Kentucky Property Tax Appeal Guide
Kentucky assesses property at 100% of fair cash (market) value as of January 1 each year.
100%
Statutory percentage
September 25 (County Board of Assessment Appeals)
Verified July 2026 — confirm on your notice
Ky. Rev. Stat. § 133.120 (appeals of assessments)
Governing state code
How to File in Kentucky
Review your assessment with the county Property Valuation Administrator (PVA).
Hold a required conference with the PVA during the open inspection period.
File an appeal with the county clerk to the local Board of Assessment Appeals.
Present comparable sales or an appraisal at the Board hearing.
Appeal to the Kentucky Board of Tax Appeals if you disagree with the local Board.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Kentucky?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Kentucky
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Kentucky taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Kentucky appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Kentucky county assessor before filing — it is the fastest saving most people miss.
- Homestead Exemption $49,100 assessed value (2025–2026; reset every two years)
- Age 65+ or totally disabled, owner-occupied
- Disability Exemption $49,100 assessed value (2025–2026; reset every two years)
- Totally disabled
Who hears a Kentucky appeal
Your appeal is decided by County Board of Assessment Appeals — the value itself is set by the Property Valuation Administrator (PVA), which is who you are disagreeing with.
- 1
PVA review
- 2
Board of Assessment Appeals
- 3
Kentucky Claims Commission
- 4
Circuit Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Kentucky statutes
The sections a Kentucky appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- KRS §132.010
- Definitions
- KRS §133.120
- Appeal to Board of Assessment Appeals
- KRS §132.810
- Homestead Exemption
- KRS §132.990
- Penalties
Official Kentucky resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Kentucky property tax appeal questions
- When is the deadline to appeal property taxes in Kentucky?
- September 25 (County Board of Assessment Appeals). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Kentucky?
- County Board of Assessment Appeals hears it. The full path is: PVA review, then Board of Assessment Appeals, then Kentucky Claims Commission, then Circuit Court.
- What is the assessment ratio in Kentucky?
- 100% of fair cash value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Kentucky?
- Kentucky recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Kentucky offer?
- Homestead Exemption — $49,100 assessed value (2025–2026; reset every two years), for age 65+ or totally disabled, owner-occupied; Disability Exemption — $49,100 assessed value (2025–2026; reset every two years), for totally disabled. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Kentucky?
- About 0.74% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Kentucky Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Kentucky appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.