SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS

KRS tit. XI, ch. 133

in effect

KRS 133.010 Definitions for chapter

133.010. Definitions for chapter As used in this chapter, unless the context requires otherwise: (1) "Board" means the county board of assessment appeals; (2) "Department" means the Department of Revenue; (3) "Taxpayer" means any person made liable by law to file a return or pay a tax; (4) "Real property" includes all lands within this state and improvements thereon; (5) "Personal property" includes every species and character of property, tangible and intangible, other than real property; and (6) (a) "County" shall also mean a charter county government; (b) "Fiscal court" shall also mean the legislative body of a charter county government; and (c) "County judge/executive" shall also mean the chief executive officer of a charter county government. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 95, sec. 4, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 224, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 337, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 326, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1. Legislative Research Commission Note (7/15/2010). Under the authority of KRS 7.136, the Reviser of Statutes has corrected manifest clerical or typographical errors by inserting "a" before the first occurrence of "charter county government" and "the" before "legislative body" and "chief executive officer" in subsection (6) of this section.

KRS 133.015 Repealed, 1966

133.015. Repealed, 1966 Catchline at repeal: Temporary continuation of former laws. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Created 1942 Ky. Acts ch. 131, sec. 31.

KRS 133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest

133.020. County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest (1) (a) The county board of assessment appeals shall be composed of reputable real property owners residing in the county at least five (5) years. (b) The appointing authorities may appoint qualified property owners residing in adjacent counties when qualified members cannot be secured within the county. (c) 1. The board shall consist of three (3) members, one (1) to be appointed by the county judge/executive, one (1) to be appointed by the fiscal court, and one (1) to be appointed by the mayor of the city with the largest assessment using the county tax roll or appointed as otherwise provided by the comprehensive plan of an urban-county government. 2. The mayor's appointment shall serve for four (4) years, the county judge/executive's appointment shall serve for three (3) years, and the fiscal court's appointment shall serve for two (2) years. Each person appointed thereafter shall serve for three (3) years. 3. If no city in the county uses the county assessment, the county judge/executive shall appoint two (2) members. (d) A board member who has served for a full term shall not be eligible for reappointment. However, he or she shall be eligible for appointment after a hiatus of three (3) years. (e) 1. If the number of appeals to the board of assessment appeals filed with the county clerk exceeds one hundred (100), temporary panels of the board may be appointed with approval of the department. 2. Each temporary panel shall consist of three (3) members having the same qualifications and appointed in the same manner as the board members. 3. The number of additional panels shall not exceed one (1) for each one hundred (100) appeals in excess of the first one hundred (100). 4. The county judge/executive shall designate one (1) of the members of the board of assessment appeals to serve as chairman of the board. 5. If additional panels are appointed, as provided in this paragraph, the chairman of the board of assessment appeals shall designate one (1) member of each additional panel as chairman of the panel. (f) 1. A majority of the board or of any panel may determine the action of the board or panel respectively and make decisions. 2. Each panel of the board shall have the same powers and duties given the board by KRS 133.120, except the action of any panel shall be subject to review and final approval by the board. (2) Each member of the board shall have extensive knowledge of real estate values, preferably in real estate appraisal, sales, management, financing, or construction. (3) The board shall be subject to call by the county judge/executive at any time prescribed by law. (4) The members of the county board of assessment appeals, and any panel of the board, before undertaking their duties, shall take the following oath, to be administered by the county judge/executive or other person authorized by KRS 62.020 to administer official oaths: "You swear (affirm) that you will, to the best of your ability, discharge the duties required of you as a member of the county board of assessment appeals, and that you will fix at fair cash value all property assessments brought before you for review as prescribed by law." (5) The department shall prepare and furnish to each property valuation administrator guidelines and materials for an orientation and training program to be presented to the board by the property valuation administrator or his deputy each year. (6) (a) A board member shall produce evidence of his qualifications upon request of the department. (b) A board member shall be replaced by the appointing authority upon proof of the member's failure to meet the qualifications of the position. (c) Any vacancy on the board shall be filled by the appointing authority that appointed the member to be replaced. (d) The appointee shall have the qualifications required by statute for the board member appointed by the particular appointing authority and shall hold office only to the end of the unexpired term of the member replaced. (7) Members of the county board of assessment appeals, and any temporary panel, shall abstain from hearing or ruling on an appeal for any property in which they have any personal or private interests. Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 2, effective June 24, 2015. -- Amended 2014 Ky. Acts ch. 92, sec. 216, effective January 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 225, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 3, effective July 15, 1994. -- Amended 1992 Ky. Acts ch. 449, sec. 4, effective April 13, 1992. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 2. -- Amended 1968 Ky. Acts ch. 179, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. 1, sec. 21. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 4. -- Amended 1946 Ky. Acts ch. 12, sec. 1. -- Amended 1942 Ky. Acts ch. 131, secs. 17(1), (2) and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4115, 4116, 4117, 4118.

KRS 133.030 Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members

133.030. Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members (1) The county board of assessment appeals shall convene each year at the county seat no earlier than twenty-five (25) days and no later than thirty-five (35) days following the conclusion of the tax roll inspection period provided for in KRS 133.045. When a property valuation administrator has received permission to extend the appeal filing deadline as set out in KRS 133.120(2)(d), the county board of assessment appeals shall convene no earlier than twenty-five (25) days and no later than thirty-five (35) days after the approved filing deadline. No meeting shall be held until the tax roll has been completed and the inspection period has been held as provided by law, or until revaluation of the property has been completed by the property valuation administrator at the direction of the Department of Revenue as provided by KRS 132.690 or by the department itself as provided by KRS 133.150. All records of the property valuation administrator, including all data concerning property sales within the preceding year, shall be available to the board while meeting. (2) The first regular meeting day of the board shall be devoted to the orientation and training program provided for in KRS 133.020(5), to a review of the assessment of the property valuation administrator and his deputies, and to a review of the appeals filed with the county clerk as clerk of the board, including a review of recent sales of comparable properties provided in accordance with the provisions of subsection (1) of this section, and an inspection of the properties involved in the appeals when in the opinion of the board such inspection will assist in the proper determination of fair cash value. (3) The board of assessment appeals shall continue in session only such time as is necessary to hear appeals. The board shall not continue in session more than one (1) day, if there are no appeals to be heard, nor more than five (5) days after it convenes in each year, unless an extension of time is authorized by the Department of Revenue upon request of the county judge/executive. Each board member shall be paid one hundred dollars ($100) for each day he serves. This compensation shall be paid one-half (1/2) out of the county levy and the other half out of the State Treasury. (4) Members of temporary panels of the board shall serve the time necessary for hearing appeals but in no case more than five (5) days except upon approval of an extension of time by the Department of Revenue. Compensation of panel members shall be in the same manner and at the same rate as provided for members of the board. Effective:March 21, 2017 History: Amended 2017 Ky. Acts ch. 81, sec. 3, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 226, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 5, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 8, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 261, sec. 2, effective July 15, 1980. -- Amended 1976 Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 3. -- Amended 1968 Ky. Acts ch. 152, sec. 106; and ch. 179, sec. 2. -- Amended 1954 Ky. Acts ch. 150, sec. 1. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 13. -- Amended 1942 Ky. Acts ch. 131, secs. 18 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4118, 4119, 4121-1, 4121-2, 4127.

KRS 133.040 Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation

133.040. Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation (1) The property valuation administrator shall complete the tax roll of all real property in his county before the first Monday in April of each year in accordance with law, and on or before that date he shall file with the department, on forms provided by the department, a recapitulation of all property assessed on the tax roll with his official certificate attached. The recapitulation shall show the assessment of property by type of property and by taxing district. Within fifteen (15) calendar days after receiving the recapitulation, the department shall direct the property valuation administrator to make any changes that are necessary to correct the assessment. The department shall preserve all recapitulations and schedules or a photographic facsimile for a period of seven (7) years from the assessment date. (2) At the time the property valuation administrator submits his property recapitulations to the department, he shall submit a copy of the recapitulations to the county judge/executive, the treasurer or chief officer of each special district in the county, the chief executive officer of an urban-county, charter county, unified local government, or consolidated local government, the mayor of each city electing to use the annual county assessment pursuant to KRS 132.285, and the superintendent of each local school district in his county. (3) Beginning with the 1995 assessment year, if the property valuation administrator has not submitted an acceptable recapitulation to the department by the first Monday in August, the department shall, within fifteen (15) days, conduct an investigation into the reasons for the failure. The department shall notify the property valuation administrator in writing of his right to appear before the commissioner or his designee during the investigation to provide an explanation for the failure to submit an acceptable recapitulation. At any time after the completion of an investigation resulting in a finding that the failure to submit an acceptable recapitulation was not reasonably justified, the department may declare an emergency assessment under the provisions of KRS 132.660. (4) If the commissioner determines upon the conclusion of the investigation that the failure to submit an acceptable recapitulation was not reasonably justified, the commissioner shall notify the property valuation administrator in writing of the department's findings, and of the department's intent to suspend the property valuation administrator's compensation as of the date of the notification and until the date an acceptable recapitulation is submitted. The notification shall inform the property valuation administrator that the amount of compensation suspended under this subsection is subject to forfeiture as provided in subsection (5) of this section. (5) The property valuation administrator may, within ten (10) days of the date of notice provided for in subsection (4) of this section, request in writing a formal administrative hearing before a department hearing officer appointed by the commissioner. All hearings shall be conducted in accordance with KRS Chapter 13B. If in the recommended order: (a) The hearing officer determines, and the commissioner agrees, that the failure to submit an acceptable recapitulation was not reasonably justified, the commissioner shall reaffirm the notice of forfeiture provided for in subsection (4) of this section and issue a final order in writing to the property valuation administrator. (b) The hearing officer determines, and the commissioner agrees, that the failure to submit an acceptable recapitulation was reasonably justified, the commissioner shall notify the property valuation administrator in a final order, and compensation suspended under subsection (4) of this section shall be paid with interest at the tax interest rate defined in KRS 131.010(6). (6) If the property valuation administrator does not request in writing a formal administrative hearing within the time prescribed in subsection (5) of this section, the commissioner shall reaffirm the notice of forfeiture provided for in subsection (4) of this section and issue a final order in writing to the property valuation administrator. (7) The property valuation administrator may appeal the commissioner's final order in the same manner, and subject to the same provisions as set forth in KRS 132.370(7). (8) A property valuation administrator who fails to submit an acceptable recapitulation, within the times prescribed in subsection (3) of this section and after a previous finding that a prior year's failure to submit an acceptable recapitulation was determined to not be reasonably justified, shall be subject to removal from office as provided by KRS 132.370(4). Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 69, sec. 3, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 227, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 318, sec. 38, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 423, sec. 2, effective July 15, 1994.--Amended 1988 Ky. Acts ch. 303, sec. 9, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 371, sec. 3, effective July 15, 1986; and ch. 459, sec. 2, effective July 15, 1986. -- Amended 1980 Ky. Acts ch. 317, sec. 3, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 326, sec. 4. -- Amended 1958 Ky. Acts ch. 65, sec. 3, effective June 19, 1958. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 13. -- Amended 1942 Ky. Acts ch. 131, secs. 13 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114i-15, 4126.

KRS 133.045 Inspection period for tax rolls -- Publication and posting

133.045. Inspection period for tax rolls -- Publication and posting (1) The real property tax roll being prepared by the property valuation administrator for the current year, shall be open for inspection in the property valuation administrator's office for thirteen (13) days beginning on the first Monday in May of each year and shall be open for inspection for six (6) days each week, one (1) of which shall be Saturday. In case of necessity, the department may order a reasonable extension of time for the inspection period of the tax roll or it may order that the inspection period be at a different time than that provided in this section. However, the final day of the inspection period shall not be Saturday, Sunday, or a legal holiday. (2) The property valuation administrator shall cause to be published once during the week before the beginning of the inspection period, as provided in subsection (1) of this section, in a display type advertisement, the following information: (a) The fact that the real property tax roll is open for public inspection; (b) The dates of the inspection period; (c) The times available for public review of the real property tax roll; (d) The fact that any taxpayer desiring to appeal an assessment shall first request a conference with the property valuation administrator to be held prior to or during the inspection period or completed during an extension granted under KRS 133.120; and (e) Instructions which provide details on the manner in which a taxpayer who has had a conference with the property valuation administrator may file an appeal, if he is aggrieved by an assessment made by the property valuation administrator. The cost of the notice shall be paid by the fiscal court of the county. The notice shall also be posted at the courthouse door. Failure to publish or post notices when the inspection period is at the regular time as provided in this section shall not invalidate assessments made by the property valuation administrator and recorded on the tax roll prior to the inspection period. Effective: March 21, 2017 History: Amended 2017 Ky. Acts ch. 81, sec. 6, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 228, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 4, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 449, sec. 3, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 10, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 4, effective July 15, 1980. -- Amended 1976 Ky. Acts ch. 155, sec. 24. -- Amended 1974 Ky. Acts ch. 326, sec. 5. -- Amended 1966 Ky. Acts ch. 239, sec. 135. -- Amended 1954 Ky. Acts ch. 150, sec. 2. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4. sec. 14. -- Created 1942 Ky. Acts ch. 131, secs. 14 and 32.

KRS 133.046 Repealed, 1949

133.046. Repealed, 1949 Catchline at repeal: Final recapitulation of tax rolls; certification of approval. History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 20. -- Amended 1942 Ky. Acts ch. 131, secs. 15 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4128a-1. Formerly codified as KRS 133.190(1).

KRS 133.047 Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information

133.047. Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information (1) Notwithstanding the provisions of KRS 61.870 to 61.884, when the Department of Revenue has completed action on the assessment of property in any county and has certified the assessment to the county clerk of that county, as provided for in KRS 133.180, the property tax roll, or a copy of the property tax roll, shall be retained in the office of the property valuation administrator for maintenance as an open public record for five (5) years. The property tax roll shall be available for public inspection during the regular working hours of the office of the property valuation administrator as provided for in KRS 132.410(3). (2) Any person inspecting a property tax roll shall do so in a manner not unduly interfering with the proper operation of the custodian's office. (3) Personal property tax returns, accompanying documents, and assessment records, with the exception of the certified personal property tax roll, shall be considered confidential under the provisions of KRS 131.190. (4) (a) Real property tax returns and accompanying documents submitted by a taxpayer shall be considered confidential under the provisions of KRS 131.190. Other real property records in the office of the property valuation administrator shall be subject to the provisions of KRS 61.870 to KRS 61.884. (b) However, in addition to the provisions of KRS 61.874, the Department of Revenue shall develop and provide to each property valuation administrator a reasonable fee schedule to be used in compensating for the cost of personnel time expended in providing information and assistance to persons seeking information to be used for commercial or business purposes. As used in this paragraph: 1. "Reasonable fee" has the same meaning as the fee described in KRS 61.874(4)(c); and 2. "Personnel time" means the cost to the agency to create any mechanical processing, data collection, or data creation; the staff required to process, produce, collect, or create data or information; or the cost to the agency for the creation, purchase, or other acquisition of information. (c) Any person seeking information on his own property, or any other person, including the press, seeking information directly related to property tax assessment, appeals, equalization, requests for refunds, or similar matters shall not be subject to fees for personnel time. (5) The Department of Revenue shall provide advice, guidelines, and assistance to each property valuation administrator in implementing the provisions of KRS 61.870 to 61.884. Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 229, sec. 9, effective July 14, 2022. -- Amended 2016 Ky. Acts ch. 34, sec. 1, effective July 15, 2016. -- Amended 2005 Ky. Acts ch. 85, sec. 229, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 262, sec. 8, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 263, sec. 3, effective July 14, 1992. -- Created 1980 Ky. Acts ch. 317, sec. 10, effective July 15, 1980.

KRS 133.050 Renumbered as 133.125(1)

KRS 133.060 Repealed, 1942

133.060. Repealed, 1942 Catchline at repeal: Supervisors to assess omitted intangibles; listing; clerk to report to department; clerk's fee. History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4121-3

KRS 133.070 Assessment where property is annexed by another civil division

133.070. Assessment where property is annexed by another civil division Property in territory annexed by another civil division shall not be subject to ad valorem taxation in the annexing civil division until the assessment date next following the date of annexation. Effective: July 13, 1990 History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 338, effective July 13, 1990. -- Amended 1962 Ky. Acts ch. 28, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4128-1, 4128-2.

KRS 133.080 Repealed, 1942

133.080. Repealed, 1942 Catchline at repeal: County clerk to serve as clerk of supervisors. History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4121-2, 4125.

KRS 133.090 Repealed, 1942

133.090. Repealed, 1942 Catchline at repeal: Notice to taxpayer when increase or assessment is made by supervisors; preparation; service; fees. History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4121-2, 4122.

KRS 133.100 Repealed, 1942

133.100. Repealed, 1942 Catchline at repeal: Supervisors to reassemble to hear complaints and reconsider assessments; length of session. History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4123.

KRS 133.110 Correction of clerical errors in assessment

133.110. Correction of clerical errors in assessment (1) After submission of the final real property recapitulation or certification of the personal property assessment, the property valuation administrator may correct clerical, mathematical, or procedural errors in an assessment or any duplication of assessment. Changes in assessed value based on appraisal methodology or opinion of value shall not be valid. All corrections shall be reviewed by the Department of Revenue and those changes determined by the department to be invalid shall be rescinded. Any taxpayer affected by this rescission shall not be subject to additional penalties. (2) Notwithstanding other statutory provisions, for property subject to a tax rate that is set each year based on the certified assessment, any loss of property tax revenue incurred by a taxing district due to corrections made after the tax rate has been set may be recovered by making an adjustment in the tax rate to be set for the next tax year. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 230, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 263, sec. 6, effective July 14, 1992. -- Amended 1978 Ky. Acts ch. 384, sec. 263, effective June 17, 1978. -- Repealed in part 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4128, 4250.

KRS 133.120 Appeal procedure

133.120. Appeal procedure (1) (a) Any taxpayer desiring to appeal an assessment on real property made by the property valuation administrator shall first request a conference with the property valuation administrator or his or her designated deputy. The conference shall be held prior to or during the inspection period provided for in KRS 133.045, or during an extension granted under subsection (2)(d) of this section. (b) 1. Any person receiving compensation to represent a property owner at a conference with the property valuation administrator for a real property assessment shall be: a. An attorney; b. A certified public accountant; c. A tax consultant; d. A Kentucky licensed real estate broker or sales associate; e. An employee of the property owner; f. A licensed or certified Kentucky real property appraiser; g. An appraiser who possesses a temporary practice permit or reciprocal license or certification in Kentucky to perform appraisals and whose license or certification requires him or her to conform to the Uniform Standards of Professional Appraisal Practice; or h. Any other individual possessing a professional appraisal designation recognized by the department. 2. A person representing a property owner before the property valuation administrator shall present written authorization from the property owner which sets forth his or her professional capacity and shall disclose to the property valuation administrator any personal or private interests he or she may have in the matter, including any contingency fee arrangements, except that attorneys shall not be requir ed to disclose the terms and conditions of any contingency fee arrangement. (c) During this conference, the property valuation administrator or his or her deputy shall provide an explanation to the taxpayer of the constitutional and statutory provisions governing property tax administration, including the appeal process, as well as an explanation of the procedures followed in deriving the assessed value for the taxpayer's property. (d) The property valuation administrator or his or her deputy shall keep a r ecord of each conference which shall include but not be limited to the initial assessed value, the value claimed by the taxpayer, an explanation of any changes offered or agreed to by each party, and a brief account of the outcome of the conference. (e) At the request of the taxpayer, the conference may be held by telephone. (2) (a) Any taxpayer still aggrieved by an assessment on real property made by the property valuation administrator after complying with the provisions of subsection (1) of this section may appeal to the board of assessment appeals. (b) The taxpayer shall appeal his or her assessment by filing in person or sending a letter or other written petition to the county clerk stating the reasons for appeal, identifying the property for which the appeal is filed, and stating the taxpayer's opinion of the fair cash value of the property. (c) The appeal shall be filed no later than one (1) workday following the conclusion of the inspection period provided for in KRS 133.045 or no later than the last day of an extension granted under paragraph (d) of this subsection. (d) A property valuation administrator may make a written request to the department to extend the deadline in his or her county of jurisdiction to allow the completion of the conferences requested during the inspection period required by subsection (1)(a) of this section and to extend the filing deadline for appeals to the board of assessment appeals. If approved by the department, the deadline for the completion of the conferences requested during the inspection period and filing appeals shall be extended for a period not to exceed twenty-five (25) days from the date of the original filing deadline. (e) The county clerk shall notify the department of all assessment appeals and of the date and times of the hearings. (f) The board of assessment appeals may review and change any assessment made by the property valuation administrator upon recommendation of the county judge/executive, mayor of any city using the county assessment, or the superintendent of any school district in which the property is located, if the recommendation is made to the board in writing specifying the individual properties recommended for review and is made no later than one (1) work day following the conclusion of the inspection period provided for in KRS 133.045, or no later than the last day of an extension granted under paragraph (d) of this subsection, or upon the written recommendation of the department. If the board of assessment appeals determines that the assessm ent should be increased, it shall give the taxpayer notice in the manner required by KRS 132.450(4), specifying a date when the board will hear the taxpayer, if he or she so desires, in protest of an increase. (g) Any real property owner who has listed his or her property with the property valuation administrator at its fair cash value may ask the county board of assessment appeals to review the assessments of real properties he or she believes to be assessed at less than fair cash value, if he or she speci fies in writing the individual properties for which the review is sought and factual information upon which his or her request is based, such as comparable sales or cost data and if the request is made no later than one (1) work day following the conclusion of the inspection period provided for in KRS 133.045, or no later than the last day of an extension granted under paragraph (d) of this subsection. (h) Nothing in this section shall be construed as granting any property owner the right to request a blanket review of properties or the board the power to conduct such a review. (3) (a) The board of assessment appeals shall hold a public hearing for each individual taxpayer appeal in protest of the assessment by the property valuation administrator filed in accordance with the provisions of subsection (2) of this section, and after hearing all the evidence, shall fix the assessment of the property at its fair cash value. (b) The department may be present at the hearing and present any pertinent evidence as it pertains to the appeal. (c) The taxpayer shall provide factual evidence to support his or her appeal. If the taxpayer fails to provide reasonable information pertaining to the value of the property requested by the property valuation administrator, the department, or any member of the board, his or her appeal shall be denied. (d) This information shall include but not be limited to the physical characteristics of land and improvements, insurance policies, cost of construction, real estate sales listings and contracts, income and expense statements for commercial property, and loans or mortgages. (e) The board of assessment appeals shall only hear and consider evidence which has been submitted to it in the presence of both the property valuation administrator or his or her designated deputy and the taxpayer or his or her authorized representative. (4) (a) Any person receiving compensation to represent a property owner in an appeal before the board shall be: 1. An attorney; 2. A certified public accountant; 3. A tax consultant; 4. A Kentucky licensed real estate broker or sales associate; 5. An employee of the taxpayer; 6. A licensed or certified Kentucky real property appraiser; 7. An appraiser who possesses a temporary practice permit or reciprocal license or certification in Kentucky to perform appraisals and whose license or certification requires him or her to conform to the Uniform Standards of Professional Appraisal Practice; or 8. Any other individual possessing a professional appraisal designation recognized by the department. (b) A person representing a property owner before the county board of assessment appeals shall present a written authorization from the property owner which sets forth his or her professional capacity and shall disclose to the county board of assessment appeals any personal or private interests he or she may have in the matter. (5) The board shall provide a written opinion justifying its action for each assessment either decreased or increased in the record of its proceedings and orders required in KRS 133.125 on forms or in a format provided or approved by the department. (6) The board shall report to the property valuation administrator any real property omitted from the tax roll. The property valuation administrator shall assess the property and immediately give notice to the taxpayer in the manner required by KRS 132.450(4), specifying a date when the board of assessment appeals will hear the taxpayer, if he or she so desires, in protest of the action of the property valuation administrator. (7) The board of assessment appeals shall have power to issue subpoenas, compel the attendance of witnesses, and adopt rules and regulations concerning the conduct of its business. Any member of the board shall have power to administer oaths to any witness in proceedings before the board. (8) The powers of the board of assessment appeals shall be limited to those specifically granted by this section. (9) No appeal shall delay the collection or payment of any taxes based upon the assessment in controversy. The taxpayer shall pay all state, county, and district taxes due on the valuation which he or she claims as true value and stated in the petition of appeal filed in accordance with the provisions of subsection (1) of this section. When the valuation is finally determined upon appeal, the taxpayer shall be billed for any additional tax and interest at the tax interest rate as defined in KRS 131.010 from the date when the tax would have become due if no appeal had been taken. The provisions of KRS 134.015(6) shall apply to the tax bill. (10) Any member of the county board of assessment appeals may be required to give evidence in support of the board's findings in any appe al from its actions to the Board of Tax Appeals pursuant to KRS 49.220. Any persons aggrieved by a decision of the board, including the property valuation administrator, taxpayer, and department, may appeal the decision to the Board of Tax Appeals pursuant to KRS 49.220. Any taxpayer failing to appeal to the county board of assessment appeals, or failing to appear before the board, either in person or by designated representative, shall not be eligible to appeal directly to the Board of Tax Appeals. (11) The county attorney shall represent the interest of the state and county in all hearings before the board of assessment appeals and on all appeals prosecuted from its decision. If the county attorney is unable to represent the state and county, he or she or the fiscal court shall arrange for substitute representation. (12) Taxpayers shall have the right to make audio recordings of the hearing before the county board of assessment appeals. The property valuation administrator may make similar audio recordings only if prior written notice is given to the taxpayer. The taxpayer shall be entitled to a copy of the department's recording as provided in KRS 61.874. (13) The county board of assessment appeals shall physically inspect a property upon the request of the property owner or property valuation administrator. Effective: July 15, 2026 History: Amended 2026 Ky. Acts ch. 172, sec. 13, effective July 15, 2026. -- Amended 2021 Ky. Acts ch. 185, sec. 65, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 72, effective June 29, 2017; and ch. 81, sec. 2, effective March 21, 2017. -- Amended 2015 Ky. Acts ch. 67, sec. 3, effective June 24, 2015. -- Amended 2009 Ky. Acts ch. 10, sec. 42, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 231, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 5, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 397, sec. 3, effective July 14, 1992; and ch. 449, sec. 6, effective April 13, 1992. -- Amended 1990 Ky. Acts ch. 411, sec. 11, effective July 13, 1990; and ch. 476, Pt. V, sec. 339, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 303, sec. 11, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 452, sec. 7, effective July 1, 1982. -- Amended 1980 Ky. Acts ch. 317, sec. 5, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 264, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 6. -- Amended 1964 Ky. Acts ch. 141, sec. 34. -- Amended 1950 Ky. Acts ch. 18, sec. 1. - - Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 7. -- Amended 1944 Ky. Acts ch. 99, sec. 1. -- Created 1942 Ky. Acts ch. 131, secs. 16 and 32. Legislative Research Commission Note (7/14/92). Pursuant to KRS 7.136(1), in codifying this section the Reviser of Statutes has corrected an erroneous cross - reference that resulted from the amendment process in the enactment of 1992 Ky. Acts ch. 397, sec. 3. That Act and Acts ch. 449 both amend this statute and not otherwise being in conflict have been compiled together. Legislative Research Commission Note (7/13/90). The Act amending this section prevails over the repeal and reenactment in House Bill 940, Acts ch. 476, pursuant to Section 653(1) of Acts ch. 476.

KRS 133.123 Department advice -- Responsibility for determination of fair cash value

133.123. Department advice -- Responsibility for determination of fair cash value When an appeal is taken from an assessment by the property valuation administrator, of property which the owner does not consider to be subject to taxation, it shall be the duty of the county board of assessment appeals to obtain and follow advice from the Department of Revenue relative to the taxability of such property; however, the board shall have full power and responsibility to make a determination of the fair cash value of such property. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 232, effective June 20, 2005. -- Created 1974 Ky. Acts ch. 326, sec. 14.

KRS 133.125 Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation

133.125. Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation (1) No later than three (3) working days after the expiration of the inspection period provided for in KRS 133.045, or three (3) working days after any extension of a filing deadline for appeals as set out in KRS 133.120(2)(d), the county clerk shall provide a copy to the property valuation administrator of each appeal petition and a summary of the appeals filed with the county board of assessment appeals. The summary shall be in a format, or on a form, provided or approved by the Department of Revenue. The property valuation administrator shall, within three (3) working days of receipt of the summary, prepare and submit to the Department of Revenue a final recapitulation of the real property tax roll incorporating all changes made since the submission of the first recapitulation. Those properties under appeal shall be listed for recapitulation and certification purposes at the value claimed by the taxpayer. After submission of the final recapitulation to the Department of Revenue, assessments shall not be amended except for adjustments ordered by the board and for corrections made under the provisions of KRS 133.110 and KRS 133.130. (2) The county clerk, or an authorized deputy, shall act as clerk of the board of assessment appeals; and where additional board panels are appointed, as provided by law, one (1) authorized deputy shall act as clerk for each panel. An accurate record of the proceedings and orders of the board and of each of its authorized panels shall be kept and shall show the name of the owner of the property, the description, the type of property, the amount of the assessment the property valuation administrator placed on the property, and the amount of change made in the assessment by the board. A copy certified by the chairman of the board and attested by the county clerk shall be filed by the clerk with the property valuation administrator and with the Department of Revenue within five (5) days after the adjournment of the board. (3) The county clerk shall certify to the county judge/executive the number of days during which the board was in session, and the court shall enter this fact of record along with the amount due the board members for their services. On a presentation of a copy of the order, the Finance and Administration Cabinet shall draw a warrant on the State Treasurer in favor of the board members and clerk for the amount due for their services. (4) The county clerk and any authorized deputies serving as clerk of the board or a panel thereof shall be allowed the same compensation per day for their services as is allowed to members of the board of their county, and they shall be paid in the same manner as members of the board are paid. The county clerk and his authorized deputies shall be allowed compensation for completing and filing the record of the board in the same manner as allowed for their services while acting as clerk of the board or clerk of a panel of the board. Effective:March 21, 2017 History: Amended 2017 Ky. Acts ch. 81, sec. 4, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 233, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 7, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 12, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 6, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 265, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 326, sec. 7. -- Amended 1960 Ky. Acts ch. 186, Art I, sec. 22. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8. -- Amended 1942 Ky. Acts ch. 131, secs. 19 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4119, 4120, 4124, 4125, 4126. Formerly codified as KRS 133.050 and 133.190(2).

KRS 133.130 Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department

133.130. Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department (1) Any person claiming to be erroneously charged with any tax upon property not owned by the person may, after the person has received notice of the same by demand made upon the person to pay the tax, offer evidence in support of the complaint to the property valuation administrator of the county in which the assessment was made, or to the department if the assessment was made by the department. If the property valuation administrator or the department finds that the person was not the owner of the property assessed, the property valuation administrator or the department may correct the same by releasing the person from the payment of the tax, and shall assess the property immediately against the rightful owner. (2) A protest may be made to the department under the provisions of KRS 131.110 from any action of the property valuation administrator or the department made under this section or under KRS 133.110. Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 10, effective April 23, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 234, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 263, sec. 7, effective July 14, 1992. -- Amended 1978 Ky. Acts ch. 384, sec. 266, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 147, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4250.

KRS 133.140 Repealed, 1942

133.140. Repealed, 1942 Catchline at repeal: Filing, examination and correction of intangible personal property schedules. History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-15.

KRS 133.150 Equalization of county or district assessments by Department of Revenue

133.150. Equalization of county or district assessments by Department of Revenue The Department of Revenue shall equalize each year the assessments of the property among the counties. It shall compare the recapitulation of the property valuation administrator's books from each county with the records of sales of land in such county or with such other information that it may obtain from any source and shall determine the ratio of the assessed valuation of the property to the fair cash value. The Department of Revenue shall have power to increase or decrease the aggregate assessed valuation of the property of any county or taxing district thereof or any class of property or any item in any class of property. The Department of Revenue shall fix the assessment of all property at its fair cash value. When the property in any county, or any class of property in any county, is not assessed at its fair cash value, such assessment shall be increased or decreased to its fair cash value by fixing the percentage of increase or decrease necessary to effect the equalization. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 235, effective June 20, 2005. -- Amended 1964 Ky. Acts ch. 141, sec. 16. -- Amended 1942 Ky. Acts ch. 131, secs. 23 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-16, 4114i-18.

KRS 133.160 Notice of assessment raised by Department of Revenue -- To whom given -- Contents

133.160. Notice of assessment raised by Department of Revenue -- To whom given -- Contents When it is contemplated by the Department of Revenue that it will be necessary to raise the assessed valuation of property in any county, it shall give notice of the contemplated action to the county judge/executive, the superintendent of any school district affected by such action, the mayor of any city which is affected and which has adopted the assessment, and to the taxpayers of that county through the county judge/executive, who shall post the notice sent him on the courthouse door and certify to the Department of Revenue that this has been done, and it shall fix a time and place for a hearing which may be in Frankfort or any convenient place in or nearer the county seat. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 236, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 340, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 267, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1968 Ky. Acts ch. 179, sec. 3. -- Amended 1964 Ky. Acts ch. 141, sec. 17. -- Amended 1946 Ky. Acts ch. 233, sec. 3. -- Amended 1942 Ky. Acts ch. 131, secs. 24 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-16, 4114i-17.

KRS 133.170 Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal

133.170. Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal (1) When the Department of Revenue has completed its equalization of the assessment of the property in any county, it shall certify its action to the county judge/executive, with a copy of the certification for the county clerk, to be laid before the fiscal court of the county. (2) If the fiscal court deems it proper to ask for a review of the aggregate equalization of any class or subclass of property, it shall direct the county attorney to prosecute an appeal of the aggregate increase to the Board of Tax Appeals pursuant to KRS 49.220 within ten (10) days from the date of the certification. (3) Within ten (10) days from the date that the department's aggregate equalization of any or all classes or subclasses of property becomes final by failure of the fiscal court to prosecute an appeal or by order of the Board of Tax Appeals pursuant to KRS 49.200 to 49.250 or the courts, the fiscal court shall cause to be published, at least one (1) time, in the newspaper having the largest circulation within the county, a public notice of the department's action. (4) Within ten (10) days from the date of the publication of the notice required in subsection (3) of this section, any individual taxpayer whose property assessment is increased above its fair cash value by the equalization action may file with the county clerk an application for exoneration of his property assessment from the increase. The application shall be filed in duplicate and shall include the name and address of the person in whose name the property is assessed; the assessment of the property before the increase; the description and location of the property including the description shown on the tax roll; the property owner's reason for appeal; and all other pertinent facts having a bearing upon its value. The county clerk shall forward one (1) copy, of each application for exoneration to the Department of Revenue and shall exclude the amount of the equalization increase from the assessment in the preparation of the property tax bill for each property for which an application for exoneration has been filed. (5) The county judge/executive shall reconvene the board of supervisors immediately following the close of the period for filing applications for exoneration from the increase. The board shall schedule and conduct hearings on all applications in the manner prescribed for hearing appeals by KRS 133.120; however, the board shall not have authority to reduce any assessment to an amount less than that listed for the property at the time of adjournment of the regular board session. (6) The county clerk shall act as clerk of the reconvened board and shall keep an accurate record of the proceedings in the same manner as provided by KRS 133.125. Within five (5) days of the adjournment of the reconvened board, he or she shall notify each property owner in writing of the final action of the board with relation to the equalization increase and shall forward a copy of the proceedings certified by the chairman of the board and attested by him or her to the Department of Revenue and to the other taxing districts participating in the tax. (7) Any taxpayer whose application has been denied, in whole or in part, may appeal to the Board of Tax Appeals as provided in KRS 49.220, and appeals thereafter may be taken to the courts as provided in KRS 49.250. (8) The provisions of KRS 133.120(9) shall apply to the payment of taxes upon any property assessment for which an application for exoneration has been filed. (9) The provisions of subsections (4), (5), (6), (7), and (8) of this section shall only apply to appeals growing out of equalization action by the Department of Revenue under the provisions of KRS 133.150. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 66, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 73, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 237, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 8, effective April 13, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 341, effective July 13, 1990. -- Amended 1968 Ky. Acts ch. 179, sec. 4. -- Amended 1964 Ky. Acts ch. 141, sec. 18. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-18.

KRS 133.180 Certification by department to county clerk -- Certification of tax books -- Effect

133.180. Certification by department to county clerk -- Certification of tax books -- Effect (1) When the department has completed its action on the assessment of property in any county, it shall immediately certify to the county clerk the assessment and the amount of taxes due. The department shall charge the amount of taxes due from the county to the sheriff of the county. When any item of property is in process of appeal and the valuation has not been finally determined, the certification of such property shall be based on the valuation claimed by the taxpayer as the true value. The county clerk shall affix the certification to the tax books and enter it of record in the order book, and it shall be the sheriff's or collector's warrant for the collection of taxes. (2) Where provision is not otherwise made for the collection of taxes, the assessment or proportion thereof allocable to a local taxing district shall be certified to the county clerk in which the taxing district is located, for collection as provided by law. Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 43, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 238, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 342, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 326, sec. 9. -- Amended 1964 Ky. Acts ch. 141, sec. 19. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 38. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4128a-2.

KRS 133.181 Compensation of county clerk for correcting tax books following equalization

133.181. Compensation of county clerk for correcting tax books following equalization If the Department of Revenue, in making its equalization of the property in any county in accordance with the provisions of KRS 133.150, causes any increase or decrease to be made in the value of any property, the county clerk shall correct the tax books to comply with the final certification of the assessment by the department. As compensation for his services, the clerk shall receive the same compensation per day that he receives for serving as clerk of the board of assessment appeals for as many days as are necessary to make the corrections but not to exceed a total of ten (10) days. One-half (1/2) of such amounts shall be paid out of the county levy and one-half (1/2) out of the State Treasury. Such sums shall be paid at the same time and in the same manner as is the clerk's compensation for preparing the tax bills under KRS 133.240(2). Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 239, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 268, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 10. -- Amended 1964 Ky. Acts ch. 141, sec. 20. -- Created 1946 Ky. Acts ch. 56, sec. 1.

KRS 133.185 Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception

133.185. Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception Except as provided in KRS 132.487, no tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the Department of Revenue to the county clerk as provided in KRS 133.180. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 240, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 343, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 54, sec. 9, effective January 1, 1985. -- Amended 1978 Ky. Acts ch. 384, sec. 269, effective June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 21. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 10. -- Created 1942 Ky. Acts ch. 131, secs. 26 and 32.

KRS 133.190 Renumbered in parts as KRS 133.046 and 133.125

KRS 133.200 Payment of costs in action by state to increase assessment -- When refunded

133.200. Payment of costs in action by state to increase assessment -- When refunded (1) In proceedings brought by the state, or by the state on relation of some officer authorized to bring the proceeding, to set aside any order or judgment of a court assessing for taxes for state, county, school or other taxing district purposes any property or omitted property, on the ground of inadequacy of valuation, mistake, fraud, or on any other ground, and to cause a larger assessment to be adjudged, the commissioner of revenue may direct the drawing of warrants on the State Treasurer to pay from time to time such court costs and reasonable expenses as may be incurred on behalf of the state, including the cost of taking and filing depositions and witnesses' fees, and the payment of official court reporters for services and for a copy of the testimony or depositions. (2) If the state is successful in the proceedings, and the costs of the action are collected, the costs advanced by the state shall be repaid into the State Treasury. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 241, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4260d-1, 4260d-2.

KRS 133.210 Repealed, 1949

133.210. Repealed, 1949 Catchline at repeal: Tax commissioner's report of real property sales to Department of Revenue; compensation; penalty. History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 14. -- Amended 1944 Ky. Acts ch. 168, sec. 1. -- Amended 1942 Ky. Acts ch. 131, secs. 22 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-14.

KRS 133.215 Fees of sheriff for serving process in tax assessment proceeding

133.215. Fees of sheriff for serving process in tax assessment proceeding The sheriff shall be entitled to the fee prescribed by KRS 64.090 for serving a subpoena for the board of assessment appeals. He or she shall also have a like fee for serving a subpoena or notice for the Board of Tax Appeals regarding any proceeding for the assessment of property subject to local taxation. Said fees shall be paid out of the county levy. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 67, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 74, effective June 29, 2017. -- Amended 1974 Ky. Acts ch. 326, sec. 11. -- Amended 1964 Ky. Acts ch. 141, sec. 22. -- Created 1942 Ky. Acts ch. 131, sec. 20.

KRS 133.220 Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices

133.220. Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices (1) The department annually shall furnish to each county clerk tax bill forms designed for adequate accounting control sufficient to cover the taxable property on the rolls. (2) After receiving the forms, the county clerk shall prepare for the use of the sheriff or collector a correct tax bill for each taxpayer in the county whose property has been assessed and whose valuation is included in the certification provided in KRS 133.180. If the bills are bound, the cost of binding shall be paid out of the county levy. Each tax bill shall show the rate of tax upon each one hundred dollars ($100) worth of property for state, county, and school purposes; the name of the taxpayer and his or her mailing address; the number of acres of farm land and its value; the number of lots and their value; the amount and value of notes and money; the value of mixed personal property; the total amount of taxes due the state, county, school district, and any other taxing district for which the sheriff collects taxes; and shall include a statement that notifies the taxpayer that costs and fees increase substantially if the taxes become delinquent. Provision shall be made for the sheriff to have a stub, duplicate, or other proper evidence of receipt of payment of each tax bill. (3) Tax bills prepared in accordance with the certification of the department shall be delivered to the sheriff or collector by the county clerk before September 15 of each year. The clerk shall take a receipt showing the number of tax bills and the total amount of tax due each taxing district as shown upon the tax bills. The receipt shall be signed and acknowledged by the sheriff or collector before the county clerk, filed with the county judge/executive, and recorded in the order book of the county judge/executive in the manner required by law for recording the official bond of the sheriff. (4) Upon delivery to him or her of the tax bills, the sheriff or collector shall mail a notice to each taxpayer, showing the total amount of taxes due the state, county, school district, and any other taxing district for which the sheriff collects taxes, the date on which the taxes are due, and any discount to which the taxpayer may be entitled upon payment of the taxes prior to a designated date. The sheriff shall not mail tax notices prior to September 15. (5) All notices returned as undeliverable shall be submitted no later than the following work day to the property valuation administrator. The property valuation administrator shall correct inadequate or erroneous addresses if the information to do so is available and, if property has been transferred, shall determine the new owner and the current mailing address, or the in-care-of address reflected in the deed as required by KRS 382.135. The property valuation administrator shall return the corrected notices to the sheriff or collector on a daily basis as corrections are made, but no later than fifteen (15) days after receipt. Uncorrected notices shall be submitted to the department by the property valuation administrator. Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 44, effective January 1, 2010. -- Amended 2008 Ky. Acts ch. 143, sec. 2, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 242, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 2, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 27, sec. 3, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 270, effective June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 23. -- Amended 1962 Ky. Acts ch. 29, sec. 4. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 23. -- Amended 1954 Ky. Acts ch. 92, sec. 1. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 11. -- Amended 1944 Ky. Acts ch. 2, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4128a-2, 4239a, 4239h, 4239i-l, 4239ii.

KRS 133.225 Information pertaining to property taxes to be available on Web site accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on every notice of assessment and property tax

133.225. Information pertaining to property taxes to be available on Web site accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on every notice of assessment and property tax bill sent to taxpayer. (1) The department shall provide the following information pertaining to property taxes on a Web site that is accessible to the public: (a) An explanation of the process for assessing property values, which shall include but not be limited to: 1. The duties and function of each state and local official involved in the property assessment process; 2. The methods most commonly used to compute fair cash value; 3. The types of property exempt from taxation; 4. The types of property assessed at a lower value as required by Sections 170 and 172A of the Kentucky Constitution, including property with a homestead exemption, agricultural property, and horticultural property; 5. The property tax calendar; 6. How and when to report property to the property valuation administrator; 7. The process for examining real property for valuation purposes; 8. How and when a taxpayer is notified of the assessed value of property; 9. When and where the public can inspect the tax roll; and 10. The process for appealing the assessed values of real and personal property, including motor vehicles; (b) An explanation of the process for setting the state tax rate and the county, city, school, and special taxing district tax rates, including but not limited to: 1. The duties and function of each state and local official involved in the process for setting tax rates; 2. The definitions of compensating tax rate and net assessment growth; 3. The requirements set forth in KRS 68.245, 132.023, 132.027, and 160.470; and 4. The recall provisions set forth in KRS 132.017; (c) An explanation of the process for property tax collection, including but not limited to: 1. The duties and function of each state and local official involved in the tax collection process; 2. How and when to remit payment of the tax; 3. The due date for the tax; 4. The early payment discount; 5. The penalties assessed on delinquent taxes; and 6. The delinquent tax collection process; and (d) Direct links to the Web sites or guidance on how to access the Web sites of the local offices, such as the property valuation administrator's office, the county clerk's office, and the sheriff's office, that provide taxpayers additional information on the property taxes within its jurisdiction. (2) The Web site address that provides the information required by subsection (1) of this section shall be included on every notice of assessment and property tax bill sent to the taxpayer. Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 3, effective April 15, 2020. -- Amended 2005 Ky. Acts ch. 85, sec. 243, effective June 20, 2005. -- Created 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 11, effective February 13, 1979.

KRS 133.230 Preparation of omitted tax bills -- Delivery to sheriff

133.230. Preparation of omitted tax bills -- Delivery to sheriff Upon receipt of a certification of omitted property by the property valuation administrator or by the Department of Revenue, the county clerk shall make out for the use of the sheriff or collector a tax bill for each taxpayer who owes omitted taxes. The omitted tax bills shall be attested by the clerk in the same manner as the tax bills described in KRS 133.220. The clerk shall deliver the omitted tax bill to the sheriff or collector as soon as the omitted property has been finally assessed. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 244, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 15, effective July 14, 1992. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 12. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4239b.

KRS 133.240 Compensation of county clerk for making tax bills -- Payment

133.240. Compensation of county clerk for making tax bills -- Payment (1) The county clerk shall be allowed thirty cents ($0.30) for calculating the state, county, and school tax and preparing a tax bill for each individual taxpayer for the sheriff or collector under the provisions of KRS 133.220, and one dollar ($1) for each tax bill made in case of an omitted assessment. (2) The county clerk shall present his account to the fiscal court, verified by his affidavit, together with his receipt from the sheriff for the tax bills and his receipt from the Department of Revenue for the recapitulation sheets. If found correct, the court shall allow the account, and order one-half (1/2) of it paid out of the levy and the other one-half (1/2) out of the State Treasury. The county clerk shall certify the allowance to the Finance and Administration Cabinet, which shall draw a warrant on the State Treasurer in favor of the county clerk for the state's one-half (1/2). (3) The above county allowance shall likewise be paid to the county clerk for calculation of the state, county, city, consolidated local government, urban-county government, school, and special district tax for each individual motor vehicle taxpayer, based upon certification from the Department of Revenue of the number of accounts as of January 1 each year. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 245, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 169, effective July 15, 2002. -- Amended 1988 Ky. Acts ch. 113, sec. 9, effective December 31, 1988. -- Amended 1984 Ky. Acts ch. 54, sec. 6, effective January 1, 1985. -- Amended 1982 Ky. Acts ch. 264, sec. 15, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 84, sec. 24, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Amended 1952 Ky. Acts ch. 203, sec. 2, effective June 19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4126, 4239e.

KRS 133.250 Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit

133.250. Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit (1) The department shall conduct sales-assessment ratio studies for each county and shall submit the ratio to each property valuation administrator by September 1 of each year or within thirty (30) days of submission of the property valuation administrator's final recapitulation to the department as provided for in KRS 133.125, whichever date is later. Randomly selected sample appraisals shall be conducted by the department for each class of real property in each county no less than once every two (2) years to supplement sales data used in the assessment ratio study and to verify and enhance the statistical validity of the ratio study in determining measures of central tendency and variation. (2) The property valuation administrator shall begin revaluation of property in his or her county, in preparation for the following year's property assessment, immediately following submission of the final recapitulation to the department as provided for in KRS 133.125. (3) By January 30 of each year, the department shall cause to be published in the newspaper of largest circulation in each county, a listing of the percentage of fair cash value attainment of real property assessments as calculated by assessment ratio studies which shall be conducted by the Department of Revenue. (4) The department shall conduct a special audit to determine the presence or absence of chronic underassessment, as defined in KRS 132.486, in any county for which the sales-assessment ratio studies conducted under the provisions of this section indicate a ratio below eighty percent (80%) for two (2) consecutive calendar years. The audit may be conducted through the use of randomly selected sample appraisals or other means reasonably calculated to present an accurate determination of assessment practices in the county. Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 45, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 246, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 418, sec. 7, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 9, effective July 15, 1980. -- Created 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 10, effective February 13, 1979.

KRS 133.990 Penalties

133.990. Penalties (1) The failure of any member to be in attendance promptly on the days fixed for the sessions of the county board of assessment appeals without reasonable excuse shall subject him to a fine of not exceeding twenty-five dollars ($25). (2) Any county clerk who fails to make out, for the use of the sheriff or collector, the book or books of tax bills and stubs provided in KRS 133.220, and deliver same to the sheriff or collector on or before September 15 of each year, shall pay a penalty of ten dollars ($10) for each day's delay which must be deducted by the Department of Revenue from such sum, or sums, as may be due, or become due from the Commonwealth for official duties, and the date of the receipt required to be signed by the sheriff or collector by the provisions of KRS 133.220 shall be prima facie evidence of the delivery of same. (3) Any county clerk who, without reasonable excuse, fails to return to the Department of Revenue copies of any books, papers, or records required by it in the manner and at the time prescribed by law, shall, upon conviction, be fined not less than ten dollars ($10) nor more than one hundred dollars ($100) for each offense. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 247, effective June 20, 2005. -- Amended 1944 Ky. Acts ch. 3, sec. 1. -- Amended 1942 Ky. Acts ch. 131, secs. 17 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 384, 4114i-14, 4118, 4122, 4122a, 4123, 4128. Legislative Research Commission Note (12/31/97). "County board of assessment appeals" was substituted for "board of supervisors" in subsection (1) of this statute in accordance with 1974 Ky. Acts ch. 326, sec. 12.

Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37637Fetched: 10/20/2026