PO Box 209
Harlan, KY 40831
(606) 573-1990
(606) 573-9141 (FAX)
Office Hours: 8:30 a.m. to 4:30 p.m.
felicia.wooten@ky.gov
| REAL ESTATE | PERSONAL PROPERTY | |
| Assessment Date | January 1 | January 1 |
| Listing Period | January 1 through March 1 | January 1 through May 15 |
| First Recap to Office of Property Valuation | First Monday in April | |
| Public Inspection of Tax Roll/PVA Conferences | 13 Days Beginning First Monday in May (6 days per week, including Saturday) | |
| Final Recap to Office of Property Valuation | No Later Than 6 Work Days After the Close of Inspection | |
| Property Valuation Certification | Upon Completion of Action by Department of Revenue | Upon Completion of Action by Department of Revenue |
| Board of Assessment Appeals | 5 Days Beginning 25 to 35 Days After Inspection | |
| Tax Bills Delivered to Sheriff | By September 15 | By September 15 |
| Pay With 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 Penalty | January 1 - January 31 | January 1 - January 31 |
| Pay With 10 Percent Penalty and 10 percent Sheriff’s add-on fee. | After January 31 | After January 31 |
| Transfer of Delinquent Tax Bills from the Sheriff to the County Clerk | April 15 – Sheriff collects tax through the close of business. | April 15 – Sheriff collects tax through the close of business. |
| County Clerk’s Sale of Certificates of Delinquency | July 14 through August 28 | |
| Sheriff’s Settlement | By September 1 |
Kentucky Property Tax Calendar
