2017 PVA Online Conferences are tentatively scheduled to begin at 12:00pm EDT on April 21, 2017 and end on May 15, 2017 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 6th and May 13th, 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 21, 2017 and will close conferencing at 4:00 p.m. EDT on May 15, 2017 .
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. Foreclosures, short sales, and family sales are not considered arm’s length sales. To assist you, 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.
- 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 / Attn: Teleconference / Glassworks Building / 815 W. Market St. #400 / Louisville KY 40202-2654 or faxed to: 502-574-6108.
The Jefferson County PVA will have staff available at the following libraries to assist taxpayers in completing their 2017 online conference.
Beginning April 24, 2017, 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 15, 2017 at the following library locations.
Jeffersontown, 10635 Watterson Trail, Louisville KY 40299, 502-267-5713, Okolona, 7709 Preston Highway, Louisville KY, 40219, 502-964-3515, 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: http://www.kbta.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