Tax Calendar
Real Property | Personal Property | |
---|---|---|
Assessment Date | January 1 | January 1 |
Listing Period | January 1 – March 1 | January 1 – March 1 |
PVA Estimate of Net Assessment Growth to County Judge/Exec | April 1 | |
First Recap to Revenue Cabinet | First Monday in April | |
Public Inspection of Tax Roll/PVA Conferences | 13 Days Beginning First Monday in May (6 days per week, including Saturdays) | |
Final Recap to Revenue Cabinet | No Later than 6 Work Days After the Close of Inspection | |
Board of Assessment Appeals | 5 Days Beginning 25 to 35 Days After Inspection | |
Revenue Cabinet Certification | Upon Completion of Action by Revenue Cabinet | Upon Completion of Action by Revenue Cabinet |
Tax Bills Delivered to Sheriff | By September 15 | By September 15 |
Pay with Discount | By November 1 | By November 1 |
Pay Without Discount | By November 2 – December 31 | By November 2 – December 31 |
Tax Bills Delinquent | January 1 | January 1 |
Pay With 5% Penalty | January 1 – January 31 | January 1 – January 31 |
Pay With 10% Penalty and 10% Sheriff’s Add-on Fee | After January 31 | After January 31 |
* Kentucky Revised Statute KRS 134.020(2) gives a 2% discount if taxes are paid by November 1.