Kentucky Property Tax Appeal Guide

How to Appeal in Kentucky

File your appeal with your county's BAA by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.

If your appeal is denied, escalation options include: Conference with the Property Valuation Administrator (PVA) or a designated deputy during the open inspection period (the thirteen days beginning the first Monday in May); the conference is a prerequisite to filing an appeal, and the PVA's written conference summary is presented to the county clerk as documentation that a conference was held (KRS 133.120(1)–(2); KRS 133.045) → Appeal to the local (county) Board of Assessment Appeals — filed with the county clerk no later than one workday after the inspection period closes; the board convenes 25 to 35 calendar days after the inspection period and issues a written ruling (KRS 133.120(2)) → Appeal to the state-level Board of Tax Appeals, now within the Kentucky Claims Commission — the appeal must be received within 30 days of the date the local board's ruling was mailed; failure to appeal to (or appear before) the county board bars a direct appeal here (KRS 133.120(8); KRS 49.220) → Judicial review in the Circuit Court of the county where the property is located, on petition for review of the Claims Commission / Board of Tax Appeals order (KRS 49.250; KRS 13B.140) → Kentucky Court of Appeals (appeal from the Circuit Court judgment).