Acknowledgement Page

Guidelines:

Motor Vehicle Appeals:

  • Submit a written protest:
    • Within 60 days (or 45 days if the original notice date is prior to July 1, 2018) of the date of the original Notice of Tax Due or
    • Within 60 days (or 45 days if the original notice date is prior to July 1, 2018) of the date of the original notification that was sent to inform you of the refund reduction or denial.
  • Fully identify what you are disputing, by stating the type of tax involved, the tax periods affected, all disputed tax notice number(s), and the appropriate account number, Social Security number or other identification number. You may attach a copy of the disputed DOR notice(s).
  • Provide a supporting statement setting forth the grounds of your dispute. Your supporting statement should explain why you disagree. Attach any proof or documentation available to support your protest.
    • If you need additional time to provide a supporting statement, you may request it. To do so, state your request and provide an explanation of your need for the additional time in your written protest and submit before the 60 day(or 45 day if the original notice date is prior to July 1, 2018) protest deadline expires.
  • For property taxes, include a payment of any uncontested portion of the assessment, as required by KRS 132.486(3) & KRS 136.180(2).
  • Sign your statement, include your daytime telephone number and mailing address, and mail to the mailing address specified by the notice. Retain any proof of mailing your protest prior to the expiration of the 60 day(or 45 day if the original notice date is prior to July 1, 2018) deadline for your records.
  • If you fail to submit a written protest within 60 day (or 45 day if the original notice date is prior to July 1, 2018) statutory period, you may lose all of your protest rights. The statutory period for submitting a written protest cannot be extended.

Non-Resident Military Waivers:

  • Non-resident active-duty military service members stationed in Kentucky and their spouses can qualify for a property tax waiver on motor vehicles registered in Kentucky in accordance with federal law.
    • Applications must be filed annually.
    • A copy of the service member’s Leave and Earnings Statement (LES) covering January 1 of the tax year must be included with the application.
    • The LES must indicate a state other than Kentucky as the state of residence/taxable state.
    • Non-Kentucky resident spouses of qualifying servicemembers can obtain the tax waiver under the Military Spouses Residency Relief Act, 50 U.S.C.A. § 4001 with additional documentation: a copy of both sides of their valid USID card showing the servicemember as the card sponsor and/or a valid marriage certificate.
I Accept