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How to appeal your property tax assessment in Kentucky

In Kentucky, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.

Checked against official sources: Oct 21, 2026

Can I still appeal?

Closed for 2026 — opens on May 3, 2027

As of October 21, 2026, the 2026 appeal window is closed: PVA conferences and county appeals ended in May (June 12 in Jefferson County), and Board of Tax Appeals petitions were due 30 days after each county board decision. The next window opens with the 2027 tax roll inspection period, normally May 3-17, 2027, with county appeals due about May 18, 2027; ask the PVA for a conference as soon as your notice arrives.

Get your letter ↓ What you can do now ↓

0.75%Median effective tax rate
$1,544Median yearly tax on a home
Mid-May, after PVA conferenceDeadline to appeal
County Board of Assessment AppealsFirst level of appeal

Kentucky homeowners pay a median of $1,544 a year in property tax, an effective rate of 0.75%, the 29th highest of the 51 states we cover.

Deadline: Mid-May, after PVA conference

First you must have a conference with the PVA (or a deputy) before or during the tax roll inspection period. That period normally starts the first Monday in May and runs 13 days, Monday through Saturday, ending on the third Monday in May. If you still disagree, you must file your appeal with the county clerk no later than one workday after the inspection period ends, which is normally the Tuesday after the third Monday in May. The Department of Revenue can approve a later or longer inspection period, and a PVA can get up to 25 extra days for conferences and appeals, so check the dates on your notice and in the PVA's newspaper notice. Example: in 2026 the inspection period was May 4-18. The Kenton County Clerk's notice says appeals could be filed through Wednesday, May 20, 2026 at 4 p.m. In Jefferson County (Louisville), online PVA conferences ran April 24 to May 18, 2026, and the PVA listed June 12, 2026 as the deadline to file an appeal with the local board.

If the PVA raises your assessment, it must mail you a notice. Most PVAs mail notices one to two weeks before the tax roll inspection period in early May; some mail earlier in the year. The notice gives the inspection period dates, which is your window to request a conference and appeal. The PVA also publishes the inspection dates in the local newspaper. If your value did not change you may get no notice, but you can still appeal.

Missed the deadline? What you can do now

  • Check your notice: is your homestead exemption on it? If an exemption is missing, ask the office that sets your value. Exemptions have their own deadlines.
  • Pay early and save: in many counties you get a 2% discount if you pay by November 1 (counties vary; in Jefferson County the discount runs to December 1).
  • Set a reminder for May 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar

Find your Kentucky county

Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.

How much could you save?

Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.

Use the full market value, not the assessed value, if your notice shows both. The estimate uses your bill or your state's median effective tax rate.

Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.

How to appeal in Kentucky, step by step

  1. Understand your assessment

    An elected Property Valuation Administrator (PVA) values all real property in each of Kentucky's 120 counties, under the supervision of the Kentucky Department of Revenue. Appeals go first to a conference with the PVA, then to the County Board of Assessment Appeals (filed through the county clerk), then to the Kentucky Board of Tax Appeals in Frankfort. Homes are assessed at 100% of fair cash value, meaning the price the property would bring at a fair, voluntary sale, as of January 1 each year. Qualifying farmland can be assessed at its agricultural value instead. The PVA revalues property every year and must examine every parcel at least once every four years. Newly built homes and additions are added each year. You can appeal every year, whether or not your value changed.

  2. Check the record and talk to the assessor

    The PVA conference is required, not optional: you cannot appeal without it. Ask the PVA's office for a conference as soon as you get your notice, and no later than the end of the inspection period. It can be held by phone if you ask (Jefferson County uses an online conference). The PVA must explain how your value was set; bring your opinion of value and evidence. The PVA keeps a written conference record with the original value, your value and the outcome. If you reach agreement, you are done. If not, keep the conference record: you file it with your appeal.

  3. Gather your evidence

    What works in Kentucky:

    • Recent arm's-length sales of similar homes
    • A recent appraisal
    • Your purchase price and closing papers
    • Photos, inspection reports and repair estimates showing condition problems
    • Your insurance policy, construction costs and mortgage information
    More detail
    • Recent arm's-length sales of similar homes (not their assessments), ideally within one to two years before January 1
    • A recent appraisal (at the Board of Tax Appeals the appraiser must attend and testify)
    • Your purchase price and closing papers if you bought recently, or your listing contract if the home is for sale
    • Photos, inspection reports and repair estimates showing condition problems
    • Your insurance policy, construction costs and mortgage information, which the law lists as evidence

  4. File your appeal 62F031 62F003 62A350

    First level: County Board of Assessment Appeals. After your PVA conference, file an appeal with the county clerk (not the PVA). Use Form 62F031, Appeal to Local Board of Assessment Appeals, from the clerk, or a letter that names the property, gives your reasons and states your opinion of its fair cash value. Attach the PVA conference record. File one appeal per parcel. The clerk schedules your hearing; the board meets 25 to 35 days after the inspection period (or the extended filing deadline). Hearings are public and informal. You and the PVA each present evidence, and the board can lower, raise or keep the value. You must bring factual evidence of value or the board must deny the appeal. You may record the hearing, and you can ask the board to inspect your home. If you do not show up, in person or through a representative, you lose your right to appeal further. The decision is mailed to you by certified mail. Cost: No filing fee appears in KRS 133.120 or on the Department of Revenue and county clerk pages checked.

  5. Prove your case at the hearing

    Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.

    More detail

    You have to prove your case. At the county board you must give factual evidence that supports the value you claim; if you do not provide reasonable information about the property's value when asked, the board must deny your appeal. The PVA also presents evidence for its value. At the Board of Tax Appeals the hearing starts over and you, as the appellant, present your case first, under oath. The board decides only your home's fair market value on January 1.

  6. If you lose: Kentucky Board of Tax Appeals (KBTA)

    Your petition must be received within 30 days of the date the county board's decision was mailed (or issued, if not mailed). Late petitions are dismissed. Send a written petition of appeal with a statement of the issues and facts, a statement that the information is true and correct, your signature, mailing address, phone and email, and a copy of the county board's ruling notice. File by email to taxappeals@ky.gov, by mail, or in person at Kentucky Board of Tax Appeals, Office of Claims and Appeals, 500 Mero Street, 2SC1, Frankfort, KY 40601. File a separate petition for each parcel. The KBTA hears the case new (de novo): its file holds only what you send it, not what you gave the PVA or county board. Hearings are formal, recorded and under oath. If you use an appraisal, the appraiser must appear and testify. The county attorney represents the PVA. No filing fee was found in the regulation. After the KBTA's final order, you can appeal to the circuit court of the county where the property is located.

  7. After you win

    The value set on appeal is used for that year's tax bill. Bills go out in the fall (the state's typical schedule gives a 2% discount through November 1, but counties vary; Jefferson mails its bills November 1 and its discount runs to December 1). If bills were printed before your appeal ended, your bill is based on the value you claimed, and a supplemental bill follows only if the final value is higher. There is no freeze: the PVA sets a new value each year, and you must appeal again if you disagree.

Official forms

62F031 Appeal to Local Board of Assessment Appeals (file with the county clerk)

Open the official form page

Instructions for appeals from local boards of assessment appeals to the Kentucky Board of Tax Appeals

Open the official form page

62F003 Appeals Process for Real Property Assessments (Department of Revenue brochure)

Open the official form page

62A350 Application for Exemption Under the Homestead/Disability Amendment

Open the official form page

Rules that are different in Kentucky

  • You must have a conference with the PVA before you can appeal; the conference must happen before or during the inspection period.
  • Appeals are filed with the county clerk, not the PVA, and the deadline is one workday after the inspection period ends unless the PVA got an extension.
  • If you do not appear at your county board hearing, in person or through a representative, you cannot appeal to the Board of Tax Appeals.
  • The county board and the Board of Tax Appeals can raise your value, not just lower it.
  • While your appeal is pending you pay tax on the value you claimed; if the final value is higher you get a supplemental bill with interest.
  • Lower assessments on neighbors' homes cannot be used to lower yours. If your own home is listed with the PVA at fair cash value, you can instead ask the county board, in writing and by the same deadline, to review specific homes you think are under-assessed.
  • Each year is a separate appeal; winning one year does not set next year's value.
  • At the Board of Tax Appeals, corporations, LLCs, trusts and estates must use a lawyer, even to file.

Is your home assessed higher than similar homes?

The Board of Tax Appeals decides only your home's fair market value and will not consider neighbors' assessments. To fight under-assessment of other homes, you can ask the county board in writing, by the appeal deadline, to review specific properties; this can raise their values but will not lower yours. This works only in limited cases. Run the numbers with our unequal assessment calculator.

Most wins start with a mistake in the assessor's record of your home. Check it line by line.

Record card checklist

Exemptions that lower your bill without an appeal

An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.

Homestead exemption (age 65+ or totally disabled)

Takes $49,100 off the assessed value of your home for 2025 and 2026 (the amount is reviewed every two years). You must own and live in the home on January 1 and be 65 or older during the year, or be classified as totally disabled and receiving disability payments. You may not claim it on any other property in Kentucky or another state. Apply with your PVA on Form 62A350 by December 31 of the year. Disability-based ones must be renewed each year unless the disability is permanent under Social Security or Kentucky Retirement Systems rules or is a service-connected total disability of a veteran.

Official details

Do you need a lawyer or a tax consultant?

You can handle the conference and appeal yourself. Anyone paid to represent you before the PVA or county board must be an attorney, CPA, tax consultant, Kentucky licensed real estate broker or sales associate, licensed or certified appraiser, your employee, or someone with a professional appraisal designation recognized by the Department of Revenue, and must give written authorization from you and disclose any contingency fee (lawyers need not disclose fee terms). At the Board of Tax Appeals, the owner can appear alone or with a lawyer; the KBTA hearing guide names no other representatives, and a family member may speak only if the owner is present.

Free property tax appeal letter

Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.

The 2026 deadline in Kentucky has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.

About you

Where should the board send its decision?

The property

The year printed on your notice.

Who gets the letter
Your appeal
Reasons (tick all that apply)
Other formats

Sign the letter. Send it by certified mail with a return receipt, or file it online or in person, before your deadline. Keep a copy and your receipt.

RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.

Kentucky property tax appeal FAQ

What is the deadline to appeal property taxes in Kentucky?

First you must have a conference with the PVA (or a deputy) before or during the tax roll inspection period. That period normally starts the first Monday in May and runs 13 days, Monday through Saturday, ending on the third Monday in May. If you still disagree, you must file your appeal with the county clerk no later than one workday after the inspection period ends, which is normally the Tuesday after the third Monday in May. The Department of Revenue can approve a later or longer inspection period, and a PVA can get up to 25 extra days for conferences and appeals, so check the dates on your notice and in the PVA's newspaper notice. Example: in 2026 the inspection period was May 4-18. The Kenton County Clerk's notice says appeals could be filed through Wednesday, May 20, 2026 at 4 p.m. In Jefferson County (Louisville), online PVA conferences ran April 24 to May 18, 2026, and the PVA listed June 12, 2026 as the deadline to file an appeal with the local board.

Where do I file a property tax appeal in Kentucky?

First level of appeal in Kentucky: County Board of Assessment Appeals. After your PVA conference, file an appeal with the county clerk (not the PVA). Use Form 62F031, Appeal to Local Board of Assessment Appeals, from the clerk, or a letter that names the property, gives your reasons and states your opinion of its fair cash value. Attach the PVA conference record. File one appeal per parcel. The clerk schedules your hearing; the board meets 25 to 35 days after the inspection period (or the extended filing deadline). Hearings are public and informal. You and the PVA each present evidence, and the board can lower, raise or keep the value. You must bring factual evidence of value or the board must deny the appeal. You may record the hearing, and you can ask the board to inspect your home. If you do not show up, in person or through a representative, you lose your right to appeal further. The decision is mailed to you by certified mail.

How much does it cost to appeal in Kentucky?

No filing fee appears in KRS 133.120 or on the Department of Revenue and county clerk pages checked.

Can I talk to the assessor before filing?

The PVA conference is required, not optional: you cannot appeal without it. Ask the PVA's office for a conference as soon as you get your notice, and no later than the end of the inspection period. It can be held by phone if you ask (Jefferson County uses an online conference). The PVA must explain how your value was set; bring your opinion of value and evidence. The PVA keeps a written conference record with the original value, your value and the outcome. If you reach agreement, you are done. If not, keep the conference record: you file it with your appeal.

What if the board turns me down?

Next level: Kentucky Board of Tax Appeals (KBTA). Your petition must be received within 30 days of the date the county board's decision was mailed (or issued, if not mailed). Late petitions are dismissed. Send a written petition of appeal with a statement of the issues and facts, a statement that the information is true and correct, your signature, mailing address, phone and email, and a copy of the county board's ruling notice. File by email to taxappeals@ky.gov, by mail, or in person at Kentucky Board of Tax Appeals, Office of Claims and Appeals, 500 Mero Street, 2SC1, Frankfort, KY 40601. File a separate petition for each parcel. The KBTA hears the case new (de novo): its file holds only what you send it, not what you gave the PVA or county board. Hearings are formal, recorded and under oath. If you use an appraisal, the appraiser must appear and testify. The county attorney represents the PVA. No filing fee was found in the regulation. After the KBTA's final order, you can appeal to the circuit court of the county where the property is located.

What happens if I win?

The value set on appeal is used for that year's tax bill. Bills go out in the fall (the state's typical schedule gives a 2% discount through November 1, but counties vary; Jefferson mails its bills November 1 and its discount runs to December 1). If bills were printed before your appeal ended, your bill is based on the value you claimed, and a supplemental bill follows only if the final value is higher. There is no freeze: the PVA sets a new value each year, and you must appeal again if you disagree.

Sources

Checked Oct 21, 2026 against official Kentucky sources. Local deadlines and fees can differ; confirm with your assessor or board.

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