It is important that you read the entire guide.
This guide is intended to help you prepare for your hearing before the Kentucky Board of Tax Appeals and to inform you of the important facts and issues that the board must consider in rendering its decision in your appeal. This guide is not a legal or technical document and is issued for general information purposes only. For legal or technical detailed information, you should consult an attorney. You may also wish to review the following: KRS Chapter 13B, which governs the conduct of administrative hearings before the board; selected portions of KRS Chapters 131-133
which include provisions specifying real property tax appeal procedure and 802 Kentucky Administrative Regulations (KAR) 1:010,
which state the rules of practice and procedure before the board.
A taxpayer who has appealed a local board decision is sent a tax bill by the county sheriff based on the owner’s opinion of the value of the property. This is NOT an indication that the Property Valuation Administrator (PVA) agrees with that value and the taxpayer should NOT consider this an indication that his or her appeal has been settled. If the board concludes that the taxpayer’s opinion of value was low, the county sheriff sends out a supplemental tax bill for the difference, plus interest.
If you have any questions about your hearing, write or call the Kentucky Board of Tax Appeals.