Kentucky property tax appeals
Review the sourced process overview below, then get the Kentucky DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Kentucky appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Kentucky has 5 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Homestead exemption (age 65+ or totally disabled)
An owner-occupant who is 65 or older during the year for which application is made, or who was classified as totally disabled under a program authorized or administered by a U.S. government agency or any retirement system in or outside Kentucky as of January 1 of the application year, may claim the constitutional homestead exemption. The applicant must own and maintain the property as his or her personal residence (KRS 132.810(2)(b)), and a disability applicant must have received disability payments and maintained the classification for the entire taxation period (KRS 132.810(2)(c)). Application is filed with the PVA of the county of residence on forms prescribed by the Department of Revenue. Totally disabled applicants under age 65 must reapply annually, EXCEPT service-connected totally disabled U.S. Armed Forces veterans and individuals found totally and permanently disabled under Social Security Administration rules, Kentucky Retirement Systems rules, or any other KRS provision, who document the disability once and need not reapply annually (KRS 132.810(2)(d)). Only one exemption per residential unit is allowed regardless of the number of qualifying residents (KRS 132.810(2)(e)1). The $6,500 figure in Kentucky Constitution Section 170 is inflation-adjusted by statute. KRS 132.810(1) also protects applicants: the assessed value may not be increased because of the valuation stated on the application form, and if it is, an adjustment must be made the following year.
KRS 132.810; Kentucky Constitution Section 170 · primary source · verified 2026-08-12
Correction of clerical, mathematical, or procedural errors in an assessment
KRS 133.110(1): 'After submission of the final real property recapitulation or certification of the personal property assessment, the property valuation administrator may correct clerical, mathematical, or procedural errors in an assessment or any duplication of assessment. Changes in assessed value based on appraisal methodology or opinion of value shall not be valid. All corrections shall be reviewed by the Department of Revenue and those changes determined by the department to be invalid shall be rescinded. Any taxpayer affected by this rescission shall not be subject to additional penalties.' The clerk implements a correction on Revenue Form 62A366, 'Order Correcting Erroneous Assessment,' signed by the PVA. CRITICAL LIMIT for an appeal product: this is NOT a valuation remedy - it cannot be used to argue the property is over-valued, only to fix errors such as wrong square footage entry, duplicate assessment, or arithmetic mistakes.
When:
primary source · verified
Refund of ad valorem taxes (KRS 134.590)
KRS 134.590(2): 'No state government agency shall authorize a refund unless each taxpayer individually applies for a refund within two (2) years from the date the taxpayer paid the tax. Each claim or application for a refund shall be in writing and state the specific grounds upon which it is based. Denials of refund claims or applications may be protested and appealed in accordance with KRS 49.220 and 131.110. No state government agency shall refund ad valorem taxes, except those held unconstitutional, unless the taxpayer has properly followed the administrative remedy procedures established through the protest provisions of KRS 131.110, the appeal provisions of KRS 133.120, the correction provisions of KRS 133.110 and 133.130, or other administrative remedy procedures.' KRS 134.590(3) extends the refund right to city, urban-county, county, school district, consolidated local government and special district ad valorem taxes paid when no taxes were due or where the amount paid exceeded the amount finally determined to be due; KRS 134.590(4) identifies who authorizes local refunds (mayor or chief finance officer for cities/consolidated local/urban-county governments and their special districts; county judge/executive for counties and county-levied special districts). NOTE THE EXHAUSTION TRAP: a refund cannot substitute for a timely KRS 133.120 appeal.
When:
primary source · verified
Claim that property was erroneously assessed against a person other than the owner
KRS 133.130 is titled 'Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department.' It is one of the administrative correction remedies expressly cross-referenced in KRS 134.590(2) as a prerequisite to an ad valorem tax refund.
Payment of tax at the taxpayer's claimed value while an appeal is pending
Not an appeal, but a cash-flow remedy every appellant should use. KRS 133.120(9): 'No appeal shall delay the collection or payment of any taxes based upon the assessment in controversy. The taxpayer shall pay all state, county, and district taxes due on the valuation which he or she claims as true value and stated in the petition of appeal ... When the valuation is finally determined upon appeal, the taxpayer shall be billed for any additional tax and interest at the tax interest rate as defined in KRS 131.010 from the date when the tax would have become due if no appeal had been taken.' KBTA FAQ: the taxpayer should NOT withdraw an appeal merely because the bill reflects the claimed value, and 'For the supplemental bill, interest is charged but there is no penalty imposed.' At the judicial stage, KRS 49.250(2) stays collection on filing a petition or appeal, with no full payment or supersedeas bond required.
When:
primary source · verified
What evidence wins in Kentucky
Kentucky Constitution Section 172 requires all non-exempt property to be assessed at 100% of FAIR CASH VALUE, 'estimated at the price the property would bring at a fair voluntary sale' as of the January 1 assessment date (recited in KRS 132.191(1) and DOR pamphlet 62F003 (4-23)). KRS 132.191(2) recognizes multiple valid valuation methods: cost approach, income approach, sales comparison approach, subdivision development approach, and specified approaches for government-restricted multi-unit rental housing. In practice the sales comparison approach dominates residential appeals. Statutorily required/expected taxpayer evidence (KRS 133.120(3)(d)): physical characteristics of land and improvements, insurance policies, cost of construction, real estate sales listings and contracts, income and expense statements for commercial property, and loans or mortgages. DOR 62F003 (4-23) additionally lists recent appraisals, documentation of insured value, and asking-price information if recently offered for sale. Jefferson County PVA requires comparable sales to be ARM'S LENGTH transactions and excludes foreclosures, short sales and family sales; it asks for residential comps within 2 years and commercial comps within 5 years of the assessment date. An appraisal is not required, but per the KBTA FAQ, 'if an appraisal is presented, the appraiser must appear at the hearing.'
primary source · verified 2026-08-12
The appeal ladder, in Kentucky's own terms
- 1
County Property Valuation Administrator (PVA) — mandatory conference (KRS 133.120(1)(a))
Deadline: A conference with the PVA or a designated deputy is a MANDATORY PREREQUISITE to any appeal. KRS 133.120(1)(a): 'Any taxpayer desiring to appeal an assessment on real property made by the property valuation administrator shall first request a conference with the property valuation administrator or his or her designated deputy. The conference shall be held prior to or during the inspection period provided for in KRS 133.045, or during an extension granted under subsection (2)(d) of this section.' The KRS 133.045(1) open inspection period: the real property tax roll 'shall be open for inspection in the property valuation administrator's office for thirteen (13) days beginning on the first Monday in May of each year and shall be open for inspection for six (6) days each week, one (1) of which shall be Saturday. ... However, the final day of the inspection period shall not be Saturday, Sunday, or a legal holiday.' Note the statute says SIX days each week, ONE of which shall be Saturday (13 inspection days, not 13 calendar days). DOR states the period 'is scheduled to conclude on the third Monday in May.' INFERRED 2026 application of the statutory rule: first Monday in May 2026 = Monday May 4, 2026; counting 13 inspection days at six days/week (Mon-Sat, Sundays excluded) ends Monday May 18, 2026 (= third Monday in May 2026). INFERRED 2027: Monday May 3, 2027 through Monday May 17, 2027. The conference may be held by telephone at the taxpayer's request (KRS 133.120(1)(e)). DOR may order an extension or a different inspection period on written request (KRS 133.045(1)); a PVA may obtain DOR approval to extend conference completion and the appeal filing deadline by up to 25 days (KRS 133.120(2)(d)).
Clock starts: Start is fixed by statute (first Monday in May); the conference must occur before or during that inspection period, or during a DOR-approved extension under KRS 133.120(2)(d)
KRS 133.120(1)(a), (1)(e), (2)(d); KRS 133.045(1) · primary source · verified 2026-08-12
Form: 62A307 — Property Owner's PVA Conference Record
primary source · verified 2026-08-12
Fee: $0
KRS 133.120(1) (no fee provision) · primary source · verified 2026-08-12
- 2
County Board of Assessment Appeals (local board), filed with the county clerk
Deadline: KRS 133.120(2)(c): 'The appeal shall be filed no later than one (1) workday following the conclusion of the inspection period provided for in KRS 133.045 or no later than the last day of an extension granted under paragraph (d) of this subsection.' Filing is with the COUNTY CLERK (not the PVA): KRS 133.120(2)(b) - 'The taxpayer shall appeal his or her assessment by filing in person or sending a letter or other written petition to the county clerk stating the reasons for appeal, identifying the property for which the appeal is filed, and stating the taxpayer's opinion of the fair cash value of the property.' DOR: 'Property owners who have a conference with the PVA office have until the close of business of the day following the last day of the inspection period to file an appeal.' INFERRED 2026 default deadline: Tuesday May 19, 2026 (one workday after the inferred May 18, 2026 close). INFERRED 2027 default deadline: Tuesday May 18, 2027. A DOR-approved extension under KRS 133.120(2)(d) may push both the conference-completion and the appeal filing deadline by up to 25 days from the original filing deadline. The board itself convenes 'no earlier than twenty-five (25) days and no later than thirty-five (35) days following the conclusion of the tax roll inspection period' (KRS 133.030(1)) and sits no more than five days absent a DOR-approved extension (KRS 133.030(3)).
Clock starts: Conclusion of the KRS 133.045 tax roll open inspection period (or the last day of a DOR-approved KRS 133.120(2)(d) extension)
KRS 133.120(2)(b)-(d); KRS 133.030(1), (3) · primary source · verified 2026-08-12
Form: 62F031 — Appeal to Local Board of Assessment Appeals (Taxpayer Appeal to ______ County Board of Assessment Appeals) official form
primary source · verified 2026-08-12
Fee: $0
KRS 133.120 (no fee provision); board member compensation is paid half from the county levy and half from the State Treasury under KRS 133.030(3) · primary source · verified 2026-08-12
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Kentucky Board of Tax Appeals (Board of Tax Appeals within the Office of Claims and Appeals, Public Protection Cabinet; formerly branded 'Kentucky Claims Commission - Tax Appeals')
Deadline: 30 days. KRS 49.220(3): 'Any party aggrieved by any ruling, order, or determination of any revenue and taxation agency ... may prosecute an appeal to the board by filing a complaint or petition of appeal before the board within thirty (30) days from the date of the mailing of the agency's ruling, order, or determination.' 802 KAR 1:010 Section 2(2) (eff. 9-2-2025): 'The initial petition of appeal shall be RECEIVED by the board within thirty (30) days of the date of mailing of the final ruling ... An untimely appeal shall be dismissed.' DOR pamphlet 62F003 (4-23): 'The appeal must be received by the KBTA within 30 days from the date of the mailing of the ruling notice sent by the local board of assessment appeals.' NOTE: this is a RECEIPT deadline, not a mailbox-rule postmark deadline (802 KAR 1:010 Sec.2(2)(b) allows postmark evidence only to rebut an untimeliness finding). EXHAUSTION BAR: KRS 133.120(10) - 'Any taxpayer failing to appeal to the county board of assessment appeals, or failing to appear before the board, either in person or by designated representative, shall not be eligible to appeal directly to the Board of Tax Appeals.' KRS 49.220(1): hearings are DE NOVO and conducted under KRS Chapter 13B.
Clock starts: Date of mailing of the county board of assessment appeals' final ruling/order (mailed to the taxpayer by certified mail)
KRS 49.220(1), (3); 802 KAR 1:010 Section 2(2); KRS 133.120(10) · primary source · verified 2026-08-12
Not confirmed from a primary source: No numbered state form for a KBTA petition of appeal was found. 802 KAR 1:010 Sec.2(3) requires only a legibly written/typed/printed petition containing: a statement of all relevant issues of fact and law; a certification that the information is true and correct; the signature of the petitioner (or counsel); petitioner's mailing address, telephone number and email; counsel's contact information if represented; and a copy of the final ruling being reviewed. DOR pamphlet 62F003 (4-23) describes filing 'a letter outlining the reason for the appeal ... prepared in triplicate' with a copy of the local board ruling attached to each copy. Filing addresses (802 KAR 1:010 Sec.3(1)): Board of Tax Appeals, 500 Mero Street, 2 SC1, Frankfort, KY 40601, or by email to taxappeals@ky.gov if it fits in one message. The 'Instructions for Filing an Appeal' URL listed on kycc.ky.gov was not independently fetched and its exact filename/link may differ. Check the official page before relying on this.Fee: $0
KRS 49.190 to 49.250 and 802 KAR 1:010 contain no filing-fee provision for tax appeals (contrast KRS 49.090, which does impose a filing fee for Board of Claims matters) · primary source · verified 2026-08-12
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Circuit Court of the county in which the appeal originated (judicial review under KRS Chapter 13B)
Deadline: 30 days. KRS 13B.140(1): 'A party shall institute an appeal by filing a petition in the Circuit Court of venue, as provided in the agency's enabling statutes, within thirty (30) days after the final order of the agency is mailed or delivered by personal service.' VENUE for property assessment appeals is fixed by KRS 49.250(1): 'Any final orders entered on the rulings of a county board of assessment appeals may be appealed in like manner to the Circuit Court of the county in which the appeal originated.' (The Franklin Circuit Court / residence-or-business option in KRS 49.250(1) applies to other tax appeals, expressly 'except on appeals from a county board of assessment appeals.') KRS 13B.140(2) requires exhaustion of administrative remedies first. KRS 49.250(2): 'If the appeal is from an order sustaining a tax assessment, collection of the tax shall be stayed by the filing of a petition or an appeal to any court. Full payment of the tax or a supersedeas bond is not required.' From the circuit court, further appeal lies to the Kentucky Court of Appeals (DOR 62F003 (4-23)).
Clock starts: Date the Board of Tax Appeals' final order is mailed or delivered by personal service
KRS 13B.140(1)-(2); KRS 49.250(1)-(2) · primary source · verified 2026-08-12
Form: Petition for judicial review (no state-prescribed form; content required by KRS 13B.140(1): names and addresses of all parties and the agency, a statement of the grounds for review, and a copy of the final order attached; copies must be served on the agency and all parties of record)
primary source · verified 2026-08-12
Not confirmed from a primary source: KRS 23A.200 delegates the circuit court civil filing fee to Supreme Court rule rather than fixing an amount. Search results referenced an $80.00 base circuit civil filing fee under a Kentucky Supreme Court order amending CR 3.02, plus additional statutory add-ons (KRS 453.060, KRS 27A.630, court facility fee, library fee), but the underlying kycourts.gov order PDF is a scanned image with no machine-readable text and the current amount could NOT be confirmed from primary text. Do NOT quote a dollar amount to users; direct them to the circuit court clerk. Only the $20.00 per-process service fee in KRS 23A.200(2) is verified. Check the official page before relying on this.
When values are set
ANNUAL assessment at fair cash value as of JANUARY 1, with a PHYSICAL/QUADRENNIAL EXAMINATION requirement layered on top. KRS 132.690(1)(a): 'Each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be revalued during each year of each term of office by the property valuation administrator at its fair cash value in accordance with standards and procedures prescribed by the department and shall be examined no less than once every four (4) years by the property valuation administrator.' KRS 132.690(1)(b) requires an on-site, in-person visual examination for real property with improvements made since the prior examination; subsequent examinations may be by on-site visual inspection, digital imaging technology as defined by the IAAO Standard on Mass Appraisal of Real Property, or another department-approved method. KRS 132.690(2): 'The right of any individual to appeal the assessment on his property in any year as provided in KRS 133.120 shall in no way be affected by this section.' DOR: 'The assessment date for both real and personal property is January 1 of each year.' Listing periods: real property January 1 - March 1 (KRS 132.220); tangible personal property January 1 - May 15. Assessment increase notices are required by KRS 132.450(4) whenever the PVA assesses property higher than the taxpayer listed it or assesses unlisted property. KBTA FAQ confirms 'The value for one year's assessment is NOT binding for future years' - a taxpayer who skips one year may still appeal the next.
primary source · verified 2026-08-12
How counties differ
The Kentucky ladder is uniform statewide by statute, but the CALENDAR varies by county and must be confirmed county-by-county each year. Two statutory sources of variation: (1) KRS 133.045(1) - 'In case of necessity, the department may order a reasonable extension of time for the inspection period of the tax roll or it may order that the inspection period be at a different time than that provided in this section,' subject only to the rule that the final day cannot be a Saturday, Sunday, or legal holiday; DOR echoes that 'the inspection period does not have to begin on a Monday.' (2) KRS 133.120(2)(d) - a PVA may make a written request to DOR to extend both the conference-completion deadline and the appeal filing deadline; if approved, the extension may not exceed 25 days from the original filing deadline, and KRS 133.030(1) then measures the board's 25-to-35-day convening window from the approved filing deadline instead. Each PVA must publish the county's actual inspection dates as a display-type newspaper advertisement in the paper with the largest bona fide circulation in the county, and post it at the courthouse door (KRS 133.045(2)); the dates are also printed on the assessment notice. MAJOR-COUNTY EXAMPLES: JEFFERSON COUNTY (Louisville) - the PVA requested and was granted an extended period; the 2026 Online Conference ran from noon EDT April 24, 2026 to 4:00 p.m. EDT May 18, 2026, and appeals are filed with the Jefferson County Clerk's Office (502-574-6915); the Jefferson County Local Board of Assessment Appeals is a three-member panel with two members appointed by the Mayor of Louisville Metro and one by Louisville Metro Council (a home-rule variation from the general KRS appointment scheme described by DOR). KENTON COUNTY - follows the statutory default: assessment notices typically mailed in April, 'each year, the inspection period begins on the first Monday in May and is open for thirteen days following, including Saturday'; conferences may be held by videoconference, telephone, email or fax; appeals go to the Kenton County Clerk and must include Form 62A307. FAYETTE COUNTY - not independently verified in this research; confirm dates with the Fayette County PVA. In every county the appeal is FILED WITH THE COUNTY CLERK, not the PVA, and the clerk (or an authorized representative) serves as clerk of the local board.
Kentucky appeal deadline
Deadlines varyKentucky deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Kentucky exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Kentucky home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.