Jefferson County requires an owner contesting a real-property assessment to begin with a PVA conference during the annual inspection period. The county's extended 2026 online period closed May 18. Kentucky's recurring statutory period begins on the first Monday in May and continues for 13 days, but the county may publish an approved extension. The $249 flat fee FairPath owner-guided evidence packet remains available year-round for every Jefferson County property. It can organize the reassessment notice, official parcel record, owner-reviewed corrections, comparable sales, photographs, condition documents, conference materials, and source links. FairPath does not conduct the conference, file a Local Board petition, choose an asserted value, communicate with the PVA or Board, appear at a hearing, or represent the owner.
Assessment context: Kentucky real property is assessed at fair cash value as of January 1 by the locally elected Property Valuation Administrator. Jefferson County publishes current assessment values when its annual conference period opens and mails a reassessment notice when a property's assessment increases or decreases from the prior year. An owner may contest the current assessment each year during the conference period even without a changed-value notice. Use the official address or parcel search to review the parcel identity, assessment, land and improvement record, classification, size, age, use, and available transaction context. Jefferson County's address and parcel searches are publicly accessible, while owner, legal, and sales searches may require a paid subscription. Do not treat unavailable subscription fields as verified facts, and keep owner corrections separately attributed.
Filing process: The PVA conference is the required first procedural step. During the live annual window, the owner submits the property, opinion of value, reasons, and supporting documentation through the county's published conference path or assistance process. If the owner disagrees with the conference result, a later Local Board request is filed in person or by written petition with the Jefferson County Clerk. The county says the petition should identify the property, state the reasons for appeal, and state the owner's opinion of fair cash value. The Local Board deadline is generally one workday after the inspection period ends or the date stated in the conference result. A later Kentucky Board of Tax Appeals matter is a separate stage. Do not assume an online conference submission itself files either later appeal.
Evidence to review: Kentucky requires factual support for a Local Board appeal. Review the official property record for land, building size, age, construction, use, condition, additions, classification, and January 1 assessment. For comparable evidence, identify recent arm's-length Jefferson County sales and record address, parcel number, sale date and price, size, age, style, use, condition, location, and necessary adjustments. Add dated photographs, insurance information, construction records, inspections, listings, surveys, contractor scopes, or owner documents when they support a specific disputed characteristic or value. Explain the owner's stated value and how each exhibit supports it. Preserve the PVA conference confirmation, result, written Board request, attachments, and proof of timely filing.
Current deadline guidance: 2026 PVA conference closed May 18; annual inspection period recurs in May. Jefferson County's extended 2026 PVA Online Conference ran from April 24 at noon through May 18 at 4:00 p.m. Kentucky's recurring rule opens the real-property tax roll for inspection on the first Monday in May for a 13-day period including two Saturdays, unless the Department approves a local extension or different period. A PVA conference is the required first step. A later Local Board appeal generally must be filed with the county clerk no later than one workday after the inspection period ends or by the deadline stated in the conference result.
A PVA conference during the annual inspection period is required before a Jefferson County Local Board appeal.
Jefferson County received an extended April 24–May 18 conference period for 2026; future county dates require a fresh official-source check.
Address and parcel searches are publicly accessible, while owner, legal, and sales searches may require a subscription.
The PVA conference, Local Board petition, and Kentucky Board of Tax Appeals are separate stages.
Official filing authority: Jefferson County Property Valuation Administrator, followed by the Local Board of Assessment Appeals. https://jeffersonpva.ky.gov/property-assessment/conference/
Source: Jefferson County PVA, PVA Online Conference and Appeals, https://jeffersonpva.ky.gov/property-assessment/conference/. 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, Jefferson County PVA Property Search, https://jeffersonpva.ky.gov/property-search/. Reviewed 2026-07-31.
Source: Kentucky Department of Revenue, Kentucky Property Tax Calendar, https://revenue.ky.gov/Property/Pages/ThePropertyTaxCalendar.aspx. Reviewed 2026-07-31.
Source: Kentucky Department of Revenue, Residential, Farm and Commercial Property Appeals, https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/default.aspx. Reviewed 2026-07-31.