hopper Barge
3 General Cargo Freighter 41 Covered Hopper Barge
4 Break Bulk/RO-RO Carrier 42 Carfloat (Railroad Car Barge)
5 RO-RO Vessel 43 Flat/Deck Barge
6 Bulk Carrier 44 Pontoon Barge
7 Containership 47 Open Dry Cargo Barge
8 Partial Containership 48 Covered Dry Cargo Barge
9 Container/Vehicle/Trailer 49 RO-RO Barge
(RO-RO) Carrier 50 Container Barge
10 Vehicle Carrier 52 Lash/Seabee Barge
11 Passenger Carrier 70 Liquid Cargo Barge (Single Hull)
12 Combination Passenger & Cargo 71 Liquid Cargo Barge (Double Hull)
13 Ferry 72 Liquid Cargo Barge (Double Sided Only)
14 Railroad Car Ferry 73 Liquid Cargo Barge (Double Bottom Only)
15 Lash Ferry 74 Other Liquid Cargo Barge, Not elsewhere
16 Excursion/Sightseeing Vessel included
20 Petroleum/Chemical Carrier 75 Non-Self Propelled Tanker
21 Chemical Carrier 90 Convertible Barge
22 Liquid Bulk Tanker
23 Liquid Gas Carrier
24 Other Tanker
35 Push Boat
36 Tugboat
Maximum Point of Travel (9ft depth) MM 7.0 Kentucky May Coal, Ky MM 7.5
Transload Terminal, WV MM 7.5
City of Prichard, WV MM 13.0 to 14.2
Mouth @ Ohio River MM 545.8 MM 0.0
Lock & Dam #1 MM 4.0
Lock & Dam #4 Frankfort MM 65.0 Martin Marietta Materials MM 7.4
County Line (Livingston / Crittenden) MM 17.1
City of Grand Rivers, Ky MM 30.6 to 32.1
County Line (Daviess / McLean) MM 35.3 Kentucky / Tennessee Border MM 74.7
Anaconda Aluminum Co. MM 40.5
Onton Dock MM 49.0
Continued on Next Page
maximum point of travel for the designated waterway upriver or b) the point representing the border of Kentucky.
KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS
AS OF JANUARY 1, 2020
MILE MILE
TENNESSEE RIVER
MARKS
OHIO RIVER
MARKS
North Star Steel & Bailey Fuel Co. MM 14.0 Mouth @ Mississippi River MM 981.7
Carbon Graphite, Inc. MM 17.0 Cairo, IL MM 980 to 977.5
BF Goodrich Chemical MM 18.0 Waterfront Service Co., IL MM 979.6
City of Calvert City, Ky MM 10.7 to 19.2 Bunge Corp., IL MM 978.0
City of Gilbertsville, Ky MM 20.0 to 22.0 Louisiana Dock Co., IL MM 976.0
Lock & Dam -- Hydro Plant MM 22.4 J D Street Oil Co., IL MM 975.8
City of Grand Rivers MM 23.0 to 25.1 ADM / Gromark Co., IL MM 973.5
Vulcan Materials MM 24.9 Consolidated Grain & Barge Co., IL MM 972.9
County Line (Livingston / Lyon) MM 25.1 Lock & Dam #53 MM 962.6
Barkley Canal MM 25.4 County Line (Ballard / McCracken) MM 956.1
County Line (Lyon / Trigg) MM 34.7 LaFarge Cement Co., IL MM 953.2
Ken Lake State Park, Ky MM 41.0 to 44.0 Joppa, IL MM 952 to 951
County Line (Trigg / Calloway) MM 43.7 Delta Materials Co., IL MM 944.0
Harbor Hill Marine MM 44.8 Metropolis, IL MM 944 to 943
Hutsons Grain Co. & Port of Murray, Ky MM 45.0 Mid-South Towing Co., IL MM 943.0
Kentucky / Tennessee Border (Ft Heiman) MM 62.4 Lock & Dam #52 MM 938.9
Midwest Terminal, Ky MM 935.2
City of Paducah, Ky MM 937.3 to 934.6
MILE County Line (McCracken / Livingston) MM 932.4
MISSISSIPPI RIVER MARKS Ingram Materials Co. / Ledbetter, Ky MM 927.8
City of Smithland, Ky MM 922.0 to 921.0
Kentucky / Tennessee Border MM 882.5 Lock & Dam -- Smithland MM 918.5
Noranda Aluminum, New Madrid Dock, MO MM 883.8 Barter Enterprises Co., IL MM 896.6
New Madrid Co., Port Authority, MO MM 885.0 Empire Dock Co., IL MM 896.0
Koch Materials Co. & Cargill, Inc., MO MM 888.0 City of Carrsville, Ky MM 893.9 to 894.2
Ralph Anderson Lumber Co., Dock, MO MM 888.7 County Line (Livingston / Crittenden) MM 893.0
Sinclair Pipeline Co., New Madrid Terminal Dock, MO MM 889.2 Cave In Rock Ferry MM 889.4
Bunge Corp., Hickman Grain Elevator, Ky MM 921.6 Cave In Rock Ferry MM 881.0
Hickman Ferry, Hickman Landing, Ky MM 921.7 Rigsby & Barnard Quarry, IL MM 881.2
Hickman-Fulton Co. Riverport Authority, Ky MM 922.0 Dravo Basic Materials, IL MM 879.0
River Grain Co., Hickman Dock, Ky MM 922.0 County Line (Crittenden / Union) MM 873.4
Hickman Ferry, Dorena Landing, MO MM 922.6 Pyro Mining Co. (Dock), Ky MM 871.3
City of Hickman, Ky MM 922.6 to 921.6 Union Sand & Gravel, Inc., Ky MM 870.2
Gulf Coast Grain Co., MO MM 923.0 Kanipe Enterprises, Inc., Ky MM 870.1
County Line (Fulton / Hickman) MM 927.8 Peabody Coal Co., IL MM 858.8
City of Columbus, Ky (no tax) MM 937.2 to 936.5 Delta Materials Co., IL MM 858.4
Great Rivers Marine, Columbus Service Dock, Ky MM 936.9 Bunge Corp., IL MM 858.3
County Line (Hickman / Carlisle) MM 937.5 City of Shawneetown, IL MM 858.0
River Fleets, Inc., Moores Landing Wharf, Ky MM 942.0 Lock & Dam -- John T Meyers MM 846.0
Great Rivers Marine Service, Ky Fleet Mooring, Ky MM 949.0 Farmers Grain Co., Ky MM 842.6
County Line (Carlisle / Ballard) MM 950.0 City of Uniontown, Ky MM 842.8 to 841.9
Westvaco Corp., Wickliffe Dock, Ky MM 950.0 Peabody Coal Co., Ky MM 841.6
John R Beasley Construction Co., Ky MM 951.0 Evansville Materials, IN MM 833.2
City of Wickliffe, Ky MM 952.0 to 951.0 Mulzer Crushed Stone, IN MM 833.2
CGB Marine Services, MO MM 952.0 County Line (Union / Henderson) MM 831.7
Island 1 Fleeting Moorings, MO MM 952.0 CF Industries, IN MM 831.2
Economy Boat Store, Wickliffe Dock, Ky MM 952.0 Marathon Oil Co., IN MM 830.5
Mouth of Ohio River MM 953.8 Continental Grain Co., IN MM 830.5 & 830.1
City of Mt. Vernon, IN MM 830.0 to 829.0
Indian Refinery, IN MM 829.9
Country Mark, Inc., IN MM 829.7
ADM Milling Co., IN MM 829.5
Hutson Co., Inc., IN MM 828.5
Consolidated Grain & Barge Co., IN MM 828.2
Cargill, Inc., IN MM 828.2
Southern Indiana Gas & Electric Co., IN MM 817.1
Henderson Materials, Inc., Ky MM 808.6
Sun Refining & Mkt. Co., Ky MM 808.4
Ellis Grain Co., Ky MM 808.3
Continued on Next Page
Provided below are the navigable waterways of Kentucky. Important mile points have been provided for each waterway. For the Green, Big Sandy, Kentucky, Licking,
Cumberland and the Tennessee rivers, the figures (mile marks) designate mileage above the confluence with the Ohio River. The last mile mark listed is either a) the
maximum point of travel for the designated waterway upriver or b) the point representing the border of Kentucky.
KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS
AS OF JANUARY 1, 2020
MILE MILE
OHIO RIVER MARKS OHIO RIVER MARKS
Agrico Chemical & Henderson Dock, Ky MM 807.5 Jefferson Riverport, Ky MM 618.2
Delta Materials Co., Ky MM 804.7 Borden Chemicals, Ky MM 615.2
Peavey Grain, Ky MM 804.6 Kerr-McGee Terminal, Ky MM 614.0
City of Henderson, Ky MM 805.4 to 801.3 American Synthetic Rubber Co., Ky MM 613.5
Home Oil Company, Ky MM 801.4 Louisville Gas & Electric Co., Ky MM 612.9
Evansville Materials, IN MM 797.7 ITAPCO Corp., Ky MM 612.7
Southern Indiana Dock, IN MM 794.4 Airco Carbide Co., Ky MM 612.6
ITAPCO Oil Co., IN / Amoco Oil Co, IN MM 794.0 Five M Transportation Co., IN MM 612.5
Ashland Oil Co., IN MM 793.8 Chevron USA, Inc., Ky MM 612.4
General Waste Products, Inc., IN MM 793.6 Ashland Oil, Inc., Ky MM 612.2
Garnac Grain Co., IN MM 793.7 BP Oil Corp., Ky MM 612.0
Cargill, Inc., IN MM 793.3 Louisville Refining Terminal, Ky MM 611.7
Evansville Barge & Marine Service, IN MM 793.2 Public Service Co. Indiana, IN MM 610.0
City of Evansville, IN MM 794.0 to 792.0 ITAPCO Corp., IN MM 609.4
Valley Terminal, IN MM 793.0 Lock & Dam -- McAlpine MM 606.8
Evansville Materials, IN MM 792.6 Ashland Oil, Inc., IN MM 604.0
Green River & Shores Servicing, Ky MM 785.8 Ashland Asphalt, Ky MM 603.0
Evansville Terminal Co., IN MM 784.0 Missouri Portland Cement, Ky MM 602.9
Mulzer Grain Loading, IN MM 779.1 Riverway Louisville Terminal, Ky MM 602.8
Mulzer Crushed Stone, IN MM 779.0 Shell Oil Co., Ky MM 602.6
Lock & Dam -- Newburgh MM 776.1 Jeffboat, Inc., IN MM 602.3
Aluminum Co. of America, IN MM 773.7 Nugent Sand Co., Ky MM 601.7
County Line (Henderson / Daviess) MM 771.3 Louisiana Dock Co., Ky MM 601.3
Owensboro Riverport Authority, Ky MM 758.6 American Commercial Terminals, Ky MM 601.2
City of Owensboro, Ky MM 759.8 to 752.8 River Road Terminal, Ky MM 601.0
Owensboro Grain, Ky MM 756.2 City of Louisville, Ky MM 612.0 to 600.7
Yager Materials, Inc., Ky MM 756.1 Wooten's River Service, IN MM 599.0
Owensboro Grain, Ky MM 755.8 Indiana Port Comm. Terminal, IN MM 597.0
Missouri Portland Cement, Ky MM 755.7 Marine Builders, Inc., IN MM 596.3
Chevron USA, Ky MM 755.3 McBride Drydock, Ky MM 595.9
The Texas Co., Ky MM 754.4 County Line (Jefferson / Oldham) MM 592.5
River Terminal Co., Ky MM 753.7 Mulzer Crushed Stone, IN MM 586.4
Yager Dock, Ky MM 752.6 County Line (Oldham / Trimble) MM 576.3
Yager Marine Industries, Ky MM 752.5 Trimble Co Plant LGE Co., Ky MM 572.0
Pacific Molasses, Ky MM 751.9 Clifty Creek Plant Ky Power, IN MM 559.5
Green Coal Co., Ky MM 751.8 Consolidated Grain & Barge Co., IN MM 559.1
County Line (Daviess / Hancock) MM 742.2 City of Milton, Ky MM 558.0 to 556.9
City of Lewisport, Ky MM 739.0 to 737.6 County Line (Trimble / Carroll) MM 555.3
Big River RECC Power Plant, Ky MM 728.5 Nugent Sand Co., Ky MM 552.3
Mulzer Crushed Stone, IN MM 727.8 City of Prestonville, Ky MM 546.2 to 545.9
Nat. Southwire Aluminum Co., Ky MM 727.3 City of Carrollton, Ky MM 545.9 to 542.4
Yager Materials, Inc., Ky MM 726.8 Dow Corning Corp., Ky MM 541.5
City of Hawesville, Ky MM 724.4 to 722.9 City of Ghent, Ky MM 538.5 to 537.3
Lock & Dam -- Cannelton MM 720.7 Ghent Power Plant KU, Ky MM 535.8
County Line (Hancock / Breckinridge) MM 712.3 Gallatin Steel, Ky MM 535.2
City of Cloverport, Ky MM 711.8 to 710.4 County Line (Carroll / Gallatin) MM 535.0
County Line (Breckinridge / Meade) MM 689.7 Lock & Dam -- Markland MM 531.5
Riverside Stone, Ky MM 674.2 City of Warsaw, Ky MM 528.8 to 527.0
Mulzer Crushed Stone, IN MM 674.0 County Line (Gallatin / Boone) MM 516.6
Kosmos Cement Co., Ky MM 654.0 Hilltop Basic Resources, IN MM 514.0
City of Brandenburg, Ky MM 647.9 to 645.8 Cinergy East Bend, Ky MM 511.0
Olin Corp., Ky MM 643.4 Cinergy Dock, Ky MM 510.7
County Line (Meade / Hardin) MM 632.7 City of Belleview, Ky MM 503.5 to 502.9
City of West Point, Ky MM 631.0 to 630.0 Consolidated Grain & Barge Co., IN MM 496.6
County Line (Hardin / Jefferson) MM 629.9 City of Petersburg, Ky MM 494.6 to 495.6
Louisville Environmental Service, Ky MM 627.8 Tanner Creek Plant IndMich Elec., IN MM 494.0
Kosmos Cement Co., Ky MM 627.1 E I Dupont De Nemours Co., OH MM 490.7
Louisville Gas & Electric, Ky MM 626.4 Miami Fort CGE, OH MM 490.3
Marathon Asphalt Terminal, Ky MM 620.5
Sun Refining & Marketing Co., Ky MM 619.9
Continued on Next Page
KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS
AS OF JANUARY 1, 2020
KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS
MILE MILE
OHIO RIVER
MARKS
OHIO RIVER
MARKS
Chevron USA, Inc., OH MM 489.7 Maysville Dredging Co., Ky MM 432.0
Vigoro Industries, OH MM 489.3 City of Augusta, Ky MM 427.8 to 426.4
Koch Asphalt Co., OH MM 487.9 Davis Dock, OH MM 424.9
Consolidated Grain & Barge, OH MM 486.0 County Line (Bracken / Mason) MM 421.1
Monsanto Chemical Co., OH MM 484.2 City of Dover, Ky MM 420.9 to 420.1
Morehead Marine, Ky MM 482.6 City of Maysville, Ky MM 414.8 to 407.9
CGB Marine Services, OH MM 482.5 East Ky Power Coal Corp., Ky MM 414.1
Ashland Oil, Inc., Ky MM 480.9 Maysville Readymix -- Aberdeen OH MM 408.5
Cargill, Inc., OH MM 479.7 Crounse Corp., Ky MM 408.3
River Transportation Co., OH MM 479.5 Dayton Light & Power, Ky MM 406.4
CF Industries, OH MM 479.2 Crounse Corp., Ky MM 406.1
Shell Asphalt Co., OH MM 479.0 Transcontinental Terminals, Ky MM 405.9
Harper's, Ky MM 478.5 Crounse Corp., Ky MM 405.5
County Line (Boone / Kenton) MM 477.4 Stewart Sta. DLP Co., Ky MM 405.2
Ashland Oil, Inc., OH MM 477.1 Crounse Corp., Ky MM 405.0
Tresler Oil, OH MM 476.7 Stewart Sta. DLP Co., OH MM 404.5
Kosmos Cement Co., OH MM 476.4 Dravo Lime, Ky MM 403.2
Ashland Petroleum Co., OH MM 476.2 County Line (Mason / Lewis) MM 401.2
ITAPCO, Ky MM 475.5 City of Manchester, OH MM 396.0 to 398.0
I. Deutch & Sons, Inc., OH MM 475.3 Killen Sta. DLP Co., OH MM 390.6
Southside River Rail, OH MM 475.1 City of Concord, Ky MM 390.5 to 390.1
City of Bromley, Ky MM 474.6 to 473.9 Killen Sta. DLP Co., OH MM 389.6
City of Ludlow, Ky MM 473.9 to 472.3 Maysville Dredging Co., OH MM 378.0 - 379.0
City of Covington, Ky MM 472.3 to 470.2 Lewis Co. & Assoc. Dock, Ky MM 377.9
City of Cincinnati, OH MM 473.9 to 469.0 City of Vanceburg, Ky MM 378.6 to 377.4
City of Newport, Ky MM 470.2 to 469.3 County Line (Lewis / Greenup) MM 357.2
City of Bellevue, Ky MM 469.3 to 468.8 City of Portsmouth, OH MM 356.6 to 354.0
City of Dayton, Ky MM 468.8 to 465.8 City of New Boston, OH MM 352.1 to 350.5
City of Fort Thomas, Ky MM 465.8 to 462.2 City of South Shore, Ky MM 354.4 to 353.6
City of Silver Grove, Ky MM 462.2 to 458.5 Roy McGovney Construction, OH MM 353.9
City of Melbourne, Ky MM 458.5 to 457.5 Norfolk & Western RR, OH MM 352.6
City of California, Ky MM 448.2 to 446.8 MarkWest Hydrocarbon, Ky MM 351.6
City of Mentor, Ky MM 445.5 to 444.5 New Boston Coke Co., OH MM 350.8
Holnam, OH MM 474.6 Southshore Terminal, Inc., Ky MM 350.8
UNO-VEN Industries, OH MM 474.3 Barton Fish Corp., OH MM 350.2
BP Oil Co., KY MM 474.2 City of Sciotoville, OH MM 349.5 to 350.5
Union Oil Co., OH MM 474.0 BP Oil Co., OH MM 349.2
McGinnis Marine Service, Inc., Ky MM 473.3 Kokosing, OH MM 347.2
Cincinnati - Elkhorn Coal Co., OH MM 472.4 McGinnis, Inc. MM 346.9
Cincinnati Bulk Terminal, OH MM 472.1 to 471.6 Roy McGovney Construction, OH MM 346.9
Hilltop Basic Resources Corp., OH MM 470.8 Northfork Southern Corp., OH MM 344.6
County Line (Kenton / Campbell) MM 470.2 Teays Valley Transport, Ky MM 343.7
Noramco, OH MM 468.4 Lock & Dam -- Greenup Dam MM 341.0
Arcadian Chemical Corp., OH MM 465.8 Sunoco Chemicals, OH MM 336.4
Queen City Terminal, OH MM 465.7 Quality Barge Repair, OH MM 335.2
Tucker Marine, OH MM 464.3 City of Greenup, Ky MM 336.4 to 334.7
Cargill, Inc., OH MM 460.0 McGinnis, Inc., OH MM 334.8
Hilltop Basic Resources Corp., OH MM 459.8 Handy, Inc., Ky MM 333.8
Countrymark, Inc., Ky MM 458.8 Dow Chemical Co., OH MM 333.2
Agrico Chemical Co., Ky MM 457.0 EI Dupont Co., Ky MM 333.1
Walter C Beckjord, CGE, OH MM 452.9 City of Wurtland, Ky MM 332.9 to 331.4
Judd Marine Service, OH MM 448.5 City of Worthington, Ky MM 331.4 to 328.5
County Line (Campbell / Pendleton) MM 443.8 Tri State Nurseries, OH MM 331.0
Zimmer Power Plant CGE -- Moscow OH MM 443.2 Collins Mining Co., OH MM 330.0
Dravo Lime Co. -- Butler Ky MM 441.5 Matts Enterprises, Inc., OH MM 329.5
County Line (Pendleton / Bracken) MM 440.4 Southern Ohio Marine, OH MM 329.4
Lock & Dam -- Capt Anthony Meldahl MM 436.2
Continued on Next Page
AS OF JANUARY 1, 2020
MILE
OHIO RIVER MARKS
City of Russell, Ky MM 328.5 to 324.8
City of Ironton, OH MM 328.0 to 325.0
CSX, Ky MM 327.7
Rich Oil, Inc., OH MM 326.9
AK Steel Corp., Ky MM 325.5
Keystone, OH MM 325.0
Action Terminal, Inc., OH MM 324.9
County Line (Greenup / Boyd) MM 324.8
Honeywell, OH MM 324.6
McGinnis, Inc., OH MM 324.5
City of Ashland, Ky MM 324.4 to 318.9
Oliver Elam Dock, OH MM 323.7
McGinnis, Inc., OH MM 323.7
McGinnis, Inc., OH MM 323.3
Mansbach / Amber / Metal Coal MM 322.3
Kanawha River Terminals MM 321.8
McGinnis, Inc., Ky MM 320.3
AK Steel Corp., Ky MM 320.3
McGinnis, Inc., OH MM 320.1
Superior Marine Inc., OH MM 319.6
Merdie Boggs & Sons, Inc., Ky MM 319.4
Merdie Boggs & Sons, Inc., Ky MM 319.0
Chevron USA, Ky MM 319.0
Superior Marine, Inc., Ky MM 318.9
City of Catlettsburg, Ky MM 318.9 to 317.0
R&D Associates, Inc., Ky MM 318.8
Ashland Oil, Inc., OH MM 318.5
Ashland Oil, Inc., Ky MM 318.4
Ashland Oil, Inc., Ky MM 318.3
Merdie Boggs & Sons Inc., Ky MM 317.6
McGinnis, Inc., OH MM 317.6
Kentucky / West Virginia Border MM 317.0
AS OF JANUARY 1, 2020
KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS
Schedules A, B, C, and D are also available in an excel format
at the Department of Revenue Web site:
www.revenue.ky.gov
Complete Schedules A, B and C.
REPORT OF OWNED VESSELS IN YOUR POSSESSION
AS OF JANUARY 1, 2020
Page ____
A
61A207(A) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Report all owned vessels (both available and operating) in your eet as of January 1, 2020. Your entire eet of vessels must be listed on this schedule regardless of their location or operating territory or
whether the vessels operated on the waterways of Kentucky. If any of your owned vessels are in the possession of another person, entity, company, corporation or charterer as of January 1, 2020 you are
required to complete Schedule ‘B’. Complete all data elds shown without exception. If space is insucient, use the continuation sheet. Computer generated schedules are acceptable if they contain all
required data elds. NOTE: A listing of your owned vessels is available in a publication titled “Waterborne Transportation Lines of the United States Volume 3 Vessel Characteristics” produced by the
US Army Corps of Engineers. Access to this document can be made at: http://www.ndc.iwr.usace.army.mil/publications.htm
NAME OF TAXPAYER
COST
of MAJOR
IMPROVEMENTS
ORIGINAL
ACQUISITION
COST
Purchase Price
VESSEL
TYPE
(See Category Reference List)
YEAR
ACQUIRED
Purchased
MFG
YEAR
BUILT
COAST
GUARD
NUMBERVESSEL NAME AND NUMBER
YEAR
IMPROVED
YEAR
REBUILT
COST
OF REBUILD
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
TOTALS
REPORT OF OWNED VESSELS IN YOUR POSSESSION
AS OF JANUARY 1, 2020
Page ____
A
61A207(A) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
NAME OF TAXPAYER
COST
of MAJOR
IMPROVEMENTS
ORIGINAL
ACQUISITION
COST
Purchase Price
VESSEL
TYPE
(See Category Reference List)
YEAR
ACQUIRED
Purchased
MFG
YEAR
BUILT
COAST
GUARD
NUMBERVESSEL NAME AND NUMBER
YEAR
IMPROVED
YEAR
REBUILT
COST
OF REBUILD
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
TOTALS
Continuation
REPORT OF OWNED VESSELS - - IN POSSESSION OF OTHERS
AS OF JANUARY 1, 2020
Page ____
B
61A207(B) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Report all owned vessels that are in possession of other persons, companies, corporations, operators, charterers as of January 1, 2020. Complete all data elds below without exception. If space is
insucient, use the continuation sheet. Computer generated schedules are acceptable if they contain all required data elds.
NAME OF TAXPAYER
COST
of MAJOR
IMPROVEMENTS
ORIGINAL
ACQUISITION
COST
Purchase Price
NAME OF ENTITY
in POSSESSION
as of January 1, 2020
VESSEL
TYPE
(See Category
Reference List)
YEAR
ACQUIRED
Purchased
MFG
YEAR
BUILT
COAST
GUARD
NUMBERVESSEL NAME AND NUMBER
YEAR
IMPROVED
YEAR
REBUILT
COST
OF REBUILD
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
TOTALS
REPORT OF OWNED VESSELS - - IN POSSESSION OF OTHERS
AS OF JANUARY 1, 2020
Page ____
B
61A207(B) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
NAME OF TAXPAYER
COST
of MAJOR
IMPROVEMENTS
ORIGINAL
ACQUISITION
COST
Purchase Price
NAME OF ENTITY
in POSSESSION
as of January 1, 2020
VESSEL
TYPE
(See Category
Reference List)
YEAR
ACQUIRED
Purchased
MFG
YEAR
BUILT
COAST
GUARD
NUMBERVESSEL NAME AND NUMBER
YEAR
IMPROVED
YEAR
REBUILT
COST
OF REBUILD
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
TOTALS
Continuation
REPORT OF NONOWNED VESSELS IN YOUR POSSESSION
AS OF JANUARY 1, 2020
Page ____
C
61A207(C) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Report all non-owned vessels (both available and operating) in your possession as of January 1, 2020. This includes all short and long term leased vessels, bareboat charters and any other charters in which
you take possession of the vessel. All of your non-owned vessels must be listed regardless of their location or operating territory or whether the vessels operated on the waterways of Kentucky. Complete
all data elds shown without exception. Be aware that certain vessel data must be obtained from the actual owner. If space is insucient, use the continuation sheet. Computer generated schedules are
acceptable if they contain all required data elds.
NAME OF TAXPAYER
VESSEL
TYPE
(See Category
Reference List)
MFG
YEAR
BUILT
ANNUALIZED $
PAYMENT FOR
VESSEL
NAME & ADDRESS
OF ACTUAL OWNER
COAST
GUARD
NUMBERVESSEL NAME AND NUMBER
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
COST
of MAJOR
IMPROVEMENTS
ORIGINAL
ACQUISITION
COST
Purchase Price
YEAR
ACQUIRED
Purchased
YEAR
IMPROVED
YEAR
REBUILT
YOU MUST OBTAIN THIS DATA FROM THE ACTUAL OWNER(S)
COST
OF REBUILD
TOTALS
REPORT OF NONOWNED VESSELS IN YOUR POSSESSION
AS OF JANUARY 1, 2020
Page ____
C
61A207(C) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
NAME OF TAXPAYER
VESSEL
TYPE
(See Category
Reference List)
MFG
YEAR
BUILT
ANNUALIZED $
PAYMENT FOR
VESSEL
NAME & ADDRESS
OF ACTUAL OWNER
COAST
GUARD
NUMBERVESSEL NAME AND NUMBER
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
COST
of MAJOR
IMPROVEMENTS
ORIGINAL
ACQUISITION
COST
Purchase Price
YEAR
ACQUIRED
Purchased
YEAR
IMPROVED
YEAR
REBUILT
YOU MUST OBTAIN THIS DATA FROM THE ACTUAL OWNER(S)
COST
OF REBUILD
TOTALS
Continuation
COMMERCIAL WATERCRAFT
VALUATION WORKSHEET
AS OF JANUARY 1, 2020
Page ____
D
61A207(D) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Name of Taxpayer
INSTRUCTIONS
The original cost, the cost of rebuilds and the cost of major improvements of all owned and non-owned vessels must be entered on this schedule and aggregated by age
and multiplied by the appropriate factor to arrive at the Assessed Value. The totals of the ‘Original Cost,’ ‘Cost of Rebuilds’ and ‘Cost of Major Improvements’ columns must
equal the amounts listed on Schedules A and C.
Year Age
Original Cost Factor
Factored
Original Cost
Cost of Rebuilds
& Improvements
Factored Cost
of Rebuilds
& Improvements
Factor Total Value
Total
Factored
Value
2019 1 X 0.972 = X 0.917 =
2018 2 X 0.968 = X 0.865 =
2017 3 X 0.964 = X 0.789 =
2016 4 X 0.932 = X 0.696 =
2015 5 X 0.883 = X 0.591 =
2014 6 X 0.859 = X 0.502 =
2013 7 X 0.826 = X 0.405 =
2012 8 X 0.793 = X 0.307 =
2011 9 X 0.782 = X 0.213 =
2010 10 X 0.754 = X 0.109 =
2009 11 X 0.690 = X 0.100 =
2008 12 X 0.688 = X 0.100 =
2007 13 X 0.663 = X 0.100 =
2006 14 X 0.654 = X 0.100 =
2005 15 X 0.632 = X 0.100 =
2004 16 X 0.623 = X 0.100 =
2003 17 X 0.576 = X 0.100 =
2002 18 X 0.526 = X 0.100 =
2001 19 X 0.469 = X 0.100 =
2000 20 X 0.417 = X 0.100 =
1999 21 X 0.362 = X 0.100 =
1998 22 X 0.302 = X 0.100 =
1997 23 X 0.245 = X 0.100 =
1996 24 X 0.186 = X 0.100 =
1995 25 X 0.128 = X 0.100 =
1994 26 X 0.100 = X 0.100 =
1993 27 X 0.100 = X 0.100 =
1992 28+ X 0.100 = X 0.100 =
TOTALS $ $ $ $ $ $
REPORT OF KENTUCKY ROUTE MILES
AS OF JANUARY 1, 2020
61A207(E) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
E
Name of Taxpayer
Are you a Kentucky based carrier?  Ye s   No
What is your Vessel Operating Base (the city or locality of the operating headquarters of your vessels)?
If you are a Kentucky based carrier, did you engage in any waterborne traffic movements outside of Kentucky territory during the calendar year of 2019?  Yes  No
Did your organization perform any foreign (non US) waterborne traffic movements during the calendar year of 2019?  Yes  No
KENTUCKY
Examine all through trips performed on any Kentucky waterway during the calendar year of 2019. Determine the furthest distance between the beginning and ending points on each
traveled waterway of Kentucky. Measure the one-way mileage distance between those points. This is your ‘Kentucky Route Miles’. Enter the ‘Kentucky Route Miles’ for each Navigable
Kentucky Waterway’ listed below. Next, apply the ‘State Adjustment Factor’ to the ‘Kentucky Route Miles’ figure to arrive at your ‘Adjusted Kentucky Route Miles.’
For the purpose of this return, System and Kentucky Route Miles are the maximum one way distance measured in miles traveled between two points of operation on each traveled waterway.
Page ____
MISSISSIPPI 71.30 50%
OHIO 664.70 90%
TENNESSEE 62.40 100%
CUMBERLAND 74.70 100%
BIG SANDY 14.20 50%
GREEN 108.90 100%
KENTUCKY 65.00 100%
LICKING 7.00 100%
Total 1,068.20 Total Total
NOTE:    If you did not engage in waterbourne trac movements outside of Kentucky, Schedule  F  “Report of System Route Miles,” is not required. 
Ending
Mile
Marker
(c)
Adjusted
Kentucky
Route Miles
(a) x (b)
(b)
State
Adjustment
Factor
(a)
Kentucky
Route
Miles
Ending
Reference
Point
Beginning
Mile
Marker
Beginning
Reference
Point
Maximum Total
Navigable
One Way Miles
Navigable
Kentucky
Waterways
ORIGIN DESTINATION
SYSTEM
Examine all through trips performed in domestic commerce or related commercial activity on any waterway within the United States territory during the calendar year of 2019.
Determine the furthest distance between the beginning and ending points traveled on any waterway for any trip. Measure the one way distance between those points. This is your
‘System Route Miles Per Waterway’. Be sure to include your Kentucky waterways in this chart.
You are required to provide a detailed river map that illustrates your actual system route traveled during the calendar year of 2019.
ORIGIN DESTINATION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Ending
Mile
Marker
Ending
Reference
Point
Beginning
Mile
Marker
Beginning
Reference
Point
Route Miles
Per
Waterway
Navigable System
Waterways
(List the name of river(s) actually traveled)
Name of Taxpayer
Page ____
61A207(F) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
F
REPORT OF SYSTEM ROUTE MILES
AS OF JANUARY 1, 2020
ORIGIN DESTINATION
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
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Ending
Mile
Marker
Ending
Reference
Point
Beginning
Mile
Marker
Beginning
Reference
Point
Navigable System
Waterways
(List the name of river(s) actually traveled)
Route Miles
Per
Waterway
Name of Taxpayer
Page ____
61A207(F) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
F
REPORT OF SYSTEM ROUTE MILES
AS OF JANUARY 1, 2020
ORIGIN DESTINATION
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Ending
Mile
Marker
Ending
Reference
Point
Beginning
Mile
Marker
Beginning
Reference
Point
Navigable System
Waterways
(List the name of river(s) actually traveled)
Route Miles
Per
Waterway
GRAND TOTAL =
Name of Taxpayer
Enter your  total  system  route 
miles  for  all  waterways.
61A207(F) (1-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
F
Page ____
REPORT OF SYSTEM ROUTE MILES
AS OF JANUARY 1, 2020
TERMINOLOGY
Bareboat Charter: an arrangement for the hiring of a vessel, whereby no crew or provisions are included as party of the
agreement. The owner of the vessel gives possession of the ship to the charterer.
Capacity Tons: the full load cargo capacity of the vessel in short tons (2,000 lbs.)
Cargo Handling Equipment: permanent fixtures on the vessel, such as cranes, derricks, hoists, pumps, etc.
Coast Guard Number: the official number assigned to a particular vessel by the U.S. Coast Guard at the time of registration.
This number is normally retained by a vessel throughout the life of the vessel.
Domestic Commerce: Vessel and commodity movements performed within the contiguous and non-contiguous states and
territories of the United States. This includes Puerto Rico, Virgin Islands, Guam, American Samoa
Wake Island, the U.S. Trust territories and the 48 contiguous states.
Domestic Traffic: Coastwise: Domestic traffic receiving a carriage over the ocean, or the Gulf of Mexico, (e.g., New
Orleans to Baltimore, New York to Puerto Rico, San Francisco to Hawaii, Alaska to Hawaii). Traffic
between Great Lakes ports and seacoast ports, when having a carriage over the ocean, is also termed
Coastwise.
Lakewise: Waterborne traffic between the United States ports on the Great Lakes System. The Great
Lakes System is treated as a separate waterway system rather than as a part of the inland waterway
system. In comparing historical data for the Great Lakes System, one should note that prior to calendar
year 1990, marine products, and sand and gravel being moved from the Great Lakes to Great Lake
destinations were classified as local traffic. From 1990 on, these activities are classified as lakewise
traffic.
Internal: Vessel movements (origin and destination) which takes place solely on inland waterways.
An inland waterway is one geographically located within the boundaries of the contiguous 48 states
or within the boundaries of the State of Alaska.
The term “internal traffic” is also applied to these vessel movements: those which involve carriage
on both inland waterways and the Great Lakes; those occurring between offshore areas and inland
waterways (e.g., oil rig supplies and fish); and those taking place within Delaware Bay, Chesapeake
Bay, Puget Sound, and the San Francisco Bay, which are considered internal bodies of water rather
than arms of the ocean.
Foreign Traffic: Inbound—Includes waterborne imports and inbound in-transit merchandise.
Imports
Overseas: Inbound merchandise originating in foreign countries other than Canada and arriving by
marine vessel for direct U.S. consumption and entries into custom bonded storage and manufacturing
warehouses.
Canadian: Inbound merchandise originating in Canada and arriving by marine vessel for direct U.S.
consumption and entries into custom bonded storage and manufacturing warehouses.
Inbound In-transits: Merchandise coming into the United States by marine vessel from a foreign
country and shipped to a foreign country without having been entered as an import. In-transit
merchandise is treated as inbound when unloaded from a marine vessel.
Foreign Traffic: Outbound—Includes waterborne exports and outbound in-transit merchandise.
Exports
Overseas: Outbound domestic merchandise and re-export of foreign merchandise from a U.S. foreign
trade zone shipped by marine vessel to foreign countries other than Canada.
Canadian: Outbound domestic merchandise and re-export of foreign merchandise from a U.S. foreign
trade zone shipped by marine vessel to Canada.
Outbound In-transits: Merchandise coming into the United States from a foreign country and
shipped by marine vessel to a foreign country without having been entered as an import. In-transit
merchandise is treated as outbound when loaded onto a marine vessel.
Net Tonnage: the volume of space available for the accommodation of passengers and the stowage of cargo, expressed
in units of 100 cubic feet for each net ton.
Rebuilt: the rebuilt status is a vessel modification or significant improvement that extends the working life of
the vessel.
Route Mile: the one-way directional waterway mileage over which a vessel(s) traversed in domestic commercial
service upon one or more waterways. Route miles are a measure of the route path over a waterway
in which a vessel traversed. Route miles are computed with regard to direction, but without regard
to frequency of travel.
Through: movements transiting a waterway (loaded or unloaded), or stretch thereof.
Ton Miles: water carriage ton-miles domestic or foreign are calculated by multiplying the tons of commerce being
moved by the number of miles actually moved on the waterway or channel. The ton-mile parameter
measures the total activity on a waterway or channel. Example, 50 short tons moving 200 miles on
a particular waterway would yield 10,000 ton-miles for that waterway.
Tons: weight measurement equal to 2,000 lbs.
Trans-shipments: ports and offshore anchorages where cargo is moved from one vessel to another.
Trip: a trip is a vessel movement between every point of departure and every point of arrival.
Trip Ton-Miles: trip ton-miles is a measure of a single waterway’s contribution to the whole waterway system. Trip ton-
miles are computed by identifying every commercial cargo-carrying vessel that has piled a particular
inland waterway and summing the products of the tons times the total trip-miles for each vessel trip.
“Trip-miles” is the total distance from origin (loading) to destination (unloading). Example, a barge
carrying 1,200 tons of wheat might travel 30 miles on the Cumberland River but its total trip to New
Orleans might be 1,000 miles. This trip would contribute 1,200,000 trip ton-miles to the Cumberland
River.
Vessel Operating Base: the city or locality of the operating headquarters of the vessel.
Year Built: the calendar year the vessel was built.
DEPARTMENT OF REVENUE
OFFICE OF PROPERTY VALUATION
FRANKFORT, KENTUCKY 40601-2103
IMPORTANT—DO NOT DESTROY
(This packet contains Property Tax Returns and Instructions)