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Appeal Process

The PVA Notices of Real Estate Assessment are typically mailed during the month of April to allow appropriate time for home owners to review the information pertaining to their property value. All property owners have the right to appeal the assessed value of their property; however, certain steps must be followed.

1. In accordance with state law, property owners who wish to appeal their assessment must first hold a conference with the PVA office. The conference must be held before or during the open inspection period. Each year, the inspection period begins on the first Monday in May and is open for thirteen days following, including Saturdays. The dates are published in the Boone County Recorder newspaper and are also noted on the assessment notice. Conferences are held in person at the PVA office. It is an informal process, and it is not necessary for property owners to be represented by an attorney. Property owners are encouraged to bring documentation to the conference that supports their opinion of the property’s value. For example, a recent appraisal, photos, insurance policies, current real estate listings, or any other sales information from their neighborhood are helpful. Please refer to the   Supporting Documentation list for examples of what documentation is acceptable. The Residential Property Comparison Worksheet form assists property owners with the appeal of their assessed value based on comparable sales.  You may email this form to appeals@boonecountyky.org. To schedule a conference, please call (859)334-3961. For your convenience, you may also appeal your property value online at www.boonepvaappeals.com.
2. If an agreement is not reached as a result of the PVA conference, property owners may appeal to the Boone County Board of Assessment Appeals. The Board of Assessment Appeals is a locally appointed three member panel that hears appeals property owners bring against the assessment placed on their property. Members of the Board take an oath to “fix at fair cash value all property assessments” under appeal (KRS 132.470). Appeal forms are provided by the PVA office during the initial conference. The completed forms must be submitted to the Boone County Clerk’s Office no later than one work-day following the conclusion of the open inspection period. The County Clerk will notify property owners of the date and time of their appeal.
3. An additional appeal to the Kentucky Board of Tax Appeals is available to anyone who remains dissatisfied with their assessment. The KBTA consists of three members appointed by the Governor. The KBTA will notify property owners of the date and time of their appeal.

Again, this process must begin with a conference with the PVA office.

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