Appeal Process

The PVA tax notices of Real Estate Assessments are typically mailed out during the month of April to allow appropriate time for homeowners to review the assessment pertaining to their property. All property owners have the right to appeal the assessed value of their property if they do not agree with it; however, certain steps must be followed.

Step 1

In accordance with state law, property owners who wish to appeal their assessment must first hold a conference with the PVA. The conference must be held during the open inspection period. Each year, the inspection period begins on the first Monday in May and is open for the thirteen days following, including Saturdays. The dates are posted on the assessment notice and are published in the Jessamine Journal newspaper. Conferences can be held by phone or in person at the PVA Office. It is an informal process and it is not necessary for property owners to be represented by an attorney. The PVA will present findings as to why the assessment value went up based upon “fair cash value.” If the property owner thinks they have cause for a lower assessment value, then they are encouraged to bring documentation to the conference that supports their opinion of the property’s value. For example, a recent appraisal, photos, insurance policies, current real estate listings, or any other sales information from their neighborhood that might be helpful. Hopefully, after the parties have met and findings are presented on both sides, an agreement can be met. If not, then you will need to proceed to Step 2. Feel free to drop by or call our office at (859) 885-4931 if you have any questions concerning the process.

Step 2

If an agreement is not reached as a result of the PVA conference, property owners may appeal to the Jessamine County Board of Assessment Appeals. The Board of Assessment Appeals is a locally appointed three member panel that hears the appeals property owners bring against the assessment placed on their property. Members of the Board takes an oath to “fix at fair cash value all property assessments” under appeal (KRS 132.470). If you wish, the PVA Office can provide an appeal form to you during the initial conference. The completed forms must be submitted to the County Clerks Office no later than one workday following the conclusion of the open inspection period. The County Clerk will then notify property owners as to the date and time of their appeal hearing.

Step 3

An additional appeal to the Kentucky Board of Tax Appeals is available to anyone who remains dissatisfied with their assessment. The KBTA consists of three members appointed by the Governor. The KBTA will notify property owners of the date and time of their appeal.