Protest and Appeals
If you receive a Notice of Tax Due from the Department of Revenue, or if you are notified that your tax refund or credit has been reduced or denied, you have the right to protest the matter and have a conference.
If you do not agree with the Department of Revenue's final ruling on your protest, you can file a written appeal to the Kentucky Board of Tax Appeals.
If you do not agree with the decision of the Kentucky Board of Tax Appeals, you have the right to appeal their ruling to the Kentucky courts, first to the circuit court in your home county or in Franklin County, then to the Kentucky Court of Appeals, and finally you may request review in the Kentucky Supreme Court.
Protest and appeal procedures, in their entirety, may be found in KRS 131.110, 131.340, and 131.370.
||Procedures for Protesting a Notice of Tax Due
To protest a Notice of Tax Due:
- Submit a written protest within 45 days from the notice date.
- Identify the type of tax involved and list the appropriate account number, Social Security number or other identification number.
- Explain why you disagree.
- Attach any proof or documentation available to support your protest.
- Sign your statement, include your daytime telephone number and mailing address, and mail to the mailing address shown on the notice of tax due for protests.
- If no protest is submitted within the 45 day statutory period and the taxpayer wishes to dispute the income tax assessment(s) after the expiration of that period, the taxpayer must take the following steps: (1) the taxpayer must pay all disputed income tax assessment(s) in full; (2) the taxpayer must file a timely refund claim requesting a refund of the amounts paid on the disputed income tax assessment(s), and (3) the taxpayer must timely protest the denial of the refund claims within the 45 day statutory period.
||Protesting Real Property Assessments
The protest and appeal procedures for real property, other than unmined minerals, are not the same as for other taxes. Contact the Office of Property Valuation at (502) 564-8338, or your local Property Valuation Administrator (PVA). for information about how to appeal the valuation of real property. You may also download the Department of Revenue's publications: