Kentucky Property Tax Calendar

REAL ESTATE PERSONAL PROPERTY
Assessment Date January 1 January 1
Listing Period January 1 through March 1 January 1 through May 15
First Recap to Office of Property Valuation First Monday in April
Public Inspection of Tax Roll/PVA Conferences 13 Days Beginning First Monday in May (6 days per week, including Saturday)
Final Recap to Office of Property Valuation No Later Than 6 Work Days After the Close of Inspection
Property Valuation Certification Upon Completion of Action by Department of Revenue Upon Completion of Action by Department of Revenue
Board of Assessment Appeals 5 Days Beginning 25 to 35 Days After Inspection
Tax Bills Delivered to Sheriff By September 15 By September 15
Pay With Discount By November 1 By November 1
Pay Without Discount November 2 - December 31 November 2 - December 31
Tax Bills Delinquent January 1 January 1
Pay With 5 Percent Penalty January 1 - January 31 January 1 - January 31
Pay With 10 Percent Penalty and 10 percent Sheriff’s add-on fee. After January 31 After January 31
Transfer of Delinquent Tax Bills from the Sheriff to the County Clerk April 15 – Sheriff collects tax through the close of business. April 15 – Sheriff collects tax through the close of business.
County Clerk’s Sale of Certificates of Delinquency July 14 through August 28
Sheriff’s Settlement By September 1






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