Kentucky

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 records
Rules

How appeals work in Kentucky

Kentucky property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1 of the tax year
How homes are assessed100% of market value
DeadlineConference 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 toCounty Board of Assessment Appeals (after a required conference with the Property Valuation Administrator)
What the notice showsMarket 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 publicYes
StatutesGrounds: 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).
Data as of 20 Oct 2026 · Kentucky statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every Kentucky county

Kentucky counties by population; 120 in all
CountyDeadlineAppeal rateLoweredCoverage
Jefferson CountyNot yet published——Scan from recent sales
Fayette CountyNot yet published——Scan from recent sales
Kenton CountyNot yet published——Scan from recent sales
Warren CountyNot yet published——Scan from recent sales
Boone CountyNot yet published——Scan from recent sales
Hardin CountyNot yet published——Scan from recent sales
Daviess CountyNot yet published——Scan from recent sales
Madison CountyNot yet published——Scan from recent sales
Campbell CountyNot yet published——Scan from recent sales
Bullitt CountyNot yet published——Scan from recent sales
Christian CountyNot yet published——Scan from recent sales
Oldham CountyNot yet published——Scan from recent sales
McCracken CountyNot yet published——Scan from recent sales
Pulaski CountyNot yet published——Scan from recent sales
Laurel CountyNot yet published——Scan from recent sales
Scott CountyNot yet published——Scan from recent sales
Jessamine CountyNot yet published——Scan from recent sales
Pike CountyNot yet published——Scan from recent sales
Franklin CountyNot yet published——Scan from recent sales
Shelby CountyNot yet published——Scan from recent sales
Nelson CountyNot yet published——Scan from recent sales
Boyd CountyNot yet published——Scan from recent sales
Barren CountyNot yet published——Scan from recent sales
Hopkins CountyNot yet published——Scan from recent sales
Henderson CountyNot yet published——Scan from recent sales
Calloway CountyNot yet published——Scan from recent sales
Clark CountyNot yet published——Scan from recent sales
Whitley CountyNot yet published——Scan from recent sales
Graves CountyNot yet published——Scan from recent sales
Greenup CountyNot yet published——Scan from recent sales
Floyd CountyNot yet published——Scan from recent sales
Marshall CountyNot yet published——Scan from recent sales
Boyle CountyNot yet published——Scan from recent sales
Muhlenberg CountyNot yet published——Scan from recent sales
Meade CountyNot yet published——Scan from recent sales
Knox CountyNot yet published——Scan from recent sales
Montgomery CountyNot yet published——Scan from recent sales
Logan CountyNot yet published——Scan from recent sales
Woodford CountyNot yet published——Scan from recent sales
Grayson CountyNot yet published——Scan from recent sales
Taylor CountyNot yet published——Scan from recent sales
Perry CountyNot yet published——Scan from recent sales
Carter CountyNot yet published——Scan from recent sales
Grant CountyNot yet published——Scan from recent sales
Harlan CountyNot yet published——Scan from recent sales
Lincoln CountyNot yet published——Scan from recent sales
Anderson CountyNot yet published——Scan from recent sales
Rowan CountyNot yet published——Scan from recent sales
Ohio CountyNot yet published——Scan from recent sales
Mercer CountyNot yet published——Scan from recent sales
Bell CountyNot yet published——Scan from recent sales
Johnson CountyNot yet published——Scan from recent sales
Allen CountyNot yet published——Scan from recent sales
Breckinridge CountyNot yet published——Scan from recent sales
Spencer CountyNot yet published——Scan from recent sales
Simpson CountyNot yet published——Scan from recent sales
Bourbon CountyNot yet published——Scan from recent sales
Letcher CountyNot yet published——Scan from recent sales
Hart CountyNot yet published——Scan from recent sales
Marion CountyNot yet published——Scan from recent sales
Wayne CountyNot yet published——Scan from recent sales
Clay CountyNot yet published——Scan from recent sales
Harrison CountyNot yet published——Scan from recent sales
Adair CountyNot yet published——Scan from recent sales
Russell CountyNot yet published——Scan from recent sales
Garrard CountyNot yet published——Scan from recent sales
Mason CountyNot yet published——Scan from recent sales
McCreary CountyNot yet published——Scan from recent sales
Rockcastle CountyNot yet published——Scan from recent sales
Henry CountyNot yet published——Scan from recent sales
Casey CountyNot yet published——Scan from recent sales
Lawrence CountyNot yet published——Scan from recent sales
Fleming CountyNot yet published——Scan from recent sales
Larue CountyNot yet published——Scan from recent sales
Pendleton CountyNot yet published——Scan from recent sales
Trigg CountyNot yet published——Scan from recent sales
Morgan CountyNot yet published——Scan from recent sales
Estill CountyNot yet published——Scan from recent sales
Knott CountyNot yet published——Scan from recent sales
Jackson CountyNot yet published——Scan from recent sales
Union CountyNot yet published——Scan from recent sales
Bath CountyNot yet published——Scan from recent sales
Powell CountyNot yet published——Scan from recent sales
Lewis CountyNot yet published——Scan from recent sales
Webster CountyNot yet published——Scan from recent sales
Breathitt CountyNot yet published——Scan from recent sales
Todd CountyNot yet published——Scan from recent sales
Edmonson CountyNot yet published——Scan from recent sales
Caldwell CountyNot yet published——Scan from recent sales
Butler CountyNot yet published——Scan from recent sales
Washington CountyNot yet published——Scan from recent sales
Green CountyNot yet published——Scan from recent sales
Owen CountyNot yet published——Scan from recent sales
Monroe CountyNot yet published——Scan from recent sales
Magoffin CountyNot yet published——Scan from recent sales
Carroll CountyNot yet published——Scan from recent sales
Martin CountyNot yet published——Scan from recent sales
Metcalfe CountyNot yet published——Scan from recent sales
Leslie CountyNot yet published——Scan from recent sales
Clinton CountyNot yet published——Scan from recent sales
McLean CountyNot yet published——Scan from recent sales
Lyon CountyNot yet published——Scan from recent sales
Hancock CountyNot yet published——Scan from recent sales
Crittenden CountyNot yet published——Scan from recent sales
Livingston CountyNot yet published——Scan from recent sales
Gallatin CountyNot yet published——Scan from recent sales
Trimble CountyNot yet published——Scan from recent sales
Bracken CountyNot yet published——Scan from recent sales
Nicholas CountyNot yet published——Scan from recent sales
Ballard CountyNot yet published——Scan from recent sales
Lee CountyNot yet published——Scan from recent sales
Elliott CountyNot yet published——Scan from recent sales
Wolfe CountyNot yet published——Scan from recent sales
Menifee CountyNot yet published——Scan from recent sales
Fulton CountyNot yet published——Scan from recent sales
Cumberland CountyNot yet published——Scan from recent sales
Carlisle CountyNot yet published——Scan from recent sales
Hickman CountyNot yet published——Scan from recent sales
Owsley CountyNot yet published——Scan from recent sales
Robertson CountyNot yet published——Scan from recent sales
Questions

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)).

Your home

Check your own assessment

By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.

Sources
  1. KRS 133.120 (appeal procedure)
  2. Kentucky DOR Form 62A352, Notice to Real Property Owner of Assessment
  3. Kentucky DOR, The Property Tax Calendar
  4. McCracken County PVA, Appeal Process (Ky. Const. §172, KRS 132.450(4))
  5. Jefferson County PVA, Online Conference & Appeals (2026 dates)
  6. Kentucky DOR, 2025–2026 homestead exemption
  7. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  8. U.S. Census Bureau, county population estimates (2024).