How do I appeal my property tax assessment?

County Property Valuation Administrator - PVA (conference/informal review) / Local Board of Assessment Appeals (county formal hearing) / Kentucky Board of Tax Appeals - KBTA (state appeal) / Circuit Court (judicial appeal)

Step by Step

How to do it

Watch for your assessment notice: sent by the County PVA when your property's value changes; the Tax Roll Inspection Period is typically the first Monday in May continuing 6 days per week for two weeks (ending the third Monday in May); during this period ALL county assessments are open for inspection
SCHEDULE A CONFERENCE with the County PVA during the Tax Roll Inspection Period (typically May) - this informal conference is REQUIRED before appealing to the Local Board; many issues resolved here; you review the PVA's documentation and present your evidence
FILE AN APPEAL with the Local Board of Assessment Appeals: Board convenes 25-35 calendar days after the end of the Tax Roll Inspection Period (typically late May/June); must have participated in the PVA conference; file with the County Clerk's office (the Clerk serves as clerk of the Local Board)
Attend Local Board hearing - informal; no attorney required; PVA present; present your evidence (comparable sales, appraisal, photos); taxpayer has right to audio record the hearing
Receive Local Board decision by certified mail
If unsatisfied: appeal to the Kentucky Board of Tax Appeals (KBTA) within 30 days of the mailing of the Local Board's ruling notice; file a letter to KBTA stating reason for appeal
KBTA hearing: three Governor-appointed members; formal process; KBTA mails ruling to property owner and PVA
Further appeal to Circuit Court and then Kentucky Court of Appeals

Details

What you need to know

Required Docs

Evidence supporting your opinion of value: comparable sales, independent appraisal, photos of property condition, factual error documentation
Notice of assessment or prior tax bill

Fee

No fee for PVA conference or Local Board appeal; KBTA: typically no fee for residential; Circuit Court: filing fees apply TAX ROLL INSPECTION PERIOD: Typically first Monday in May through third Monday in May (2 weeks) - appeals initiated here LOCAL BOARD: Convenes 25-35 days after inspection period ends KBTA APPEAL: Within 30 days of mailing of Local Board ruling WHERE TO GO: County PVA (conference); County Clerk (Local Board appeal filing); KBTA (state appeal) - revenue.ky.gov/KBTA; Circuit Court (judicial)

Where to Go

County PVA (conference); County Clerk (Local Board appeal filing); KBTA (state appeal) - revenue.ky.gov/KBTA; Circuit Court (judicial)

County-specific variations apply

Each of Kentucky's 120 counties has its own elected PVA with independent procedures. Tax Roll Inspection Period dates and Local Board hearing schedules vary slightly by county (e.g., Fayette County deadline approximately May 20; Kenton County open October 1-May 1 for online disputes). Fayette County: [email protected] for filing. Boone County: online appeals at boonecountypva.org from October 1 - May 1. Contact your specific county PVA for exact dates and local procedures.

Kentucky Notes

Important state-specific details

CONFERENCE WITH PVA IS REQUIRED before Local Board appeal - cannot skip this step.
Kentucky requires all property assessed at 100% of fair cash value (Section 172, Kentucky Constitution) - you challenge the underlying market value.
Local Board hearings are INFORMAL - no attorney needed; taxpayer may record the hearing; PVA cannot record without prior written notice to taxpayer.
If your tax bill is mailed before the appeal is resolved, a supplemental tax bill (higher or lower) will be issued based on the appeal outcome.
HOMESTEAD EXEMPTION ($49,100 for seniors/disabled): apply with County PVA; if not appearing on your bill, contact PVA before paying.
KBTA is independent of taxing authorities - organized under the Public Protection Cabinet; impartial forum.

Official Source

State office contact

State Office

Kentucky Board of Tax Appeals (KBTA) - revenue.ky.gov/Property/Pages/KBTA.aspx; Kentucky Department of Revenue - revenue.ky.gov/Property | (502) 564-4321