Kentucky Property Tax Appeal at a Glance
Governing Statute
KRS § 133.120 — Taxpayer Appeal to County Board of Assessment Appeals
Appeal Deadline
You have 30 days from date of assessment notice or January 1, whichever applies to file your appeal.
Appeal Body
File your appeal with the County Board of Assessment Appeals (conference with PVA first).
Appeal levels: PVA conference, County Board of Assessment Appeals, Kentucky Board of Tax Appeals, circuit court
Assessment Standard
fair cash value (100% fair market value)
Equalization ratio: 100%
Key Facts
- Assessment frequency: annual
- Filing fee: none
- Exemptions: homestead ($46,350 for 65+/disabled), disabled veteran
What Your Kentucky Appeal Letter Includes
Every letter is built from Kentucky's actual appeal procedure — not a generic template.
Statute Citation
KRS § 133.120 cited by section number. The assessor sees you know the law.
Appeal Procedure
Correct filing body (County Board of Assessment Appeals (conference with PVA first)), deadline, and procedural requirements for Kentucky.
Evidence Framework
Structured presentation of comparable sales, property conditions, and market data supporting your valuation.
Print-Ready PDF
Professional formatting. File it with the County Board of Assessment Appeals (conference with PVA first). Ready in under 3 minutes.
Free preview. $9.99 for the clean, print-ready PDF.
Kentucky Property Tax Appeal FAQ
How do I appeal my property tax assessment in Kentucky?
Under KRS § 133.120, you file an appeal with the County Board of Assessment Appeals (conference with PVA first). You have 30 days from date of assessment notice or January 1, whichever applies to file. The assessment standard is fair cash value (100% fair market value).
What is the deadline to appeal property taxes in Kentucky?
You have 30 days from date of assessment notice or January 1, whichever applies. Missing this deadline typically means you cannot appeal until the next assessment cycle.
What is the assessment standard in Kentucky?
Kentucky assesses property at fair cash value (100% fair market value). The equalization ratio is 100%. Your appeal should demonstrate that the assessed value exceeds the property's true value under this standard.
What property tax exemptions are available in Kentucky?
Kentucky offers several exemptions including: homestead ($46,350 for 65+/disabled), disabled veteran. Check with your county assessor to see if you qualify for any of these exemptions.
What are the levels of appeal in Kentucky?
The appeal levels in Kentucky are: PVA conference, County Board of Assessment Appeals, Kentucky Board of Tax Appeals, circuit court. Most disputes are resolved at the first level. If not, you can escalate to higher bodies.
Do I need a lawyer to appeal my property taxes in Kentucky?
No. Property owners can file appeals themselves. Our tool generates a Kentucky-specific appeal letter citing KRS § 133.120 with your property details, comparable sales, and the correct appeal procedure.
Property Tax Appeal Letters by State
Select your state to see your specific appeal procedures and generate your letter.