The Lewis County real property tax roll will be opened for inspection from May 6 through May 20, 2019. Under the supervision of the Property Valuation Administrator (PVA) or one of the deputies, any person may inspect the tax roll.

This is the January 1, 2019 taxable value that will be used to calculate the 2019 property taxes on this property.

The tax roll is located in the office of the PVA in the county courthouse and may be inspected during the inspection hours below:

    Inspection period office hours
  • Monday, Tuesday, Thursday- 8:30 AM- 4:30 PM
  • Wednesday- 8:30 AM- 11:30 AM
  • Friday- 8:30 AM- 4:00 PM
  • Saturday 8:30 AM - 11:30 AM
Any taxpayer desiring to appeal an assessment on real property made by the PVA must first request a conference with the PVA or a designated deputy. The conference may be held prior to or during the inspection period.

Any taxpayer still aggrieved by an assessment on real property, after the conference with the PVA or designated deputy, may appeal to the county board of assessment appeals.

The taxpayer can appeal his or her assessment by filing in person or sending a letter or other written petition stating the reasons for appeal, identifying the property and stating the taxpayer's opinion of the fair cash value of the property.

The appeal must be filed with the County Clerk's office no later than one work day following the conclusion of the inspection period.

Any taxpayer failing to appeal to the county board of assessment appeals, or failing to appear before the board, either in person or by designated representative, will not be eligible to appeal directly to the Kentucky Claims Commission.

Appeals of personal property assessments shall not be made to the county board of assessment appeals. Personal property taxpayers shall be served notice under the provisions of KRS 132.450 (4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110.

Kenny Ruckel
Lewis County Property Valuation Administrator

Welcome to the Lewis County P.V.A. Office Website

We are very pleased to offer some of our information and services online. By establishing this website, we hope to promote the public's understanding and knowledge of the P.V.A. office and the Kentucky Property Tax System.

Our website contains basic property tax information and other components that taxpayers may find useful.

This website is a work in progress. As funds for improved technology become available, our property identification maps, building photographs and sketches will be added to the site. We encourage everyone to browse through the pages and become a more informed taxpayer. Should you have questions, comments or suggestions regarding this website or the P.V.A. office, please call, or stop by our office located in the Lewis County Courthouse.

Thank you for taking time to visit our site.

The Lewis County PVA Office

© 2019 by The Lewis County PVA &