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Kentucky Tax Calendar

Assessment Date January 1
Listing Period
(Real Estate)
January 1 through March 1
Listing Period
(Personal Property)
January 1 through May 15
Public Inspection of Assessment Roll
(Real Estate)
13 Days beginning First Monday in May (6 days per week, including Saturday)
unless an extension is granted
Board of Assessment Appeals Five days beginning 25 to 35 days after inspection
Pay Tax with Discount By November 1
Pay Tax without Discount November 2 through December 31
Tax Bills Delinquent January 1
Pay Tax Bill with 5% Penalty January 1 through January 31
Pay Tax Bill with 10% Penalty and 10% Sheriff's Fee After January 31
Tax Claim Sale April 30

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