Form 51A228 is an official tax document issued by the Kentucky Department of Revenue. Its purpose is to allow businesses, governmental units, or institutions to apply for a specialized tax exemption certificate related to fluidized bed combustion technology. This form is used by organizations that are building, upgrading, or currently operating facilities that utilize this specific energy and emissions-control technology. The application collects comprehensive details about the applicant, the physical location of the project, construction timelines, and financial estimates such as the capitalized cost and market value of the facility. Completing this application correctly matters because the state uses this exact information—along with required blueprints and material lists—to determine if the project legally qualifies for the tax exemption. Missing information or missing attachments will result in processing delays or a denial of the exemption request.
How To File Form 51A228
This application must be submitted by mail directly to the state tax authority.
Mail your fully completed application and all necessary supporting documents to: Department of Revenue Frankfort, Kentucky 40620
Before sitting down to complete the form, you should prepare several critical documents and figures. You will need your project blueprints or facility plans, a comprehensive list of all materials and equipment used for the facility, your Internal Revenue Service (IRS) capitalized construction cost calculations, and an estimate of the facility’s market value. If your physical plans or equipment lists are not yet finalized, you must know the exact date you intend to submit them to the department.
How To Complete Form 51A228
Business and Facility Information
Name of Business Print or type the exact legal name of the business, institution, or governmental unit applying for the tax exemption. This must match the name registered with the state.
Telephone Number Provide the primary contact phone number for the business, including the area code.
Location of Facility: Number and Street Enter the physical street address where the fluidized bed combustion facility is located or will be built. Do not use a P.O. Box for this section.
Location of Facility: City or Town Write the name of the city or town where the physical facility resides.
Location of Facility: County Provide the specific Kentucky county where the facility is located.
Location of Facility: State Enter the state for the physical location of the facility (typically Kentucky).
Location of Facility: ZIP Code Provide the zip code for the facility’s physical location.
Mailing Address: P.O. Box or Number and Street Enter the street address or P.O. Box where the business receives its official mail. If this is the same as the facility location, rewrite the address here.
Mailing Address: City or Town Write the city or town for the business mailing address.
Mailing Address: County Provide the county for the mailing address.
Mailing Address: State Enter the state where the mailing address is located.
Mailing Address: ZIP Code Provide the appropriate zip code for the business mailing address.
Nature of Business Briefly describe the primary industry or daily operations of your organization.
Facility Details and Required Attachments
Question 1: Submission of Plans You are required to submit your facility blueprints or plans alongside this form. If you cannot attach them today, use the blank line provided to enter the approximate date you will deliver them to the Department of Revenue.
Question 2: Listing of Equipment and Materials You must attach a detailed inventory of the materials and equipment required for the facility. If this list is currently unavailable, use the provided space to enter the estimated date you will submit it to the department.
Question 3: Existing Facility Status Check the “Yes” box if the facility applying for the exemption is already built and currently exists. Check the “No” box if the facility is entirely new and has not yet been constructed.
Question 4: Capitalized Cost of Construction Enter the projected or exact capitalized cost to build the facility. This financial figure must be calculated according to standard IRS guidelines for capitalized construction costs.
Question 5: Estimated Market Value Provide a monetary estimate of what the completed facility is worth on the open market.
Question 6: Expected Completion Date Write down the exact date or the anticipated date when the construction of the facility will be totally finished.
Official Use Only Section
For Official Use Only Do not write anything in this designated box. This space is strictly reserved for the Department of Revenue staff to process and stamp your application.
Signature and Certification
Person Authorized to Sign Legibly print the first and last name of the individual who holds the legal authority to sign tax documents on behalf of the business or institution.
Signature The authorized person must provide their physical signature here. By signing, they officially certify that all statements made on the application are true and correct to the best of their knowledge.
Title Enter the official corporate or organizational job title of the person who signed the document.
Date Write the exact date the application was signed.
Final Review Before Filing
Before mailing your application to the Department of Revenue, review this checklist to ensure your submission is complete:
- Verify that the legal business name matches your state and federal registrations.
- Ensure both the physical facility location and your mailing address are completely filled out, including the county.
- Confirm that you have either attached your facility plans or provided a specific date when they will be submitted.
- Check that you have attached your equipment and materials list, or entered a target date for submission.
- Verify that your construction costs follow IRS capitalization guidelines.
- Ensure an authorized representative has printed their name, signed, dated, and provided their title at the bottom of the form.
- Make a complete copy of the application and all attached schedules for your business records prior to mailing.