Hello, bartman53-ga!
Since it has been a while since I last visited Kentucky, I had to
check with a friend of mine who is a recent Kentucky transplant to get
the scoop on whether there were any real mountains west of the
Appalachians. Although the answer is "no," he did say that most of
Kentucky is quite hilly until you get nearer to and west of Bowling
Green. Then the state becomes quite flat. Therefore, by looking at a
county map, coupled with tax information and proximity to the two
state VA hospitals, it should narrow down the scope of your search
quite a bit.
VA Hospitals in Kentucky
***********************
Lexington VA Medical Center
1101 Veterans Drive
Lexington, KY 40502-2236
Phone: (859) 233-4511
http://www.va.gov/sta/guide/facility.asp?ID=72
"This is a two-division tertiary level medical center that provides an
array of acute and extended care services. Acute medical,
neurological, surgical, psychiatry and rehabilitation medicine
services are provided at Cooper Drive Division located adjacent to the
University of Kentucky Medical Center. The Leestown Division, five
miles from Cooper Drive, offers nursing home care (which includes
hospice and respite services) as well as primary care and several
outpatient mental health modalities (including substance abuse
treatment and post-traumatic stress care). The Lexington VA Medical
Center also operates a community-based outpatient clinic in Somerset,
Kentucky."
Special Programs:
ICU's (Medical, Coronary Care, Surgical)
Cardiac Cath Lab with Angioplasty
Cardiac Surgery
Ventilator Dependent Unit Special Diagnostic and Treatment Unit
Pulmonary Function Lab
Hemodialysis
Ambulatory Surgery
Electronmicroscopy
Special Reference Lab
Audiology/Speech Pathology
Supportive Care Unit
Geriatric Evaluation Unit
Mental Health Clinic
Day Hospital Program
Substance Abuse Treatment Program
Vet Center
Outreach Clinics
Post Traumatic Stress Clinical Team
Women's Health Clinic
Primary Care
MRI
===
Louisville VA Medical Center
800 Zorn Avenue
Louisville, KY 40206
Phone: (502) 895-3401
Fax: (502) 894-6225
http://www.va.gov/sta/guide/facility.asp?ID=79
"The Louisville VA Medical Center is an active, affiliated acute care
and outpatient facility located on a 47-acre hilltop near downtown
Louisville and overlooking the Ohio River. The VA Louisville VA
Medical Center’s main campus is located at 800 Zorn Avenue,
Louisville, Kentucky. The Louisville VA Medical Center also has three
Community Based Outpatient Clinics (CBOC) in Louisville, Fort Knox,
KY, and New Albany, IN, serving 24 counties in Kentucky and 12 in
southern Indiana. Additionally, Louisville VA Medical Center operates
an approved TRICARE family practice and an outpatient mental health
and behavioral sciences program at satellite locations within the
Louisville area. Louisville VA Medical Center is a tertiary care
facility classified as a Clinical Referral Level 2 Facility. It is a
teaching hospital, providing a full range of patient care services,
with state-of-the-art technology as well as education and research.
Comprehensive health care is provided through primary care, tertiary
care, and long-term care in areas of medicine, surgery, psychiatry,
physical medicine and rehabilitation, neurology, oncology, dentistry,
geriatrics, and extended care. The Louisville VA Medical Center is a
part of the Veterans Integrated Service Network (VISN) 9, which
includes facilities in Tennessee, Kentucky, and West Virginia."
Special Programs:
Primary Care
Audiology
Women's Clinic
Surgical Vascular Laboratory
Specialty Clinics
Cardiac Rehabilitation
Ambulatory Surgery Unit
Hospice & Palliative Care
Mental Health Service Teams
Visual Impairment
Overview of State Tax Information
*********************************
The following is taken from "Major Personal Taxes In Kentucky." Think
Kentucky.
http://www.edc.state.ky.us/kyedc/pdfs/mptxinky.pdf
State Individual Income Tax:
============================
Tax Rates: First $3000 - 2%
Next $1000 - 3%
Next $1000 - 4%
Next $3000 - 5%
Over $8000 - 6%
Exemptions include Social Security Benefits.
State and Local Property Taxes:
==============================
(An Item of Interest):
"Property owners age 65 and over or totally disabled are allowed a
homestead exemption on their principal owner-occupied residences,
adjusted every two years for changes in the US Consumer Price Index.
The Homestead exemption for 2002 is $26,800.Condominium units qualify
for the exemption."
Average Rates Per $100 of Assessed Valuation in Kentucky (2001)
==============================================================
Real Estate, Mobile Homes:
State County City Schools Total
===== ====== ===== ======= ======
$0.136 $0.2154 $021216 $0.47246 $1.03602
(Other classes of property, including motor vehicles, boats, bonds,
etc may be seen in the file)
State Retail Sales and Use Tax
==============================
"A 6.0 percent state tax is levied on retail sales to consumers and on
leases and rentals of tangible personal property in Kentucky. Major
exemptions are motor fuels, take-home foods, prescription medicines,
medical supplies such as insulin and diabetic supplies, medical
oxygen......residential utilities except telephone, and fuels for
residential purposes. *** Local sales taxes are not levied in
Kentucky.***
State Motor Vehicle Usage Tax
=============================
"A usage tax of 6.0 percent is levied on motor vehicles when first
registered in Kentucky.....
=======
The 2001 Property Tax Rates for the Commonwealth of Kentucky are
broken down by County and some cities within each county, at
http://revenue.state.ky.us/pdf/ratebook2001.pdf
I have summarized the property tax data for each county, which is
expressed in cents per $100 dollars of assessed value:
Adair County 21.470
Allen 31.300
Anderson 16.900
Ballard 24.975
Barren 15.400
Bath 31.800
Bell 25.200
Boone 18.600
Bourbon 21.500
Boyd 32.130
Boyle 12.400
Bracken 38.920
Breathitt 28.000
Breckinridge 21.100
Bullitt 15.930
Butler 18.050
Caldwell 23.800
Calloway 24.100
Campbell 20.670
Carlisle 27.700
Carroll 18.200
Carter 20.890
Casey 25.400
Christian 17.070
Clark 17.300
Clay 18.110
Clinton 12.590
Crittenden 19.000
Cumberland 21.250
Daviess 21.200
Edmonson 19.700
Elliott 33.700
Estill 32.100
Fayette 7.900
Fleming 31.110
Floyd 24.440
Franklin 23.800
Fulton 28.300
Gallatin 23.190
Garrard 16.980
Grant 28.310
Graves 17.500
Grayson 17.760
Green 27.300
Greenup 17.800
Hancock 12.500
Hardin 14.600
Harlan 35.900
Harrison 18.970
Hart 19.400
Henderson 17.800
Henry 23.400
Hickman 18.700
Hopkins 15.400
Jackson 23.900
Jefferson 12.800
Jessamine 13.500
Johnson 20.707
Kenton 24.100
Knott 18.400
Knox 24.600
Larue 21.500
Laurel 17.380
Lawrence 26.700
Lee 37.200
Leslie no numbers
Letcher 26.600
Lewis 22.600
Lincoln 22.700
Livingston 19.400
Logan 20.892
Lyon 22.500
Mccracken 19.600
Mccreary 23.100
Mclean 18.200
Madison 22.200
Magoffin 44.100
Marion 15.260
Marshall 27.400
Martin 24.600
Mason 24.600
Meade 24.600
Menifee 32.390
Mercer 20.100
Metcalfe 20.400
Monroe 28.400
Montgomery 16.800
Morgan 30.430
Muhlenberg 20.220
Nelson 18.400
Nicholas 19.200
Ohio 17.360
Oldham 16.400
Owen 26.300
Owsley 41.550
Pendleton 25.000
Perry 25.300
Pike 24.050
Powell 18.700
Pulaski 11.600
Robertson 30.200
Rockcastle 16.620
Rowan 11.600
Russell 21.700
Scott 18.400
Shelby 22.500
Simpson 20.700
Spencer 20.510
Taylor 21.700
Todd 16.690
Trigg 17.100
Trimble 20.200
Union 18.000
Warren 12.700
Washington 17.220
Wayne 19.300
Webster 32.900
Whitley 17,800
Wolfe 24.650
Woodford 10.400
(These numbers do no include school taxes, fire districts, special
assessments, etc. which can all be found on the accompanying tax table
beside each county, once you have narrowed down your selections)
====
Kentucky County Maps
********************
A map of Kentucky divided into counties, with links, is located on the
KYGen Website at
http://www.rootsweb.com/~kygenweb/counties/kymap.html
From this map, you can pinpoint the location of the counties with the
lowest or most attractive tax rates, and see if they are in an area of
the state that is attractive to you.
The US Census Bureau also has an excellent Kentucky County Selection
Map at http://quickfacts.census.gov/qfd/maps/kentucky_map.html, with
each county titled and linked to a page of facts concerning
demographics.
===
Also read "Differences in Tax Bases and Tax Effort Across Kentucky
Counties," by William H. Hoyt.
Center for Business and Economic Research, University of Kentucky
http://gatton.uky.edu/CBER/Downloads/hoyt01.htm
(The above document has numerous county table links that show
population, income, tax rates, etc.)
For example:
http://gatton.uky.edu/CBER/Downloads/hoyt01.htm
===========
To narrow down the counties with the most attractive tax rates
coupled with the mountainous area you desire, I took all counties with
a tax rate under 20, and then eliminated those that were west of
Louisville. The following counties were left, and I have put an * by
the ones with the closest proximity to mountains within driving
distance to a VA hospital. The other counties without an asterick are
still in close proximity to a VA hospital, and usually close to some
type of water source.
Anderson
Boone
Boyle
Bullitt
Christianson
Clark *
Clay *
Clinton
Fayette *
Garrard *
Greenup *
Harrison *
Jefferson
Jessamine *
Knot
Laurel *
Marion
Montgomery *
Nelson
Nicholas*
Oldham
Powell *
Pulaski *
Rockcastle *
Rowan *
Scott
Washington
Wayne
Whitley
Woodford
For the above counties, the link on each county also provides you
with the "Median value of owner-occupied housing units, 2000"
http://quickfacts.census.gov/qfd/states/21/21113.html
However, to find mean value of acreage would be somewhat harder.
Parcel size and location within the county would be a determining
factor. Unless you can narrow it down a bit, especially by parcel
size, it would be easier to go to Real Estate Listings within the
county once you have narrowed down the counties that are most
attractive to you. I would be happy to pursue that, once you have
decided on the counties that are of most interest.
===
Does Morgantown come anywhere near fitting the bill?
*****************************************************
Morgantown is the seat of Butler County and is located west of the
Green River on US 231, KY 70, and KY 79. The location of Butler County
may be seen on the Kentucky map at
http://www.uky.edu/KentuckyAtlas/21031.html
The 2000 population of Morgantown was 2,544.
http://www.epodunk.com/cgi-bin/genInfo.php?locIndex=4191
The 1999 population of Butler Country was 12,019.
(From Online Highways at http://www.ohwy.com/ky/y/y21031.htm)
Butler County property tax rates are 18.050, which is on the lower end
of the scale in comparison to the other counties.
City Property Tax Rates for Real Estate - 14.30 (cents per $100
dollars of assessed value)
http://revenue.state.ky.us/pdf/ratebook2001.pdf
Unfortunately, Morgantown is in the flatter area of the state, which
doesn't suit your desire for mountains or hills. However, it is near
the Green River, Nolin River Lake and Mammoth Cave National Park.
It is within 150 miles of the VA hospital in Louisville.
=====
I hope this information is informative and will help you to narrow
down your selections. If you have any further questions, or need
additional clarification, please don't hesitate to ask me *before*
rating this answer. I will be more than happy to help you.
umiat-ga
Google Search Terms
Kentucky AND lowest taxed county
veterans hospitals AND Kentucky
Morgantown Kentucky |
Clarification of Answer by
umiat-ga
on
15 Apr 2003 17:09 PDT
Steve,
I am not a tax expert, by any means, so all I can do is point you to
some websites which may answer your question. The main point I want to
stress is that if the Federal government does not tax your benefits,
that it would be highly doubtful that they would be taxed at the state
level.
I hope the following will be helpful. However, you can always walk in
to a local chapter of H&R Block, and they will probably give you an
immediate answer. You can also try contacting an IRS tax advisor at
your nearest IRS office. We often consult with them since we run a
construction business and always have reams of forms to fill out!
"Benefits For People With Disabilities." Social Security Online.
http://www.ssa.gov/disability/
===
"Social Security Benefits and Income Tax." National Organization of
Social Security Claimants’ Representatives.
http://www.nosscr.org/tax.html
===
"Social Security Disability Frequently Asked Questions." National
Organization of Social Security Claimants’ Representatives.
http://www.nosscr.org/faqind.html
===
"The Basics of Social Security Disability Benefits." National Center
on Workforce and Disability/Adult.
http://www.onestops.info/article.php?article_id=102&subcat_id=8
===
"Taxation of Social Security Benefits," by Roy Lewis (TMF Taxes) March
15, 2002.
http://www.fool.com/taxes/2002/taxes020315.htm
Many of you have asked if your Social Security regular, disability, or
survivor benefits will be subject to taxation. The answer is a
definite maybe. Why maybe? Because the answer to the question is based
on the amount of your Adjusted Gross Income (AGI) and the total amount
of your Social Security benefits.
For a single person, your benefits will not be taxable unless the
total of your modified AGI, plus one-half of your Social Security
benefits, exceeds $25,000. If you are married and file a joint return,
your modified AGI plus one-half of your Social Security benefits would
need to exceed $32,000 before taxes kick in. If you are married filing
a separate return, and you lived with your spouse, your threshold is
actually zero, and your Social Security benefits may be taxable from
dollar one.
You'll note that I use the term "modified" AGI above. For the purposes
of the Social Security limitations, modified AGI generally means your
AGI for regular tax purposes, plus any tax-exempt interest that you
may have received. So, investing in tax-exempt bonds in your later
years will not dodge the taxes that you may owe on your Social
Security benefits.
Example: Jeff and June have regular income (such as interest income,
dividend income, capital gain income, etc.) of $15,000. They also have
tax-exempt interest income of $12,000. Together, they receive total
Social Security benefits of $20,000. Since their modified AGI
($27,000) plus half of their Social Security benefits ($10,000)
exceeds the $32,000 threshold, they will have to pay taxes on their
Social Security benefits.
Okay, now that you know how to figure if any of your benefits are
taxable, your next question just may be: How much of my benefits will
be subject to taxes? Well, depending on your total income, it could be
as much as 85% of your benefits.
But, only married people filing jointly with income that exceeds
$44,000, or everyone else with income exceeding $34,000, will have 85%
of Social Security benefits subject to taxes. (The threshold for
married people filing separate returns remains zero, as described
earlier.)
Example: Let's compute the taxable amount of Jeff and June's benefits.
As noted above, they have provisional income of $37,000 (their
modified AGI of $27,000 plus $10,000 that is one-half of their
benefits). From this amount, they would subtract their threshold limit
of $32,000. This gives them a result of $5,000.
The law says that you must include the lesser of 50% of your benefits
($10,000) or 50% of the above result ($2,500) as additional income
subject to tax. So, for Jeff and June, they would be required to
include $2,500 of their Social Security benefits as additional income
subject to tax. This means that if Jeff and June are in the 15%
marginal tax bracket, they'll pay about $375 (15% of $2,500) in taxes
on their total benefits of $20,000.
Had Jeff and June's provisional income exceeded $44,000, up to 85% of
their benefits could have been subject to taxation. But, those
computations are way too complicated to deal with here. So, just know
that as your income increases, so will the portion of your Social
Security benefits that is subject to taxation.
And, please note that these rules also apply to Social Security
disability and survivor benefits. Many people are under the mistaken
impression that disability and/or survivor benefits are not subject to
the rules regarding taxability of Social Security benefits in general.
This is sadly not the case. So, if you are receiving Social Security
disability or survivor benefits, you'll need to make sure whether any
of your benefits will be subject to tax.
Also remember that, in the case of disability and survivor benefits,
many of those benefits are paid to dependent children. While you may
deposit those funds and use them for the benefit of the kids, those
benefits will not be treated as your benefits for tax purposes. They
are actually benefits paid to the children. If you don't believe that,
check the form you receive from the Social Security Administration at
the end of the year (Form SSA-1099). You'll receive separate
statements for yourself and your children. And the kids' benefits will
be reported under their separate Social Security numbers. So, whatever
you do, don't include the kids' Social Security benefits in the
computations you do to determine your taxable benefits.
If some of your Social Security benefits may be taxable, you really
want to read IRS Publication 915 (found at the IRS website).
Publication 915 gives you much more detail regarding the taxation of
your Social Security benefits and provides a number of worksheets you
can use to do your own computations.
===
Also read "State Personal Income Taxes on Pensions and Retirement
Income: Tax Year 2001." National Conference of State Legislatures.
http://www.ncsl.org/programs/fiscal/pitaxretire.htm
===
IRS Publications which should help you figure out your federal tax
liability, if any, are:
IRS Publication 524 - Credit for the Ederly or Disabled
Read Sections "Can You Take the Credit" and "Income Limits"
http://www.irs.gov/pub/irs-pdf/p524.pdf
IRS Publication 525 - Taxable and Non-Taxable Income
http://www.irs.gov/pub/irs-pdf/p525.pdf
Also read "Frequently Asked Tax Questions And Answers
Keyword: Disability Income." IRS
http://www.irs.gov/faqs/page/0,,id%3D15682,00.html
You can read any IRS publications and download forms at www.irs.gov
====
I sincerely hope this helps. I wish I knew more from a tax
perspective, but without knowing your personal situation, it would be
far better for you to consult a tax advisor.
umiat
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disability income and Kentucky taxes
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