Open Inspection, Challenges and Appeals

Real Property

Real property assessment notices are mailed annually in April to owners that had any change from the previous year. It is not necessary to receive a notice to file an appeal. Property owners that do not agree with the assessed value have the right to file an appeal.

Fayette County Property Valuation employees are committed in their requirement of establishing 100% Fair Market Value in a fair and equitable manner. If you do not agree your property would sell for the value determined, please follow these guidelines:

If your opinion of the fair cash value of your property differs from the assessed value, please call 859-246-2722 or visit us at 101 E. Vine Street, 6th floor. Office hours are 8 am - 4:30 pm, Monday through Friday.

The open inspection period begins the first Monday in May and continues for 13 days including Saturdays. By law, you must speak with a designated PVA employee prior to filing an appeal. This must be done by May 17, 2010 for the January 1, 2010 tax year.

If an agreement is not reached with the PVA representative prior to May 17, 2010, you then can appeal in writing to the Fayette County Clerk, 162 E. Main Street. The appeal must be postmarked by May 17, 2010 or hand-delivered to the County Clerk by close of business May 18, 2010.

After the close of open inspection, an adjustment based on opinion of value cannot be made.

The Fayette County Clerk schedules all Local Board of Tax Appeal hearings.

If you do not agree with the decision of the Local Board of Tax Appeals you then have the right to appeal before the Kentucky Board of Tax Appeals and then to Circuit Court.

Appeals filed by a paid representative must include a letter of authorization from the owner.


Personal Property

Personal property taxpayers shall be served notice under the provisions of KRS 132.450(4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110.

The following steps should be taken when a taxpayer does not agree with the assessed value of personal property as determined by the PVA.

He/She must list under protest (for certification) what he/she believes to be the fair cash value of their property.

He/She must file a written protest directly with the Department of Revenue, Office of Property Valuation within 45 days from the date of the notice of the assessment.

This protest must be in accordance with KRS 131.110.

The final decision of the Department of Revenue may be appealed to the Kentucky Board of Tax Appeals.