Tax Code Reference
Effective Rate: 0.74%
Kentucky
Property Tax Code
Kentucky Revised Statutes — Chapter 132 (Property Taxes) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Kentucky.
Quick Facts
Assessment Authority
Property Valuation Administrator (PVA)
Appeal Board
Local Board of Assessment Appeals
Assessment Ratio
100% of fair cash value
Assessment Cycle
Annual
Appeal Deadline
One workday AFTER the open inspection period closes — May 19, 2026 on the standard calendar (PVA conference required first)
Assessment System
Governing CodeKentucky Revised Statutes — Chapter 132 (Property Taxes)
Assessment AuthorityProperty Valuation Administrator (PVA)
Assessment Ratio100% of fair cash value
Assessment CycleAnnual
Appeal System
Appeal BoardLocal Board of Assessment Appeals / Kentucky Claims Commission
Appeal DeadlineOne workday AFTER the open inspection period closes — May 19, 2026 on the standard calendar (PVA conference required first)
Key Notes for Kentucky
Kentucky's PVA (Property Valuation Administrator) assesses all property annually. The homestead exemption ($49,100 for 2025–2026; reset every two years) applies to qualifying seniors and disabled individuals.
Hearing Types Available
1
PVA review2
Board of Assessment Appeals3
Kentucky Claims Commission4
Circuit CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption