Real Estate Assessment Notices are typically mailed in April to allow appropriate time for homeowners to review the assessment pertaining to their property. Although not every property owner will receive a notice, ALL property owners have the right to appeal the assessed value of their property if they do not agree with it. The following steps must be followed in order to appeal an assessment:
In accordance with state law, property owners who wish to appeal their assessment must first hold a conference with the PVA. Each year, the inspection period begins on the first Monday in May and is open for thirteen days, including Saturdays. The dates are posted on the assessment notice and are published in the State Journal. Conferences may be held by phone or in person at the PVA office. It is an informal process and it is not necessary for property owners to be represented by an attorney. The PVA will present findings as to why the assessment value changed based upon “fair cash/market value”. If the property owner thinks they have cause for a lower assessment value, they are encouraged to bring documentation to the conference that supports their opinion of the property’s value. Examples may include a recent appraisal, photos, insurance policies, current real estate listings, or any other sales information from their neighborhood that might be helpful. Hopefully, after the parties have met and findings are presented from both sides, an agreement can be reached. If not, proceed to Step 2.
If an agreement is not reached as a result of the PVA conference, property owners may appeal to the Hart County Board of Assessment Appeals. The Board of Assessment Appeals is a locally appointed panel that hears the appeals of property owners that disagree with their assessment. Members of the board take an oath to “fix at fair cash value all property assessments” under appeal (KRS 132.470). Appeal forms must be submitted to the Hart County Clerk’s office no later than one workday following the conclusion of the open inspection period. The County Clerk will then notify property owners as to the date and time of their appeal hearing.
An additional appeal to the Kentucky Board of Tax Appeals is available to anyone who remains dissatisfied with their assessment following the local Board of Assessment Appeals hearing. The KBTA consists of three members appointed by the Governor. The KBTA will notify property owners of the date and time of their appeal. Please remember, this process begins by a conference with the PVA during the open inspection period.