Kentucky Property Tax Appeals: May Inspection Period

How Kentucky Property Tax Appeals Work

Kentucky assesses property at fair cash value as of January 1. Your county Property Valuation Administrator (PVA) sets the assessed value, and Kentucky's process has a step most states do not: you must confer with the PVA first, before you can file an appeal with the county clerk. After that, the local board of assessment appeals hears the case, then the Kentucky Board of Tax Appeals (KBTA), then circuit court. Kentucky Department of Revenue, Appeals Process for Real Property Assessments

The Deadline: One Working Day After the Inspection Period Closes

The tax roll inspection period normally begins the first Monday in May, runs six days a week for two weeks and ends on the third Monday in May. A county can adjust that when reassessment work needs extra time, and each county must publish its schedule in the local newspaper with the widest circulation. The last day to file an appeal is one working day after the close of the inspection period, by close of business. If the period ends on the third Monday, appeals are due at the clerk's office by the end of the day on the third Tuesday in May. Kentucky Department of Revenue, Appeals Process

When the assessed value of your real property changes from last year, the PVA is required to send you a notice. Most send notices one to two weeks before the inspection period, though some mail early in the year. If yours arrives early, you can schedule a conference as soon as possible instead of waiting for May. Kentucky Department of Revenue, Appeals Process

Step 1: The PVA Conference

You must schedule a conference with the PVA or a designated deputy before the inspection period ends. The PVA explains how the value was set, and you declare your own opinion of value and bring evidence. The Department of Revenue lists examples:

• Sales or assessment data from comparable properties
• Any recent appraisal of the property
• Original construction cost or cost of additions and improvements
• Documentation of insured value
• Asking price information if the property was recently offered for sale

Conferences can be held by phone. The Department says past experience shows most disagreements are resolved here, either because the owner understands the value or because the PVA lowers it after documentation or an error is found. Keep the PVA's written summary of the conference, because you present it to the clerk when you file. Kentucky Department of Revenue, Appeals Process

Step 2: File With the County Clerk

If the conference does not end in agreement, get the appeals form from the county clerk's office in the county where the property is located. The form asks for property information, confirmation that you held a PVA conference, your opinion of the property's fair cash value and why you think it is assessed too high. The clerk then schedules the hearing and notifies you. Kentucky Department of Revenue, Appeals Process

Step 3: The Local Board of Assessment Appeals

A three-member local board hears every real property assessment appeal. The Department says it convenes between 25 and 35 calendar days after the inspection period closes. Hearings are informal and you do not need an attorney. The PVA presents the case for the assessment, and you must present factual evidence for your value. The board is required to deny the appeal if the owner provides no information, or fails to provide what the PVA, the Department of Revenue or the board asks for. Decisions arrive by certified mail. Kentucky Department of Revenue, Appeals Process Kentucky Department of Revenue, Residential Property

Step 4: Kentucky Board of Tax Appeals, Then Circuit Court

If you are still dissatisfied, the appeal must be received by the KBTA within 30 days from the date of mailing of the local board's ruling notice. File a letter explaining the reason for the appeal, prepared in triplicate, each copy with the local board's ruling notice. The KBTA hearing is more formal, but you can represent yourself (an entity such as a corporation or partnership must have legal counsel). An order of the KBTA can be appealed to the circuit court of the county where the property is located. Kentucky Department of Revenue, Appeals Process

Paying While You Appeal

Kentucky allows you to pay your property tax based on your own claim of value until the appeal is resolved. If the final value is higher, you get a supplemental tax bill for the difference, and interest applies to the balance if the appeal runs past December. A typical bill schedule has a 2 percent discount from October 1 to November 1, face amount through December 31, a 5 percent penalty in January and a 21 percent penalty from February 1 to April 15. Kentucky Department of Revenue, Appeals Process Kentucky Department of Revenue, Residential Property

Exemptions

Kentucky has a Homestead Exemption for homeowners over 65, and disability exemptions, listed on the Department of Revenue's property tax pages. Check eligibility and the current amount there or with your PVA before relying on it. Kentucky Department of Revenue, Property Tax

Where the Windows Stand Now

Kentucky's 2026 inspection periods ended in May, so the window for this year's assessments is closed. The next window is the 2027 inspection period, normally the first through third Monday in May. Fayette County's guide below shows the 2027 filing date as May 18, and the other counties publish their schedule locally. A PVA conference is possible earlier in the year if your notice comes early.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents and conference evidence. You meet with the PVA and file with the county clerk yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its PVA office and filing details.