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.