The appeal form requires some basic information about the property, as well as your opinion of value for the property. Although most appeals are resolved before tax bills are prepared, your opinion of value will be used if tax bills are prepared before your appeal process is completed. If this occurs and the appeals process ultimately determines that a value greater than your opinion of value is proper, then you will receive a supplemental property tax bill based on the difference between your opinion of value and the value set through the appeals process.
Property owners who have a conference with the PVA office have until the close of business of the day following the last day of the inspection period to file an appeal. For example, if the inspection period runs from May 3rd to May 17th and you had a conference during that timeframe, you would have until the close of business on May 18th to file an appeal in the county clerk's office.
All appeals filed are heard by a panel of local property owners known as the local board of assessment appeals. The local board of assessment appeals convenes no earlier than twenty-five and not later than thirty-five calendar days following the conclusion of the tax roll inspection period. If no appeals have been filed, the board meets for only one day to review the assessments of property owned by the PVA and their deputies. The board meets for no more than five days unless an extension has been granted by OPV. The clerk or an authorized representative of the clerk's office serves as clerk of the local board of assessment appeals.
Kentucky Property Tax Calendar
||January 1 - March 1
||January 1 - May 15
Public Inspection of Tax Roll:
13 days beginning the first Monday in May
(six days per week, including Saturday)
Board of Assessment Appeals:
||five days beginning 25 to 35 days after inspection
A more detailed description of each of these phases of the property tax calendar is provided below.
The complete Kentucky Property Tax Calendar can be found here.
In accordance with Kentucky Revised Statute (KRS) 132.220, the listing period for real property is January 1 through March 1. However, a taxpayer does not have to list his or her real property if it was described completely and correctly on the previous year's tax roll and there have been no significant changes to the property to report for the current year. Additionally, when property is purchased in the preceding year, the value stated in the deed may be considered the listed value of the property for the following January 1 assessment date, so long as no changes have been made to the property that could affect its value.
All taxable personal property not exempt from taxation under Section 170 of the Kentucky Constitution (primarily "household goods of a person used in his home") must be listed with the PVA or Department of Revenue between January 1 and May 15 of each year. Any personal property that has not been listed by May 15 shall be considered omitted.
Notification of Taxpayers
Property owners should be aware that the PVA is continuously in the process of updating property values. The PVA must contact owners to verify rental fees, sales, building costs, and other appraisal data. At that time, the PVA should discuss fully with the owner the basis of assessment.
KRS 132.450(4) requires that if the PVA assesses any property at a higher value than what was listed by the taxpayer or assesses unlisted property, a notice must be given to the taxpayer.
Beginning on the first Monday in May each year and for thirteen days following, the law requires the property tax roll to be open for public inspection. In case of necessity, a reasonable extension of time or a different time than that provided by the statutes may be granted by the Department upon written request.
It is the duty of the PVA to publish a notice of the inspection period in the newspaper having the largest bona fide circulation in the county. The notice shall be a display type advertisement and include the following information:
- The fact that the real property tax roll is open for public inspection;
- The dates of the inspection period;
- The times available for public review of the real property tax roll; and
- Instructions which provide details on the manner in which a taxpayer may file an appeal if they disagree with an assessment made by the PVA. These instructions need to include the fact that the property owner must have a conference with the PVA or a designated deputy before an appeal can be filed.
Property owners who want to appeal their assessment must first have a conference with the PVA or a designated deputy. Although the number of taxpayers requesting a conference will vary from county to county, each PVA's office should be prepared for conferences to be scheduled beginning immediately after assessment notices are mailed out.
During the conference with the property owner, the PVA or designated deputy is required to explain the constitutional and statutory provisions governing property tax administration, the appeals process and the procedures followed in deriving the taxpayer's assessment. A record of the conference shall be maintained and it shall include the initial assessed value, the value claimed by the taxpayer, an explanation of any changes offered or agreed to by each party and a brief accounting of the conference's outcome. A standard form has been developed to document each conference held with a property owner. Three copies should be made of the form, with one copy remaining in the PVA's office and the second copy going to the property owner. The third copy of the record form should be given to the county clerk.
KRS 133.120 requires that any person who is receiving compensation to represent a property owner at a conference must be an attorney, certified public accountant, certified real estate broker, a Kentucky licensed real estate broker, a licensed or certified Kentucky real estate appraiser, an appraiser who possesses a temporary practice permit or reciprocal license or certification in Kentucky to perform appraisals (and is required to conform to the Uniform Standards of Professional Appraisal Practice) an employee of the property owner, or any other individual possessing a professional appraisal designation recognized by the Department of Revenue. Any representative must present written authorization from the property owner which sets forth his professional capacity and it shall disclose to the PVA any personal or private interests he may have in the matter, including any contingency fee arrangements. However, attorneys are not required to disclose any contingency fee arrangements.
Board of Assessment Appeals
Any property owner desiring to appeal his or her assessment to the local board of assessment appeals must first have a conference with the PVA or a designated deputy. Once the conference has taken place, the property owner may file an appeal to the local board with the county clerk's office. The deadline for filing an appeal is one workday following the conclusion of the inspection period.
The local board is scheduled to meet no earlier than twenty-five and not later than thirty-five days following the conclusion of the tax roll inspection period. This additional time is designed to give both the PVA and the taxpayer sufficient time to prepare for the appeal hearing.
Property owners filing an appeal are required to provide factual evidence to support their appeal including the physical characteristics of the land and improvements, insurance policies, the cost of construction, and real estate sales listings. If this type of documentation is not furnished by the property owner, the assessment appeal shall be denied by the local board.
The local board shall only hear and consider evidence which has been submitted to it in the presence of both the PVA or a designated deputy and the property owner or an authorized representative.
Any person receiving compensation to represent the property owner before the local board at an appeal hearing must be an attorney, certified public accountant, a certified real estate appraiser, a Kentucky licensed real estate broker, a licensed or certified Kentucky real estate appraiser, an appraiser who possesses a temporary practice permit or reciprocal license or certification in Kentucky to perform appraisals (and is required to conform to the Uniform Standards of Professional Appraisal Practice), an employee of the taxpayer or any other individual possessing a professional designation recognized by the Department of Revenue. The representative must provide the local board with a copy of the written authorization from the property owner, which identifies the professional capacity in which they are serving, and it shall disclose to the local board members any personal or private interests they may have in the matter, including any contingency fee arrangements. However, attorneys are not required to disclose the terms and conditions of any contingency fee arrangement.
Following the hearing, the local board must provide a written explanation for any assessment that is decreased or increased.
If a property owner fails to file an appeal with the local board or fails to appear before the local board after filing an appeal, then the property owner is not eligible to continue the appeal with the Kentucky Claims Commission.
Taxpayers have the right to make audio recordings of the local board of assessment appeal hearing. The PVA can make an audio recording only if prior written notice is given to the taxpayer.
If tax bills are prepared before an appeal is resolved, then supplemental tax bills must be prepared for taxpayers who ultimately have an assessment set higher than the amount they claimed in their appeal petition. The PVA's role in this process is to certify to the clerk the difference in the assessment that was used to prepare the original tax bill and the assessment that was set by the appeals board. The county clerk is then responsible for preparing the supplemental bill.