Kentucky property tax appeals, 2027
In Kentucky, you appeal a property assessment to the County Board of Assessment Appeals, and the deadline is one workday after the 13-day tax roll inspection period that starts the first Monday in May, after a conference with the PVA. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 120 counties, state and county recordsHow appeals work in Kentucky
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the tax year |
| How homes are assessed | 100% of market value |
| Deadline | Conference with the PVA before the end of the 13-day tax roll inspection period (begins the first Monday in May); appeal filed with the county clerk no later than one workday after the inspection period ends, unless the Department grants an extension of up to 25 days (KRS 133.120). |
| First appeal to | County Board of Assessment Appeals (after a required conference with the Property Valuation Administrator) |
| What the notice shows | Market value as “Fair Cash Value”. Mails: Late April, before the tax roll inspection period; sent only when the assessment changes (KRS 132.450(4)) |
| Sale prices public | Yes |
| Statutes | Grounds: Ky. Const. §172; KRS 133.120(2)(b), (3)(a). Filing: KRS 133.120. Assessor’s evidence: KRS 133.120(1)(c) (at the conference the PVA must explain the procedures used to derive the assessed value). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Kentucky county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Fayette County | Not yet published | — | — | Scan from recent sales |
| Kenton County | Not yet published | — | — | Scan from recent sales |
| Warren County | Not yet published | — | — | Scan from recent sales |
| Boone County | Not yet published | — | — | Scan from recent sales |
| Hardin County | Not yet published | — | — | Scan from recent sales |
| Daviess County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Campbell County | Not yet published | — | — | Scan from recent sales |
| Bullitt County | Not yet published | — | — | Scan from recent sales |
| Christian County | Not yet published | — | — | Scan from recent sales |
| Oldham County | Not yet published | — | — | Scan from recent sales |
| McCracken County | Not yet published | — | — | Scan from recent sales |
| Pulaski County | Not yet published | — | — | Scan from recent sales |
| Laurel County | Not yet published | — | — | Scan from recent sales |
| Scott County | Not yet published | — | — | Scan from recent sales |
| Jessamine County | Not yet published | — | — | Scan from recent sales |
| Pike County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Shelby County | Not yet published | — | — | Scan from recent sales |
| Nelson County | Not yet published | — | — | Scan from recent sales |
| Boyd County | Not yet published | — | — | Scan from recent sales |
| Barren County | Not yet published | — | — | Scan from recent sales |
| Hopkins County | Not yet published | — | — | Scan from recent sales |
| Henderson County | Not yet published | — | — | Scan from recent sales |
| Calloway County | Not yet published | — | — | Scan from recent sales |
| Clark County | Not yet published | — | — | Scan from recent sales |
| Whitley County | Not yet published | — | — | Scan from recent sales |
| Graves County | Not yet published | — | — | Scan from recent sales |
| Greenup County | Not yet published | — | — | Scan from recent sales |
| Floyd County | Not yet published | — | — | Scan from recent sales |
| Marshall County | Not yet published | — | — | Scan from recent sales |
| Boyle County | Not yet published | — | — | Scan from recent sales |
| Muhlenberg County | Not yet published | — | — | Scan from recent sales |
| Meade County | Not yet published | — | — | Scan from recent sales |
| Knox County | Not yet published | — | — | Scan from recent sales |
| Montgomery County | Not yet published | — | — | Scan from recent sales |
| Logan County | Not yet published | — | — | Scan from recent sales |
| Woodford County | Not yet published | — | — | Scan from recent sales |
| Grayson County | Not yet published | — | — | Scan from recent sales |
| Taylor County | Not yet published | — | — | Scan from recent sales |
| Perry County | Not yet published | — | — | Scan from recent sales |
| Carter County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Harlan County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Anderson County | Not yet published | — | — | Scan from recent sales |
| Rowan County | Not yet published | — | — | Scan from recent sales |
| Ohio County | Not yet published | — | — | Scan from recent sales |
| Mercer County | Not yet published | — | — | Scan from recent sales |
| Bell County | Not yet published | — | — | Scan from recent sales |
| Johnson County | Not yet published | — | — | Scan from recent sales |
| Allen County | Not yet published | — | — | Scan from recent sales |
| Breckinridge County | Not yet published | — | — | Scan from recent sales |
| Spencer County | Not yet published | — | — | Scan from recent sales |
| Simpson County | Not yet published | — | — | Scan from recent sales |
| Bourbon County | Not yet published | — | — | Scan from recent sales |
| Letcher County | Not yet published | — | — | Scan from recent sales |
| Hart County | Not yet published | — | — | Scan from recent sales |
| Marion County | Not yet published | — | — | Scan from recent sales |
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Clay County | Not yet published | — | — | Scan from recent sales |
| Harrison County | Not yet published | — | — | Scan from recent sales |
| Adair County | Not yet published | — | — | Scan from recent sales |
| Russell County | Not yet published | — | — | Scan from recent sales |
| Garrard County | Not yet published | — | — | Scan from recent sales |
| Mason County | Not yet published | — | — | Scan from recent sales |
| McCreary County | Not yet published | — | — | Scan from recent sales |
| Rockcastle County | Not yet published | — | — | Scan from recent sales |
| Henry County | Not yet published | — | — | Scan from recent sales |
| Casey County | Not yet published | — | — | Scan from recent sales |
| Lawrence County | Not yet published | — | — | Scan from recent sales |
| Fleming County | Not yet published | — | — | Scan from recent sales |
| Larue County | Not yet published | — | — | Scan from recent sales |
| Pendleton County | Not yet published | — | — | Scan from recent sales |
| Trigg County | Not yet published | — | — | Scan from recent sales |
| Morgan County | Not yet published | — | — | Scan from recent sales |
| Estill County | Not yet published | — | — | Scan from recent sales |
| Knott County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Bath County | Not yet published | — | — | Scan from recent sales |
| Powell County | Not yet published | — | — | Scan from recent sales |
| Lewis County | Not yet published | — | — | Scan from recent sales |
| Webster County | Not yet published | — | — | Scan from recent sales |
| Breathitt County | Not yet published | — | — | Scan from recent sales |
| Todd County | Not yet published | — | — | Scan from recent sales |
| Edmonson County | Not yet published | — | — | Scan from recent sales |
| Caldwell County | Not yet published | — | — | Scan from recent sales |
| Butler County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Green County | Not yet published | — | — | Scan from recent sales |
| Owen County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Magoffin County | Not yet published | — | — | Scan from recent sales |
| Carroll County | Not yet published | — | — | Scan from recent sales |
| Martin County | Not yet published | — | — | Scan from recent sales |
| Metcalfe County | Not yet published | — | — | Scan from recent sales |
| Leslie County | Not yet published | — | — | Scan from recent sales |
| Clinton County | Not yet published | — | — | Scan from recent sales |
| McLean County | Not yet published | — | — | Scan from recent sales |
| Lyon County | Not yet published | — | — | Scan from recent sales |
| Hancock County | Not yet published | — | — | Scan from recent sales |
| Crittenden County | Not yet published | — | — | Scan from recent sales |
| Livingston County | Not yet published | — | — | Scan from recent sales |
| Gallatin County | Not yet published | — | — | Scan from recent sales |
| Trimble County | Not yet published | — | — | Scan from recent sales |
| Bracken County | Not yet published | — | — | Scan from recent sales |
| Nicholas County | Not yet published | — | — | Scan from recent sales |
| Ballard County | Not yet published | — | — | Scan from recent sales |
| Lee County | Not yet published | — | — | Scan from recent sales |
| Elliott County | Not yet published | — | — | Scan from recent sales |
| Wolfe County | Not yet published | — | — | Scan from recent sales |
| Menifee County | Not yet published | — | — | Scan from recent sales |
| Fulton County | Not yet published | — | — | Scan from recent sales |
| Cumberland County | Not yet published | — | — | Scan from recent sales |
| Carlisle County | Not yet published | — | — | Scan from recent sales |
| Hickman County | Not yet published | — | — | Scan from recent sales |
| Owsley County | Not yet published | — | — | Scan from recent sales |
| Robertson County | Not yet published | — | — | Scan from recent sales |
Kentucky questions
When is the property tax appeal deadline in Kentucky?
Conference with the PVA before the end of the 13-day tax roll inspection period (begins the first Monday in May); appeal filed with the county clerk no later than one workday after the inspection period ends, unless the Department grants an extension of up to 25 days (KRS 133.120). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Kentucky?
The County Board of Assessment Appeals (after a required conference with the Property Valuation Administrator) hears the first appeal (KRS 133.120).
How is a home assessed in Kentucky?
At 100% of market value, valued as of January 1 of the tax year.
What does a Kentucky assessment notice show?
The market value, labeled “Fair Cash Value”. Notices mail: Late April, before the tax roll inspection period; sent only when the assessment changes (KRS 132.450(4)).
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- KRS 133.120 (appeal procedure)
- Kentucky DOR Form 62A352, Notice to Real Property Owner of Assessment
- Kentucky DOR, The Property Tax Calendar
- McCracken County PVA, Appeal Process (Ky. Const. §172, KRS 132.450(4))
- Jefferson County PVA, Online Conference & Appeals (2026 dates)
- Kentucky DOR, 2025–2026 homestead exemption
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).