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ASSESSMENTS & APPEALS

Real Property

Real property in Kentucky is assessed at 100% fair cash value for taxation purposes. Property owners who believe their assessment is not fair and equitable, may conference with the PVA regarding their assessment.  

Fair cash values are determined each year based on the condition of the property on January 1.  Assessment notices are mailed each April to owners whose assessment changed from the prior year. It is not a requirement that the property owner receive an assessment notice in order to challenge their assessment.

We strive for 100% fair and equitable property assessments.  If you do not believe your assessment is fair or equitable, please call 859-246-2722 or visit us at 101 E. Vine Street, Suite 600, between the hours of 8 a.m.- 4:30 p.m., Monday through Friday. 

Kentucky Statutes (KRS 133.045) establishes a period of time each year, referred to as open inspection, when tax payers who do not believe their assessment is fair and equitable are encouraged to conference with the PVA. If after conferencing with the PVA, property owners remain unsatisfied with their assessment, they may appeal to the local board of tax appeals.

The 2013 open inspection period begins the first Monday in May, May 6, and continues for 13 days including Saturdays concluding on Monday, May 20.  If an agreement is not reached with the PVA prior to the end of business on May 20, 2013, you may appeal in writing to the Local Board of Tax Appeals c/o the Fayette County Clerk, 162 E. Main Street, by the close of business on May 21, 2013. Appeals filed by a paid representative must include a letter of authorization from the owner.

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

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.