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, May 11th and May 18th, from 9:00 am – 1:00 pm EDT.
The PVA Online Conference tool will be available 12:00pm EDT on April 26, 2019 and will close conferencing at 4:00 p.m. EDT on May 20, 2019.
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.
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
Conferences via telephone can be scheduled for property owners with physical disabilities or other limitations. To schedule a phone conference with the PVA, 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. More information on requirements and delivery methods for supporting documentation are below.
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.
All supporting documentation can be mailed to:
Jefferson County PVA Office
815 W. Market St. #400
Louisville KY 40202-2654
During the online conference period, the Jefferson County PVA will have staff available at convenient branches of the Louisville Free Public Library to assist taxpayers in completing their 2019 online conference. Times and locations will be posted on this website prior to the start of the online conference period.
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.