Assessment Ratio
100%
Appeal Deadline
Within 1 year of January 1, 2026
Official Form
PVA Conference Request
Risk of Increase
Yes
How Assessment Works in Kentucky
Kentucky assesses property at 100% of fair cash value (market value). Your assessed value should reflect what your home would sell for on the open market. The Property Valuation Administrator (PVA) in each county is responsible for assessments.
Risk of Increase
In Kentucky, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Kentucky
Request a conference with your county PVA. If unresolved, file an appeal with the county Board of Assessment Appeals. The process must begin within one year of the January 1 assessment date.
Step-by-Step
Kentucky Appeal Process
Review your property assessment on the county PVA's records.
Request a conference with the county PVA to discuss your assessment.
If unresolved, file an appeal with the county Board of Assessment Appeals.
Attend the hearing and present comparable sales evidence.
If denied, appeal to the Kentucky Board of Tax Appeals or circuit court within 30 days.
FAQ
Kentucky Property Tax Appeal Questions
Can my Kentucky assessment increase on appeal?
Yes. The Board of Assessment Appeals can increase your assessment if they determine it is below fair cash value. However, this is uncommon when you present strong evidence of over-assessment.
What is the PVA in Kentucky?
The PVA (Property Valuation Administrator) is the elected county official responsible for assessing all property in the county. The PVA's office is your first point of contact for assessment questions.
Does Kentucky have a homestead exemption?
Yes. Kentucky offers a homestead exemption for homeowners age 65 and older or those who are totally disabled. The exemption amount is adjusted periodically and currently exempts a portion of assessed value from taxation.
