Kentucky Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Kentucky. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Kentucky assessment appeals generally work (state framework reviewed 2026-08-02 from official Kentucky sources): Each county's elected Property Valuation Administrator generally assesses real property at 100% of estimated fair cash value as of January 1. Qualifying farm land may be assessed at agricultural value, and specified centrally assessed, exempt, and personal property follow different authority or procedures. A property owner must first confer with the county Property Valuation Administrator or a designated deputy before filing with the local Board of Assessment Appeals through the County Clerk. A person who properly participated before the local board may appeal its ruling through the Kentucky Claims Commission tax-appeal process, followed by authorized Circuit Court and appellate review.
Kentucky deadline framework: The regular real-property tax-roll inspection period generally begins on the first Monday in May and runs for two weeks through the third Monday. After the required Property Valuation Administrator conference, a local-board appeal is generally due one workday after the inspection period concludes. A petition from the local-board ruling is generally due within 30 days of mailing or issuance under the governing notice and tax-appeal rule.
Local variation in Kentucky: County Property Valuation Administrators and clerks control local conference scheduling, inspection access, appeal forms, board calendars, and submission instructions. Centrally assessed, personal, farm, mineral, omitted, and exempt property can have different authorities or appeal procedures.
Before relying on a date: Resolve the county, January 1 assessment year, property type, assessment notice, local inspection-period dates, and PVA conference record, then verify the County Clerk's appeal form and one-workday deadline, board hearing and ruling notice, current Kentucky Claims Commission filing instructions, and any later court deadline.
State source: Kentucky Department of Revenue, Residential, Farm and Commercial Property, https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/default.aspx. Reviewed 2026-08-02.
State source: Kentucky Department of Revenue, The Property Tax Calendar, https://revenue.ky.gov/Property/Pages/ThePropertyTaxCalendar.aspx. Reviewed 2026-08-02.
State source: Kentucky Legislative Research Commission, 802 KAR 1:010 — Rules for Tax Appeals, https://apps.legislature.ky.gov/law/kar/titles/802/001/010/15997/. Reviewed 2026-08-02.
Jefferson County: 2026 deadline guidance is 2026 PVA conference closed May 18; annual inspection period recurs in May. Guide: https://fairpath.app/property-tax-appeal/kentucky/jefferson-county
Source: Jefferson County PVA, Jefferson County PVA Property Search, https://jeffersonpva.ky.gov/property-search/. Reviewed 2026-07-31.
Source: Jefferson County PVA, Online Conference, Documentation, and Appeals, https://jeffersonpva.ky.gov/property-assessment/conference/online-conference-documentation-and-appeals/. Reviewed 2026-07-31.
Source: Jefferson County PVA, PVA Online Conference and Appeals, https://jeffersonpva.ky.gov/property-assessment/conference/. Reviewed 2026-09-14.
Source: Kentucky Department of Revenue, Kentucky Property Tax Calendar, https://revenue.ky.gov/Property/Pages/ThePropertyTaxCalendar.aspx. Reviewed 2026-09-14.
Source: Kentucky Department of Revenue, Residential, Farm and Commercial Property Appeals, https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/default.aspx. Reviewed 2026-09-14.
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