KY Tax Calendar   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 Assessment Roll May (6 days per week, including Saturday) (Real Estate)   unless an extension is granted Board of Assessment Appeals Five days beginning 25 to 35 days after inspection Pay Tax with Discount November 1 through November 30 Pay Tax without Discount December 1 through December 31 Tax Bills Delinquent January 1 Pay Tax Bill with 5% Penalty January 1 through January 31 Pay Tax Bill with 10% After January 31 Penalty and 10% Sheriff's Fee Tax Bill Sale April 30