Kentucky Property Tax Calendar

  REAL ESTATE

PERSONAL PROPERTY

Assessment Date

January 1

January 1

Listing Period

January 1 through March 1

January 1 through May 15

First Recap to Office of Property Valuation

First Monday in April

 

Public Inspection of Tax Roll/ PVA Conferences

13 Days Beginning First Monday in May (6 days per week, including Saturday)

 

Final Recap to Office of Property Valuation

No Later Than 6 Work Days After the Close of Inspection

 

Property Valuation Certification

Upon Completion of Action by Department of Revenue

Upon Completion of Action by Department of Revenue

Board of Assessment Appeals

5 Days Beginning 25 to 35 Days After Inspection

 

Tax Bills Delivered to Sheriff

By September 15

By September 15

Pay With 2% Discount

By November 30

By November 30

Pay Without Discount

December 1 - December 31

December 1 - December 31

Tax Bills Delinquent

January 1

January 1

Pay With 5 Percent Penalty

January 1 - January 31

January 1 - January 31

Pay With 10 Percent Penalty and 10 percent Sheriff's add­ on fee.

After January 31

After January 31

Transfer of Delinquent Tax Bills from the Sheriff to the County Clerk

April 15 - Sheriff collects tax through the close of business.

April 15 - Sheriff collects tax through the close of business.

County Clerk's Sale of Certificates of Delinquency

July 14 through August 28

 

Sheriff's Settlement

By September 1

 




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