KENTUCKY

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 7/1-6/30
Valuation Authority: County & some Cities
Collection Authority: City, School & County
Level One Appeal Name: Property Valuation Administrators Conference
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Certified General Real Estate Appraiser
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: Apr
Appeal Deadline: May 18      3rd Monday in May
Tax Bills Issued: Oct
Tax Bills Due: Dec 31

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: May 15
Tax Bills Issued: Oct
Tax Bills Due: Dec 31                      Begin end of October; majority due 12/31

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.