Appeal Process

State law requires the PVA to assess properties at 100% fair-cash-value. The PVA mails "Notices of  Assessment" by May 1st to owners whose assessment changed from the prior year. Property owners who believe their assessment is not fair and equitable, have the right to appeal the assessed value of their property, even if it was not changed that year. However, state law requires that certain steps must be followed.  

  • In accordance with state law, property owners who wish to appeal their assessment, must first schedule a conference with the PVA office before the end of the statutory open inspection period, which begins on the first Monday in May and is open for thirteen days (including Saturdays). It is the property owner’s responsibility to begin the appeals conference process in sufficient time to complete the conference by the statutory deadline. In 2024, the deadline to complete conference process with the PVA office is 4:30 PM on May 20, 2024.
  • To begin the conference process, the property owner must open an appeal file. This can be done by using our online appeals portal via the links below or you can contact our office directly and we will assist you in opening an appeal.

It is too late to appeal your value online at this time. Please call our office at 859-334-2181.

  • Property owners can open appeals using the online appeals portal between October and end of the first week of the statutory open inspection period (usually the end of the first full week of May). Property owners should provide documentation 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 Appeals Checklist of Documentation for examples of what documentation is acceptable. In the last week of the open inspection period, after the online portal has closed, property owners should contact our office directly to open an appeal. Please be aware that conferences are scheduled in the order received and last minute appeals may not have sufficient time to complete the conference process before the statutory deadline.
  • Once a property owner has opened an appeal an informal review will be done. During the informal review the assessor will look at the property owner’s opinion of value and supporting documentation and will contact the property owner (usually via email). If the appeal is opened before the first of the year, the property owner should not expect to be contacted until mid-January.
  • If an agreement cannot be made during an informal review, the property owner will be asked to schedule a formal conference. Most conferences can be held over the phone, but the PVA reserves the right to require an in-person conference for more complicated appeals, particularly for commercial appeals. It is not necessary for property owners to be represented by an attorney during the conference.
  • If the appeal is being opened by someone other than the property owner or if someone other than the property owner will represent the property owner during the conference with the PVA, a Letter of Authorization must be provided to the PVA. There is additional information on the Letter of Authorization form about who qualifies to represent a property owner in a PVA conference.
  • 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. They hear appeals that 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). Upon completion of your conference with the PVA office you will receive a signed conference form as proof that you completed the conference process. This form 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.
  • If the property owner disagrees with the findings of the Boone County Board of Assessment Appeals, they can appeal further the State Board of Assessment Appeals, and decisions of the State Board can be appealed to the Boone County Circuit Court.

 

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Data last updated: 05/25/2024

Disclaimer:

Property is assessed per KRS 132.220 on January 1st of each year. The data listed on our website reflects the most current data available to the PVA office. If you believe any data provided is inaccurate, or if you have any comments about this site, we would like to hear from you.

While the Office of the Property Valuation Administrator has attempted to ensure that the data contained in this file is accurate and reflects the property’s characteristics, the PVA makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability, or suitability of this data. The PVA does not assume any liability associated with the use or misuse of this data.