KRS § 133.120 — KY Code / Title XI / Chapter 133 / Section 133.120
133.120 Appeal procedure
Status: in_force

133.120 Appeal procedure.

(1) (a) Any taxpayer desiring to appeal an assessment on real property made by the

property valuation administrator shall first request a conference with the

property valuation administrator or his or her designated deputy. The

conference shall be held prior to or during the inspection period provided for

in KRS 133.045, or during an extension granted under subsection (2)(d) of

this section.

(b) 1. Any person receiving compensation to represent a property owner at a

conference with the property valuation administrator for a real property

assessment shall be:

a. An attorney;

b. A certified public accountant;

c. A certified real estate broker;

d. A Kentucky licensed real estate broker;

e. An employee of the property owner;

f. A licensed or certified Kentucky real estate appraiser;

g. An appraiser who possesses a temporary practice permit or

reciprocal license or certification in Kentucky to perform

appraisals and whose license or certification requires him or her to

conform to the Uniform Standards of Professional Appraisal

Practice; or

h. Any other individual possessing a professional appraisal

designation recognized by the department.

2. A person representing a property owner before the property valuation

administrator shall present written authorization from the property

owner which sets forth his or her professional capacity and shall disclose

to the property valuation administrator any personal or private interests

he or she may have in the matter, including any contingency fee

arrangements, except that attorneys shall not be required to disclose the

terms and conditions of any contingency fee arrangement.

(c) During this conference, the property valuation administrator or his or her

deputy shall provide an explanation to the taxpayer of the constitutional and

statutory provisions governing property tax administration, including the

appeal process, as well as an explanation of the procedures followed in

deriving the assessed value for the taxpayer's property.

(d) The property valuation administrator or his or her deputy shall keep a record

of each conference which shall include but not be limited to the initial

assessed value, the value claimed by the taxpayer, an explanation of any

changes offered or agreed to by each party, and a brief account of the outcome

of the conference.

(e) At the request of the taxpayer, the conference may be held by telephone.

(2) (a) Any taxpayer still aggrieved by an assessment on real property made by the

property valuation administrator after complying with the provisions of

subsection (1) of this section may appeal to the board of assessment appeals.

(b) The taxpayer shall appeal his or her assessment by filing in person or sending

a letter or other written petition to the county clerk stating the reasons for

appeal, identifying the property for which the appeal is filed, and stating the

taxpayer's opinion of the fair cash value of the property.

(c) The appeal shall be filed no later than one (1) workday following the

conclusion of the inspection period provided for in KRS 133.045 or no later

than the last day of an extension granted under paragraph (d) of this

subsection.

(d) A property valuation administrator may make a written request to the

department to extend the deadline in his or her county of jurisdiction to allow

the completion of the conferences requested during the inspection period

required by subsection (1)(a) of this section and to extend the filing deadline

for appeals to the board of assessment appeals. If approved by the department,

the deadline for the completion of the conferences requested during the

inspection period and filing appeals shall be extended for a period not to

exceed twenty-five (25) days from the date of the original filing deadline.

(e) The county clerk shall notify the department of all assessment appeals and of

the date and times of the hearings.

(f) The board of assessment appeals may review and change any assessment

made by the property valuation administrator upon recommendation of the

county judge/executive, mayor of any city using the county assessment, or the

superintendent of any school district in which the property is located, if the

recommendation is made to the board in writing specifying the individual

properties recommended for review and is made no later than one (1) work

day following the conclusion of the inspection period provided for in KRS

133.045, or no later than the last day of an extension granted under paragraph

(d) of this subsection, or upon the written recommendation of the department.

If the board of assessment appeals determines that the assessment should be

increased, it shall give the taxpayer notice in the manner required by

subsection (4) of KRS 132.450, specifying a date when the board will hear the

taxpayer, if he or she so desires, in protest of an increase.

(g) Any real property owner who has listed his or her property with the property

valuation administrator at its fair cash value may ask the county board of

assessment appeals to review the assessments of real properties he or she

believes to be assessed at less than fair cash value, if he or she specifies in

writing the individual properties for which the review is sought and factual

information upon which his or her request is based, such as comparable sales

or cost data and if the request is made no later than one (1) work day

following the conclusion of the inspection period provided for in KRS

133.045, or no later than the last day of an extension granted under paragraph

(d) of this subsection.

(h) Nothing in this section shall be construed as granting any property owner the

right to request a blanket review of properties or the board the power to

conduct such a review.

(3) (a) The board of assessment appeals shall hold a public hearing for each

individual taxpayer appeal in protest of the assessment by the property

valuation administrator filed in accordance with the provisions of subsection

(2) of this section, and after hearing all the evidence, shall fix the assessment

of the property at its fair cash value.

(b) The department may be present at the hearing and present any pertinent

evidence as it pertains to the appeal.

(c) The taxpayer shall provide factual evidence to support his or her appeal. If the

taxpayer fails to provide reasonable information pertaining to the value of the

property requested by the property valuation administrator, the department, or

any member of the board, his or her appeal shall be denied.

(d) This information shall include but not be limited to the physical characteristics

of land and improvements, insurance policies, cost of construction, real estate

sales listings and contracts, income and expense statements for commercial

property, and loans or mortgages.

(e) The board of assessment appeals shall only hear and consider evidence which

has been submitted to it in the presence of both the property valuation

administrator or his or her designated deputy and the taxpayer or his or her

authorized representative.

(4) (a) Any person receiving compensation to represent a property owner in an appeal

before the board shall be:

1. An attorney;

2. A certified public accountant;

3. A certified real estate broker;

4. A Kentucky licensed real estate broker;

5. An employee of the taxpayer;

6 A licensed or certified Kentucky real estate appraiser;

7. An appraiser who possesses a temporary practice permit or reciprocal

license or certification in Kentucky to perform appraisals and whose

license or certification requires him or her to conform to the Uniform

Standards of Professional Appraisal Practice; or

8. Any other individual possessing a professional appraisal designation

recognized by the department.

(b) A person representing a property owner before the county board of assessment

appeals shall present a written authorization from the property owner which

sets forth his or her professional capacity and shall disclose to the county

board of assessment appeals any personal or private interests he or she may

have in the matter, including any contingency fee arrangements, except that

attorneys shall not be required to disclose the terms and conditions of any

contingency fee arrangement.

(5) The board shall provide a written opinion justifying its action for each assessment

either decreased or increased in the record of its proceedings and orders required in

KRS 133.125 on forms or in a format provided or approved by the department.

(6) The board shall report to the property valuation administrator any real property

omitted from the tax roll. The property valuation administrator shall assess the

property and immediately give notice to the taxpayer in the manner required by

KRS 132.450(4), specifying a date when the board of assessment appeals will hear

the taxpayer, if he or she so desires, in protest of the action of the property valuation

administrator.

(7) The board of assessment appeals shall have power to issue subpoenas, compel the

attendance of witnesses, and adopt rules and regulations concerning the conduct of

its business. Any member of the board shall have power to administer oaths to any

witness in proceedings before the board.

(8) The powers of the board of assessment appeals shall be limited to those specifically

granted by this section.

(9) No appeal shall delay the collection or payment of any taxes based upon the

assessment in controversy. The taxpayer shall pay all state, county, and district taxes

due on the valuation which he or she claims as true value and stated in the petition

of appeal filed in accordance with the provisions of subsection (1) of this section.

When the valuation is finally determined upon appeal, the taxpayer shall be billed

for any additional tax and interest at the tax interest rate as defined in KRS

131.010(6) from the date when the tax would have become due if no appeal had

been taken. The provisions of KRS 134.015(6) shall apply to the tax bill.

(10) Any member of the county board of assessment appeals may be required to give

evidence in support of the board's findings in any appeal from its actions to the

Board of Tax Appeals pursuant to KRS 49.220. Any persons aggrieved by a

decision of the board, including the property valuation administrator, taxpayer, and

department, may appeal the decision to the Board of Tax Appeals pursuant to KRS

49.220. Any taxpayer failing to appeal to the county board of assessment appeals, or

failing to appear before the board, either in person or by designated representative,

shall not be eligible to appeal directly to the Board of Tax Appeals.

(11) The county attorney shall represent the interest of the state and county in all

hearings before the board of assessment appeals and on all appeals prosecuted from

its decision. If the county attorney is unable to represent the state and county, he or

she the fiscal court shall arrange for substitute representation.

(12) Taxpayers shall have the right to make audio recordings of the hearing before the

county board of assessment appeals. The property valuation administrator may

make similar audio recordings only if prior written notice is given to the taxpayer.

The taxpayer shall be entitled to a copy of the department's recording as provided in

KRS 61.874.

(13) The county board of assessment appeals shall physically inspect a property upon the

request of the property owner or property valuation administrator.