Low Compliance ComplexityKY

Kentucky CAM Reconciliation Compliance Guide for Landlords

Statutory requirements, tenant audit rights, and landlord obligations for commercial CAM reconciliation in Kentucky.

Primary Statute

KRS § 383.010 et seq. (Landlord and Tenant — general provisions); minimal commercial-specific statutes

Key Takeaway for Landlords

Kentucky's statewide property tax (in addition to local taxes) means CAM tax pass-throughs include both components. Ensure reconciliation statements break out state vs. local property tax for transparency.

Reconciliation Timing Requirements

No statutory deadline for commercial CAM reconciliation.

Tenant Audit Rights

No statutory commercial tenant audit rights.

Required Disclosures

No statutory commercial CAM disclosure requirements.

Penalty Provisions

No CAM-specific penalties for commercial leases.

Regulatory Body

Kentucky Real Estate Commission

Kentucky CAM Context

Kentucky assesses property at 100% of fair market value. Louisville and Lexington are the primary commercial markets. Kentucky is one of few states with a statewide property tax in addition to local taxes, which adds a layer to CAM tax calculations.

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