Tax Calendar
Key dates through the Kentucky assessment and property tax year.
Confirm with the office
Dates and procedures on this page follow Kentucky statute and Department of Revenue guidance and can shift from year to year. The office will confirm the current dates before each season; when in doubt, call before a deadline.
| When | What happens | Who |
|---|---|---|
| January 1 | Assessment date. Real property, tangible personal property and motor vehicles are assessed to the owner of record as of this date (KRS 132.220). | PVA |
| January 1 – March 1 | Listing period. Owners list real and tangible property with the PVA; changes in ownership or use since last January 1 should be reported (KRS 132.220). | Owners |
| January 1 – May 15 | Tangible personal property returns (Form 62A500) filed with the PVA or the Division of State Valuation. No extension; late returns are billed as omitted property. | Businesses |
| April – early May | Assessment notices mailed to owners whose real property value changed, ahead of the inspection period. | PVA |
| First Monday in May, 13 days | Open inspection period. Owners review the real property tax roll and may start an appeal by conference with the PVA (KRS 133.045). | Owners · PVA |
| One working day after the inspection period closes | Deadline to file a real property appeal with the County Clerk for the Local Board of Assessment Appeals (KRS 133.120). | Owners · County Clerk |
| Summer | Tax roll certified by the Department of Revenue; taxing districts set their rates and the rate book is published. | DOR · Districts |
| Fall (typically October) | Tax bills prepared by the County Clerk and mailed by the Sheriff. | County Clerk · Sheriff |
| Discount period (through the date printed on the bill; commonly November 1) | A 2% discount for early payment (KRS 134.015). | Sheriff |
| Face amount (commonly November 2 – December 31) | Bills payable at face value. | Sheriff |
| Penalty period (commonly January 1 – January 31) | 5% penalty added. | Sheriff |
| After the penalty period (commonly February 1) | 21% penalty added; unpaid bills become delinquent and are later transferred to the County Clerk (KRS 134.015). | Sheriff · County Clerk |
| Throughout the year | Homestead and disability exemption applications (Form 62A350) accepted; disability exemptions are renewed annually. | Owners · PVA |
Reading the calendar
The Commonwealth sets the assessment date, the listing period and the inspection period in statute, so those dates are the same in every county. Billing dates depend on when the roll is certified and bills are mailed, so the discount, face and penalty windows can move; the dates printed on your bill control. Motor vehicle taxes are billed separately by the County Clerk when registration renews.