Property Appeals

2014 Property Appeals begin on April 7th, 2014  and close on May 19th, 2014 at 4:00 p.m.

When the assessment of a property changes from the prior year, the PVA will send a property assessment notice to the owner, typically in early April. However, you do not have to receive an assessment notice in order to appeal your assessment. All property owners have the right to appeal the current assessments each year. By law, certain steps must be followed in the appeal process.

Step 1: Conference at the PVA Office

Under state law (KRS 133.120) property owners who wish to appeal their assessment must first hold a conference with the PVA Office during the annual Open Inspection Period (OIP). Each year the OIP begins on the first Monday in May and continues for a thirteen day period including two Saturdays.

Documentation that supports your opinion of value must be submitted during your online appeal or mailed to the PVA within 24-hours of your online appeal submission. Documentation submitted to the PVA will be considered the property of the PVA. Please retain a personal copy before submitting documentation.

Examples include:

  • Documentation of recent comparable sales (not assessments) that are similar to your property in size, condition, location and characteristics. Sales should be within an 18 month period prior to January 1. To assist you, a Property Comparison Worksheet is included with the Appeal Form for residential properties.
  • Download additional Property Comparison Worksheets.
  • For rental or commercial properties, you should also submit your lease contract or your income and expense statements for the last three years. To assist you, an Income and Expense Worksheet is included with the Appeal Form.
    Download additional Expense worksheets.
  • A recent full appraisal of your property
  • Interior/exterior photos showing condition of property
  • Your homeowner’s insurance policy
  • Your listing contract if your property is currently for sale
  • Estimates of any repairs
  • Original construction costs or cost of additions or improvements to your property

You can download and complete these forms on your computer.

While conferences with the PVA are usually informal, you may choose to have someone represent you. Anyone who is hired to represent you must submit a letter of authorization and must be an attorney, certified public accountant, certified real estate appraiser, Kentucky licensed real estate broker, an employee of the property owner, or someone who holds a professional appraisal designation (see bottom of page) recognized by the Kentucky Department of Revenue.

For convenience, a telephone conference can be arranged for those with physical disabilities or other limitations if not appealing by mail. If you schedule a telephone conference, an Appeal Form, as well as any documentation that supports your opinion of value, must be mailed to us prior to your scheduled conference.

Step 2: Appeal before the Local Board of Assessment Appeals (LBAA)

If an agreement is not reached as the result of your PVA conference, you may appeal to the LBAA. The LBAA is a three member panel whose members are appointed by the Mayor of Louisville Metro. Following your conference and review by the PVA, you will be mailed a conference result form that must be filed with the Jefferson County Clerk’s office (JCCO) by the date indicated on the form. The JCCO will notify you with the date and time of your appeal. If you have any questions concerning your appeal to the LBAA or the LBAA appeal process, you may call the JCCO at (502) 574-6915.

Step 3: Appeal before the Kentucky Board of Tax Appeals (KBTA)

If you are not in agreement with your assessment results after appealing to the LBAA, you may request an appeal before the KBTA. The KBTA consists of three members appointed by the Governor of Kentucky. The KBTA will notify you of the date and time of your appeal.

List of Designations Recognized by the Department of Revenue for Property Tax Appeals

American Association of Certified Appraisers

  • Certified Form – Appraiser – CF – A
  • Certified Appraiser – Farm and Land – CA – FL
  • Certified Appraiser – Residential – CA – R
  • Certified Appraiser – Senior – CA – S
  • Certified Appraiser – Consultant – CA – C

American Society of Appraisers

  • Accredited Member – AM
  • Accredited Senior Appraiser – ASA
  • Accredited Agricultural Consultant – AAC
  • Accredited Farm Manager – AFM
  • Accredited Rural Appraiser – ARA
  • Accredited Real Property Review Appraiser – RPRA
  • Professional Member

Appraisal Institute

  • MAI – Commercial Appraisal
  • SRPA – Residential Appraiser
  • SREA – Residential Appraiser
  • SRA – Residential Appraiser
  • RM – Residential Appraiser

International Association of Assessing Officers

  • Certified Assessment Evaluator – CAE
  • Residential Evaluation Specialist – RES
  • Cadastral Mapping Specialist – CMS
  • Personal Property Specialist – PPS
  • Assessment Administration Specialist – AAS

International Right of Way Association

  • Senior Right of Way Agent – SRWA

National Association of Independent Fee Appraisers

  • Member – IFA
  • Member/Agriculture – IFAA
  • Senior Member – IFAS
  • Appraiser Counselor – MSA

National Association of Master Appraisers

  • Master Residential Appraiser – MRA
  • Master Farm and Land Appraiser – MFLA
  • Master Senior Appraiser – MSA

Appraisal Institute of Canada

  • Canadian Residential Appraiser – CRA
  • Accredited Appraiser Canadian Institute – AACI

The Institute of Property Taxation

  • Certified Member of the Institute – CMI

Kentucky Real Estate Appraisal Board

  • Appraiser Trainee License
  • Licensed Real Property Appraiser
  • Certified Residential Appraiser
  • Certified General Appraiser

Kentucky Department of Revenue

  • Senior Kentucky Assessor
  • Certified Kentucky Assessor

 
2014 PROPERTY APPEALS