| EVENT |
REAL ESTATE |
PERSONAL PROPERTY |
KRS |
| ASSESSMENT DATE: |
January 1st |
January 1st |
132.220(1) |
| LISTING PERIOD: |
January 1st-March 1 |
January 1st-May 15th |
132.220(1)(2) |
| PVA RECAP TO REVENUE CABINET: |
First Monday in April |
N/A |
138.040(1) |
| Copy of all Recaps to: County Judge/executive, Treasurer or chief officer
of each special district, chief officer of urban county government, and
Superintendent of each school district. |
N/A |
N/A |
133.040(2) |
| PUBLIC INSPECTION OF TAX ROLL: |
13 Days Beginning First Monday in May |
N/A |
133.045 |
| FINAL RECAP TO REVENUE CABINET: |
6 Working days after the end of the tax roll inspection period. |
N/A |
133.125 |
| BOARD OF ASSESSMENT APPEALS: |
No earlier than 25 days nor later than 35 days after the end of the
tax roll inspection period. |
N/A |
133030 |
| REVENUE CABINET CERTIFICATION: |
Upon Completion of Action by Revenue Cabinet |
N/A |
Upon Completion of Action by Revenue Cabinet |
| TAX BILLS DELIVERED TO SHERIFF: |
By September 15th |
By September 15th |
134.020(1) |
| PAY WITH DISCOUNT: |
By November 1st |
By November 1st |
134.020 |
| PAY WITHOUT DISCOUNT: |
November 2nd-December 31st |
November 2nd-December 31st |
N/A |
| TAX BILLS DELINQUENT: |
January 1st |
January 1st |
134.020(2) |
| PAY WITH 5% PENALTY: |
January 1st Thru January 31st |
January 1st Thru January 31st |
134.020(4) |
| PAY WITH 21% PENALTY: |
After January 31st |
After January 31st |
134.020(4) |