Kentucky property taxes (2026)

How Kentucky property taxes work

Kentucky property is assessed by an elected county PVA — Property Valuation Administrator — at 100% of fair cash value as of January 1. The sheriff collects, and the fall bill rewards promptness: pay in the early window (typically November) for a 2% discount, at face value through December 31, with penalties stacking after.

The appeal calendar keys on the Open Inspection Period: 13 days beginning the first Monday in May, when the tax roll is open. To appeal a value you must FIRST hold a conference with your PVA during that period — many now do it online — and only then may you file with the county Board of Assessment Appeals through the county clerk.

The board is three local citizens; further appeals go to the Kentucky Claims Commission and courts. Miss the May conference, and this year's value stands — the inspection period is the whole ballgame.

The Homestead Exemption is age- and disability-based: homeowners 65+ or totally disabled exempt an indexed amount of assessed value — $49,100 for the 2025–2026 biennium — with a one-time application to the PVA.

When payments are due

Bills mail around October 1: ~2% discount in the early window, face amount through December 31, penalties after.

Pay early, pay less: 2% off in early window (typically through November 1).

Exact dates can vary by county — use your county's page above for the dates on your bill.

How to appeal your assessment

The statewide rule: Hold a conference with your county PVA during the Open Inspection Period — 13 days from the first Monday in May — then, if unresolved, file with the county Board of Assessment Appeals through the county clerk

For 2026 the inspection period ran May 4–18. The PVA conference is mandatory — no conference, no appeal. Assessment-change notices mail in late April where values moved.

1. Watch for your assessment notice (late April)Mailed when your value changes; the tax roll opens for inspection the first Monday in May regardless.
2. Conference with the PVA during the inspection periodIn person or online (larger counties). Bring comparable sales, photos, and your opinion of value — this step is required by law.
3. File with the Board of Assessment AppealsIf the conference doesn't resolve it, file through your county clerk within the statutory window right after the inspection period closes.
4. Attend the board hearingThree citizen members hear your evidence against the PVA's.
5. Escalate if neededBoard decisions can go to the Kentucky Claims Commission and then the courts.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

PVAs maintain values at 100% of fair cash value each January 1, with each property physically reviewed at least every four years.

Value notices (Notice of assessment change) usually mail in late April.

Common questions

When are property taxes due in Kentucky?

Bills mail around October 1. Pay in the early window (typically through November 1) for a 2% discount, at face value through December 31 — penalties stack after the new year.

How do I appeal my Kentucky assessment?

Start with the mandatory PVA conference during the Open Inspection Period — 13 days from the first Monday in May (May 4–18 in 2026). Unresolved? File with the county Board of Assessment Appeals through your county clerk right after the period closes.

What is a PVA?

The Property Valuation Administrator — the elected county official who assesses every property at 100% of fair cash value. The PVA conference (in person or online) is the required first step of any appeal.

What is the Kentucky Homestead Exemption worth?

$49,100 off assessed value for the 2025–2026 biennium, for homeowners 65+ or totally disabled — the figure re-indexes every two years. One application with your PVA (Form 62A350).

I missed the May inspection period — can I still appeal this year?

Generally no — the conference window is statutory and the value stands for the year. Put the first Monday of May on the calendar for next year, and check whether your PVA offers the online conference option.