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Kentucky Tax Calendar Important Dates - Kentucky Property Tax Assessment Date January 1 Listing Period January 1 through March 1 (Real Estate) Listing Period January 1 through May 15 (Personal Property) Public Inspection of 13 Days beginning First Monday in May (6 days Assessment Roll per week, including Saturday) (Real Estate)   unless an extension is granted Board of Assessment Five days beginning 25 to 35 days after inspection Appeals 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 After January 31 and 10% Sheriff's Fee Tax Claim Sale April 30 File for Disability Reapplication December 1 through December 31