2018 Open Inspection Period and PVA Conference Dates
The 2018 Open Inspection Period begins on May 7, 2018 and ends on May 21, 2018.
During this time, Jefferson County Property Owners are allowed to conference their property assessment with the Jefferson County PVA.
CONSTITUTIONAL AND STATUTORY PROVISIONS
The Kentucky Constitution, Amendments 169 through 182, establishes the Commonwealth’s taxing and assessment powers. The Kentucky General Assembly in Kentucky Revised Statutes, sections 132, 133, and 134 established the rules and procedures governing property tax administration, including the appeal process.
The Jefferson County PVA estimates value for over 260,000 residential properties. To accomplish this task, automated valuation models are generated using a computer assisted mass appraisal (CAMA) system. The CAMA system uses the cost approach in conjunction with data from valid “arm’s-length” transactions to study specific neighborhoods. The Residential Department is staffed with trained deputies who review more than 32,000 transfers of residential parcels each year. These transfers are examined and characteristics such as size, age and location are analyzed to estimate value. To ensure a fair and equitable assessment, the CAMA system is monitored and updated with recent sale information.
Over 23,000 commercial properties located in Jefferson County are assessed annually by the PVA using a market (or sales), cost, or income approach to value. Property assessments are based on the method that represents the property’s best use and highest value. Values are determined with the assistance of a computer-assisted mass appraisal (CAMA) system. PVA research, local market and property characteristic data are applied to CAMA. CAMA utilizes the data to produce assessments at current fair market value. Depreciation factors and other adjustments that influence value are also applied in CAMA when applicable. CAMA is closely monitored by PVA for quality control.
PROPERTY ASSESSMENT CONFERENCE PROCESS
By law (KRS 133.120), property owners (or their authorized representatives) have the right to appeal their assessment each year during the annual open inspection period by beginning a Conference with PVA. A person representing a property owner before the PVA must present written authorization from the property owner which sets forth his or her professional capacity and must disclose to the PVA 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 must 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.
Any person receiving compensation to represent a property owner at a Conference with the Property Valuation Administrator for a real property assessment shall be an attorney, a certified public accountant, a certified real estate appraiser, a Kentucky licensed real estate broker, an employee of the property owner, or any other individual possessing a professional appraisal designation recognized by the Department of Revenue. 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. Provided, however, attorneys shall not be required to disclose the terms and conditions of any contingency fee arrangement. After submitting a PVA Conference, any taxpayer who disagrees with the resulting PVA assessment may appeal that assessment to the Local Board of Assessment Appeals. 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. The appeal shall be filed no later than one (1) workday following the conclusion of the inspection period provided for in KRS 133.045
After submitting a PVA Conference, any taxpayer who disagrees with the resulting PVA assessment may appeal that assessment to the Local Board of Assessment Appeals. 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. The appeal shall be filed no later than one (1) workday following the conclusion of the inspection period provided for in KRS 133.045.
Correct property characteristics such as square footage, number of bathrooms, property condition, etc., are important in determining assessments. A characteristic correction does not require a PVA Online Conference, but may require a PVA field inspection or pictures provided by the property owner to support the change. Once justified, the assessment is adjusted immediately. If you wish to review your property characteristics as listed with our office, please call our office at (502)574-6380 and choose Option 1 for Residential Real Estate or Option 2 for Commercial Real Estate.
The 2018 PVA Online Conferences will begin at 12:00pm EDT on April 27, 2018 and end on May 21, 2018 at 4:00pm EDT.
When the assessment of your property increases or decreases from the prior year, the PVA will send you a reassessment notice in mid April. However, you do not have to receive a reassessment notice in order to contest your property assessment. As a property owner, you have the right to contest your assessment each year. By law, certain steps must be followed in the process.
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 (OIP). By statute, the OIP begins on the first Monday in May and continues for a 13 day period including two Saturdays, May 12th and May 19th, from 9:00 am – 1:00 pm EDT. In order to accommodate property owners, the PVA Office will open online conferencing early, beginning at Noon on April 27, 2018 and will close conferencing at 4:00 p.m. EDT on May 21, 2018.
Documentation that supports your opinion of value must be submitted with your online conference or mailed to the PVA within 24-hours of your online conference submission. Documentation submitted to the PVA will be considered the property of the PVA. Please retain a personal copy before submitting documentation.
- Interior/exterior photos showing condition of property.
- A recent full appraisal of your property.
- Your homeowner’s or commercial property insurance policy
- 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.
Online conferences with the PVA are informal, however, you may choose to have a representative complete your online conference. 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.
Teleconferences can be scheduled for property owners with physical disabilities or other limitations. To schedule a teleconference with the PVA, call (502) 574-6224. If you schedule a teleconference, documentation that supports your opinion of value must be received by the PVA office at least 3 days prior to your scheduled teleconference.
All supporting documentation can be mailed to:
Jefferson County PVA Office
815 W. Market St. #400
Louisville KY 40202-2654
The Jefferson County PVA will have staff available at the following libraries to assist taxpayers in completing their 2018 online conference.
Beginning April 30, 2018, PVA assistance will be available Monday – Friday, 10:00 a.m. – 4:00 p.m. and will extend through 4:00 p.m. on Monday, May 21, 2018 at the following library locations.
- Middletown, 200 Juneau Dr, Louisville, KY 40243, (502) 245-7332
- Highlands Shelby Park, 1250 Bardstown Rd, Louisville, KY 40204 (Located in Mid City Mall), (502) 574-1672
- Southwest Regional, 9725 Dixie Highway, Louisville KY 40272, (502) 933-0029
The Jefferson County PVA website is available at all 17 Louisville Free Public Library locations to better serve property owners in completing their online conferences.
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 with two members appointed by the Mayor of Louisville Metro and one member appointed by Louisville Metro Council. 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 Claims Commission-Tax Appeals (formerly KBTA)
If you are not in agreement with your result after appealing to the LBAA, you may request an appeal before the Kentucky Claims Commission-Tax Appeals. The Kentucky Claims Commission-Tax Appeals (formerly Kentucky Board of Tax Appeals) 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.
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
- 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