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KY Tax Calendar
  REAL ESTATE PERSONAL PROPERTY Assessment Date January 1 January 1 Listing Period January 1 - March 1 January 1 - May 15 First Recap to Revenue Cabinet First Monday in April n/a Public Inspection of Tax Roll/PVA Conferences 13 Days Beginning First Monday n/a In May (6 Days per Week, Including Saturday) Final Recap to Revenue No Later than 6 Work Days After the n/a Close of Inspection Revenue Cabinet Certification Upon Completion of Action by Revenue Upon Completion of Action Cabinet of Revenue Cabinet Board of Assessment Appeals 5 Days Beginning 25 to 35 Days n/a After Inspection Delivery of Assessment/Sales Ratio Study to September 1 or Within 30 Days n/a PVA After Final Recap Tax Bills Delivered to Sheriff By September 15 By September 15 Pay With 2% Discount By November 1 By November 1 Pay Without Discount November 2 - December 31 November 2 - December 31 Tax Bills Delinquent January 1 January 1 Pay With 5 Percent January 1 - January 31 January 1 - January 31 Penalty Pay With 10 Percent Penalty and After January 31 After January 31 10 percent Sheriff's add-on fee Transfer of Delinquent Tax Bills from the April 15 - Sheriff collects tax through April 15 - Sheriff collects tax Sheriff to the County Clerk the close of business. through the close of business. County Clerk's Sale of Certificates of July 14 through August 28 n/a Delinquency Sheriff's Settlement By September 1 n/a   **The dates shown above are set by the Kentucky Department of Revenue. Actual dates may vary for each county. Contact the Sheriff's office for this years collection dates. **
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