General Information

Appeals Process
When a value of real property changes from the previous year's assessment, the Property Valuation Administrator is required to send the property owner a notice of change. When property owners disagree with the newly assessed value, the first step is the appeals process.

Appraisal Method
Market Value is how much property would sell for, in an open market, under normal conditions. Before assessing any parcel of property, the assessor estimates its market value.

Exemptions
Information on the various types of exemptions available for Agriculture, Churches, Homestead, and Government Owned Property.

Intangible
Intangible Personal Property includes property which has no intrinsic value such as bonds, mortgages, notes, and accounts receivable.

Personal Property
Includes automobiles, construction equipment, manufacturing machinery, merchandise, livestock, and furniture and fixtures.

Taxpayer Rights
The Kentucky Department of Revenue (DOR) has a Taxpayer Ombudsman's office which consists of the Ombudsman and a staff whose job is to serve as an advocate for taxpayers' rights.