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Kentucky Property Tax - Important Dates Below is a listing of important dates and dealines. To see more information on each item below, click to expand more details. Assessment Date January 1 The date on which all real property is assessed. Tax Bills are prepared in the January 1st owner’s name. Listing Period (Real Estate)  January 1 - March 1 The dates by which property owners are required to list any changes in the condition or value of their real property to the PVA. Listing Period (Personal Property) January 1 - May 15 The dates by which any tangible personal property must be listed through the PVA. Tangible property not listed by May 15th is considered omitted, and an omitted return must be filed through the revenue cabinet. Public Inspection of Assessment Roll (Real Estate)  First Monday in May Time Period in which taxpayers may inspect the tax roll and discuss their assessment with the PVA. Deadline is 13 Days beginning First Monday in May (6 days per week, including Saturday) unless an extension is granted. Board of Assessment Appeals 25 - 35 days post inspection In cases where an agreement in assessment value cannot be reached between the taxpayer and the PVA, a local board of appeals may hear and rule on the assessment. Deadline is five days beginning 25 to 35 days after inspection date Tax Bills Distributed to Sheriff's Office September 15 As an incentive to early payment of taxes, taxpayers receive a 2% discount for payment by November 1st. Pay Tax with 2% Discount by November 1 From November 2nd to Decemeber 31st, tax bills may be paid at face value (no discount or penalty). Pay Tax without Discount (face value) November 2 - December 31 After December 31st, all unpaid tax bills are considered delinquent. Tax Bills Delinquent January 1 a 5% penalty is added to the tax bill if paid between January 1st and January 31st. Pay Tax Bill with 5% Penalty January 1 - January 31 a 5% penalty is added to the tax bill if paid between January 1st and January 31st.  Pay Tax Bill with 10% Penalty and 10% Sheriff's Fee after January 31 After January 31st, a 10% penalty and 10% sheriff’s fee is added to the face value. Tax Claim Sale April 30 Any unpaid tax bills after April 30th are turned over to the County Clerk’s Office. Please contact the Scott County Clerk at 502.863.7875 for information regarding the sale of unpaid tax bills. *Tax Calendar Date May Vary By County
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