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At the local level, an official known as the property valuation administrator (PVA) is responsible for the timely and accurate assessment of most property in the county.  The Office of Property Valuation (OPV) based in Frankfort is responsible for assessing unmined coal, oil and gas, and public utility property in each county.

Although the PVA is locally elected, they are required to meet the fair cash value guidelines established by the OPV for real property assessments in their county.  These guidelines require the PVA and staff to physically review all real property parcels at least once every four years, to gather information about all new property constructed during the year, and to make sure all assessments are updated to reflect the property's current market value.  For this reason, you will likely see the PVA and staff members out in the county regularly as they update their office's records for each parcel of property.

The sheriff is the local official initially responsible for the collection of property tax bills.  In most counties, property tax collections begin on October 1st or November 1st. Tax bills are mailed out by the sheriff just prior to the collection start date. In addition to in person and mailed in payments, some sheriffs offer payment by credit card through their website.  Consult with your local sheriff's office to see if that option is available in your county.

After the sheriff concludes his office's collection duties, all delinquent property tax bills are transferred to the county clerk.  All payments due on delinquent tax bills are then to be remitted to the clerk's office. The county attorney is the local official responsible for enforcing the collection of the delinquent tax bills. 

Much more information about the various payment due dates and the additional amounts due on delinquent property tax bills can be found on the Collection Process for Property Tax Bills page.

Download the Taxpayer Bill of Rights

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.