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ASSESSMENTS & APPEALS

Real Property

Real property assessment notices are mailed annually in April to owners who had any change in assessment from the previous year. It is not necessary to receive a notice to file an appeal. Property owners who do not agree with the assessed value have the right to file an appeal.

Fayette County Property Valuation employees are committed to establishing 100% fair cash value in a fair and equitable manner. If you do not agree your property would sell for the value determined, please follow these guidelines:

If your opinion of the fair cash value of your property differs from the assessed value, please call 859-246-2722 or visit us at 101 E. Vine Street, Suite 600. Office hours are 8 a.m.-4:30 p.m., Monday through Friday.

The open inspection period is the official and last time frame during which owners can challenge property values.  It begins the first Monday in May and continues for 13 days including Saturdays.  By law, you must speak with a designated PVA employee prior to filing an appeal.  This must be done by May 21, 2012 for the 2012 tax year. Adjustments based on opinion of value cannot be made after the close of open inspection.

If an agreement is not reached with the PVA prior to May 21, 2012, you then can appeal in writing to the Local Board of Tax Appeals c/o the Fayette County Clerk, 162 E. Main Street. The appeal must be postmarked by May 21, 2012 or hand-delivered to the county clerk’s office by the close of business on May 22, 2012.

The Fayette County Clerk schedules all Local Board of Tax Appeals hearings.

If you do not agree with the decision of the Local Board of Tax Appeals you then have the right to appeal to the Kentucky Board of Tax Appeals and then to the Circuit Court.

Appeals filed by a paid representative must include a letter of authorization from the owner.


 

Personal Property

Personal property taxpayers shall be served notice under the provisions of KRS 132.450(4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110.

The following steps should be taken when a taxpayer does not agree with the assessed value of personal property as determined by the PVA.

He/She must list under protest (for certification) what he/she believes to be the fair cash value of their property.

He/She must file a written protest directly with the Department of Revenue, Office of Property Valuation within 45 days from the date of the notice of the assessment.

This protest must be in accordance with KRS 131.110.

The final decision of the Department of Revenue may be appealed to the Kentucky Board of Tax Appeals.