Appeal Process

Property owners who believe their assessment is not fair and equitable, have the right to appeal the assessed value of their property; however, certain steps must be followed. PVA Notices of Real Estate Assessment are mailed by May 1st to owners whose assessment changed from the prior year. We strive for 100% fair and equitable property assessments. If you do not believe your assessment is fair or equitable, please follow the steps below to file an appeal.

• In accordance with state law, property owners who wish to appeal their assessment must request to do so before or during the open inspection period, which begins on the first Monday in May and is open for thirteen days (including Saturdays).
• Once a homeowner has requested an appeal an informal review will be done. During the informal review the assessor will look at the property owner’s opinion of what the value should be.
• If an agreement can not be made during an informal review, a conference will automatically be opened. Conferences are held in person at the PVA office and it is not necessary for property owners to be represented by an attorney at that time. Property owners will need 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 Appeals Checklist of Documentation 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.
• To begin the appeal process you may call 859-334-2148 or by clicking the links located at the top of this page.   
• 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). 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. Appeals filed by a paid representative must include a letter of authorization from the owner. The County Clerk will notify property owners of the date and time of their appeal.
• An additional appeal to the Kentucky Claims Commission (KCC) isavailable to anyone who remains dissatisfied with their assessment. The KCC consists of three members appointed by the Governor. The KCC will notify property owners of the date and time of their appeal.

Again, this process must begin with an informal review and conference with the PVA office.