If you disagree with an assessment of tax or a reduction or denial of a refund made by the Department of Revenue (DOR), you have the right to file a protest. The protest must be supplemented with a supporting statement setting forth the basis of the protest. You also have the right to a conference to discuss the protest. You may attend the conference yourself, or you may have an authorized representative attend on your behalf.
After review of the protest and supporting statement, if the protest remains unresolved, you may submit a written request for a final ruling. Additionally, DOR may issue a final ruling without your request. A final ruling will end the internal protest process with DOR and provide you with the option to file a written appeal to the Board of Tax Appeals.
If you do not agree with the decision of the Board of Tax Appeals, you have the right to appeal its 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 may be found in KRS 131.110, 49.190 - 49.250, KRS 13B, 103 KAR 1:010 and 802 KAR 1:010.
If your tax bill is not protested within 60 days (or 45 days if the original notice date is prior to July 1, 2018) it will become final, due and owing, and subject to collection activity.
Protesting Procedure, Except Real Property Assessment Values
To protest:
- Submit a written protest:
- within 60 days of the date of the original Notice of Tax Due or
- within 60 days of the date of the original notification that was sent to inform you of the refund reduction or denial.
- Fully identify what you are disputing, by stating the type of tax involved, the tax periods affected, all disputed tax notice number(s), and the appropriate account number, Social Security number or other identification number. You may attach a copy of the disputed DOR notice(s).
- Provide a supporting statement setting forth the grounds of your dispute. Your supporting statement should explain why you disagree. Attach any proof or documentation available to support your protest.
- If you need additional time to provide a supporting statement, you may request it. To do so, state your request and provide an explanation of your need for the additional time in your written protest and submit before the 60 day protest deadline expires.
- For property taxes, include a payment of any uncontested portion of the assessment, as required by KRS 132.486(3) & KRS 136.180(2).
- Sign your statement, include your daytime telephone number and mailing address, and mail to the mailing address specified by the notice. Retain any proof of mailing your protest prior to the expiration of the 60 day deadline for your records.
- If you fail to submit a written protest within the 60 day statutory period, you may lose all of your protest rights. The statutory period for submitting a written protest cannot be extended.
Protesting Real Property Assessment Values
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 for information about how to appeal the valuation of real property. You may also download this brochure: Appeals Process for Real Property Assessments