Kentucky Tax CalendarAssessment Date January 1Listing Period (Real Estate) January 1 through March 1Listing Period (Personal Property) January 1 through May 15Public Inspection of Assessment Roll (Real Estate) 13 Days beginning First Monday in May (6 days perweek, including Saturday) unless an extension isgrantedBoard of Assessment Appeals Five days beginning 25 to 35 days after inspectionPay Tax with Discount By October 31Pay Tax without Discount December 1 - December 31Tax Bills Delinquent January 1Pay Tax Bill with 5% Penalty January 1 through January 31Pay Tax Bill with 10% Penalty and 10% Sheriff's Fee After January 31Tax Claim Sale August 30