The Property Valuation Administrator’s (PVA) Notices of Real Estate Assessment are typically mailed during the month of April to allow appropriate time for property owners to review the information pertaining to their property. However, you do not need to receive a Notice or wait until the open inspection period – you may request a review of your assessment for the current year anytime after January 1 of that year. All property owners have the right to appeal the assessed value of their property; however, certain steps must be followed.
- In accordance with statutory requirements, property owners who wish to appeal their assessment must first hold a conference with the PVA office. The conference must be held before or during the inspection period. Due to the ongoing COVID-19 pandemic and the continuing need to maintain social distancing, conferences with the PVA may be held remotely. Conferences may be held via videoconference, where available, or by telephone, or you may exchange correspondence requesting a conference with the PVA via email or fax. Written documentation supporting your opinion of value must be provided during the conference. Each year, the inspection period begins on the first Monday in May and is open for thirteen days following, including Saturday. The dates are published in the appropriate newspaper and are also noted on the assessment notice. Conferences are held in person at the PVA office or by telephone. During this initial process, it is not necessary for property owners to be represented by an attorney.
During the conference process, property owners must provide documentation which supports their opinion of the property’s value. For example, a recent appraisal, interior photos or photos supporting repairs/damages, insurance policies, current real estate listings, or any other sales information from their neighborhood. Please refer to the Supporting Documentation list (PDF) for examples of what documentation is acceptable. To request a conference, please submit a Residential or Commercial Review Request Form.
- If an agreement is not reached as a result of the PVA conference, property owners may appeal to the Kenton County Board of Assessment Appeals (BAA). The Board of Assessment Appeals is a locally appointed three member panel that hears appeals property owners bring against the assessment placed on their property. Members of the Board take an oath to "fix at fair cash value all property assessments" under appeal (KRS 132.470). Appeal forms may be obtained from the Kenton County Clerk. Appeals to the Clerk must include a Conference Record (Form 62A307), which the PVA Office will provide you upon request should you decide to appeal your assessed value.
The completed forms must be submitted to the Kenton County Clerk’s Office no later than one work day following the conclusion of the open inspection period.
The County Clerk will notify property owners of the date and time of their appeal. For a list of current appeals, please contact the County Clerk.
- An additional appeal to the Kentucky Board of Tax Appeals (KBTA) is available to anyone who remains dissatisfied with their assessment. The Kentucky Board of Tax Appeals (KBTA) consists of three members appointed by the Governor. The Kentucky Board of Tax Appeals (KBTA) will notify property owners of the date and time of their appeal.
Again, this process must begin with a conference with the PVA Office.