Helpful Resources for the Reassessment and Online Conference Period

The 2026 Online Conference will be available from April 24th, 2026 at Noon EDT until May 18th, 2026 at 4pm EDT.

2026 Community Meeting Calendar Translations (Arabic, Swahili, Somali, Vietnamese, Spanish and French)

By law, certain steps must be followed in the process to contest your assessment:

Step 1: PVA Online Conference

Under state law (KRS 133.120) property owners who wish to contest their assessment must first complete the PVA Online Conference during the annual Open Inspection Period. By statute, the Open Inspection Period begins on the first Monday in May and continues for a 13 day period including two Saturdays.

The Jefferson County PVA requested and was granted an extended period to better serve Jefferson County taxpayers: the Jefferson County PVA Online Conference will be available Noon EDT April 24 – 4pm EDT May 18, 2026.

Completing the Property Assessment Conference:

Property owners have the right to appeal their assessment each year during the annual Open Inspection Period by beginning a Conference with PVA. Online Conferences with the PVA are informal, however, you may choose to have an authorized representative complete your Online Conference. See below for more information.

The PVA requests any person representing a property owner present written authorization from the property owner and include documentation of professional credentials (e.g., 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 recognized by the Kentucky Department of Revenue). Any representative receiving compensation should list their professional capacity, disclose any personal or private interests he or she may have in the matter including any contingency fee arrangements. Attorneys are not required to disclose the terms and conditions of any contingency fee arrangement. An authorized representative should be qualified as required by the Kentucky Department of Revenue and submit evidence of such qualification to the PVA Office at the time of the Online Conference.

Supporting Documentation:

Documentation that supports your opinion of value must be provided for any Online Conference to be considered for a valuation change by the PVA. Documentation can be included electronically with your Online Conference submission, or should be hand delivered or mailed to the PVA within 24-hours. Documentation submitted to the PVA will be considered the property of the PVA, and cannot be returned. Please retain a personal copy before submitting documentation. Documentation submitted to the PVA is confidential and will not be shared with other parties. Examples include:

Interior/exterior photos showing condition of property.
A recent full appraisal of your property.
Your homeowner’s or commercial property insurance policy (note that land values are typically not included in insured values, but are included in property assessments)
Documentation of recent comparable sales (not assessments) that are similar to your property in size, condition, location and characteristics.
- Recent residential sales should be within the last 2 years of the current assessment date.
- Commercial sales should be within the last 5 years of the current assessment date.
- If using comparable sales, they must be arm’s length transactions.
- The PVA accepts only arm’s length transactions of comparable sales.
- Foreclosures, short sales, and family sales are not considered arm’s length sales.
- An Arm’s Length Transaction is described as: a property that is sold at “fair cash value” between a willing Seller and a Buyer after being advertised on the Open Market.
- Property Comparison Worksheets are included with the Conference Form for Residential and Commercial properties.
- For more information on how to find valid sales, view the Sales Search Tutorial.
Property Comparison Residential
Property Comparison Commercial
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
For rental or commercial properties, you should also submit your lease contract or your income and expense statements for the last 3 years. To assist you, an Income and Expense Worksheet is included with the Conference Form. Download additional Expense Worksheets.
Documentation of land characteristics that support flood plain, environmental contamination, deed restrictions and easements, etc.

You can download and complete these forms on your computer. The Jefferson County PVA website is available at all Louisville Free Public Library locations to better serve property owners in completing their Online Conferences.

All supporting documentation can be mailed to:

Jefferson County PVA Office
Attn: Conferencing
Glassworks Building
815 W. Market St. #400
Louisville KY 40202-2654

Assistance from PVA Staff:

The vast majority of participants choose to submit their appeal via the convenient self-service Online Conference tool on our website. However, in-person assistance with the Online Conference from PVA staff will be available at local library branches and other designated locations, special evening in-person assistance events, and telephone conferences for those with limited mobility and lack of access to technology during the Online Conference Period. Details available using the links at the top of this page.

To schedule assistance over the phone, call (502) 574-6224. If you schedule a phone conference, documentation that supports your opinion of value must be received by the PVA office at least 3 days prior to your scheduled teleconference.

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

After submitting a PVA Online Conference, any taxpayer who disagrees with the resulting PVA assessment may appeal to the Local Board of Assessment Appeals (LBAA). The LBAA is a three member panel with two members appointed by the Mayor of Louisville Metro and one member appointed by Louisville Metro Council.

The taxpayer must request an appeal with the LBAA by filing in person or sending a letter or other written petition to the Jefferson County Clerk’s Office (JCCO). The letter must state 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. For the taxpayer’s convenience, instructions and a request form letter will be included with the PVA Online Conference results. 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 by the deadline stipulated on the Online Conference results. 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 result after appealing to the LBAA, you may request an appeal before the Kentucky Board of Tax Appeals (KBTA) consists of three members appointed by the Governor of Kentucky. For more information on the Kentucky Claims Commission-Tax Appeals process go to: boc.ky.gov/ The Kentucky Claims Commission-Tax Appeals will notify you of the date and time of your appeal.