Assessments & Appeals

REAL PROPERTY

Due to service interruptions resulting from the ongoing Covid-19 pandemic, the 2020 Property Tax Calendar will be delayed.  See important dates below:

  • June 8– 2020 property values will be posted and available for inspection on FayettePVA.com, and assessment notices will be mailed to property owners
  • June 8– Online protest form will be available at FayettePVA.com
  • June 8– July 20 – The official protest period for conferencing with the PVA about 2020 assessments
  • July 17– The last full day to initiate a protest conference regarding 2020 values
  • July 20 – All protest conferences with the PVA must be concluded
  • July 21– The last day to file a formal appeal of 2020 property tax assessments with the Fayette County Clerk (appeal may not be filed unless a protest conference with the PVA was completed no later than July 20)

In addition to the revised tax calendar, there will be NO IN-PERSON PVA PROTEST CONFERENCES conducted in 2020. All protests must originate online at FayettePVA.com with follow-up occurring by email and telephone.


Assessed values change from one year to the next for a variety of reasons including the sale of the property, addition or removal of a homestead or other exemption, renovation or a neighborhood reassessment due to market conditions. Each of Fayette County’s roughly 300 assessment areas, or “PVA Neighborhoods,” is reviewed and typically reassessed every four years based on a Kentucky Department of Revenue mandated quadrennial plan.

As in years past, homeowners will receive an assessment notice that will include a map of recent sales in their immediate neighborhood. Neighborhood sales are the primary driver for reassessments. Property owners will have this information readily available to aid them in making informed decisions regarding whether to request a further review or possible appeal of their new property assessment.

Your assessment notice indicates what the Fayette County PVA determined your property is worth as of January 1, 2020. The Kentucky Constitution requires all property be assessed at 100% Fair Cash Value unless otherwise exempted. Fair Cash Value is the most probable sale price in a competitive and open market, with a knowledgeable and willing buyer and seller.  The Taxable Value is the value on which property taxes will be based. The PVA Office does not set tax rates or collect property tax payments.

If you do not agree with the Fair Cash Value, you can protest your value using the online form NO LATER THAN JULY 20, 2020. You must complete the protest process in order to appeal your property assessment.

When conferencing with the PVA, helpful supporting information would include sales of comparable properties, recent appraisals, photographs, insurance policies, construction costs, listings for sale and/or contracts. ALL PROTESTS MUST BE COMPLETED BEFORE THE END OF OPEN INSPECTION ON MONDAY, JULY 20. 

If an agreement on value is not reached with the PVA Office, you may appeal in writing to the Local Board of Tax Appeals, Office of the Fayette County Clerk, 162 E. Main Street, Lexington, KY 40507.  The appeal must be made to the Clerk’s Office no later than Tuesday, July 21, 2020 (KRS133.045). Appeals filed by a paid representative must include a letter of authorization from the property owner.

To request a review of your property, click the link below:

Request for review

PERSONAL PROPERTY

Personal property taxpayers shall be served notice under the provisions of KRS 132.450(4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110.

The following steps should be taken when a taxpayer does not agree with the assessed value of personal property as determined by the PVA.

He/She must list under protest (for certification) what he/she believes to be the fair cash value of their property.

He/She must file a written protest directly with the Department of Revenue, Office of Property Valuation within 45 days from the date of the notice of the assessment.

This protest must be in accordance with KRS 131.110.

The final decision of the Department of Revenue may be appealed to the Kentucky Board of Tax Appeals.