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133.120 Appeal procedure.
(1)
(a)
(b)
(c)
(d)
(2)
(e)
(a)
(b)
(c)
(d)
(e)
Any taxpayer desiring to appeal an assessment on real property made by
the property valuation administrator shall first request a conference with
the property valuation administrator or his or her designated deputy. The
conference shall be held prior to or during the inspection period provided
for in KRS 133.045.
Any person receiving compensation to represent a property owner at a
conference with the property valuation administrator for a real property
assessment shall be an attorney, a certified public accountant, a certified
real estate broker, a Kentucky licensed real estate broker, an employee of
the property owner, or any other individual possessing a professional
appraisal designation recognized by the department. A person
representing a property owner before the property valuation administrator
shall present written authorization from the property owner which sets
forth his or her professional capacity and shall disclose to the property
valuation administrator any personal or private interests he or she may
have in the matter, including any contingency fee arrangements. Provided
however, attorneys shall not be required to disclose the terms and
conditions of any contingency fee arrangement.
During this conference, the property valuation administrator or his or her
deputy shall provide an explanation to the taxpayer of the constitutional
and statutory provisions governing property tax administration, including
the appeal process, as well as an explanation of the procedures followed
in deriving the assessed value for the taxpayer's property.
The property valuation administrator or his or her deputy shall keep a
record of each conference which shall include but not be limited to the
initial assessed value, the value claimed by the taxpayer, an explanation
of any changes offered or agreed to by each party, and a brief account of
the outcome of the conference.
At the request of the taxpayer, the conference may be held by telephone.
Any taxpayer still aggrieved by an assessment on real property made by
the property valuation administrator after complying with the provisions of
subsection (1) of this section may appeal to the board of assessment
appeals.
The taxpayer shall appeal his or her assessment by filing in person or
sending a letter or other written petition to the county clerk stating the
reasons for appeal, identifying the property for which the appeal is filed,
and stating the taxpayer's opinion of the fair cash value of the property.
The appeal shall be filed no later than one (1) workday following the
conclusion of the inspection period provided for in KRS 133.045.
The county clerk shall notify the department of all assessment appeals
and of the date and times of the hearings.
The board of assessment appeals may review and change any
assessment made by the property valuation administrator upon
recommendation of the county judge/executive, mayor of any city using
the county assessment, or the superintendent of any school district in
(3)
(4)
which the property is located, if the recommendation is made to the board
in writing specifying the individual properties recommended for review and
is made no later than one (1) work day following the conclusion of the
inspection period provided for in KRS 133.045, or upon the written
recommendation of the department. If the board of assessment appeals
determines that the assessment should be increased, it shall give the
taxpayer notice in the manner required by subsection (4) of KRS 132.450,
specifying a date when the board will hear the taxpayer, if he or she so
desires, in protest of an increase.
(f) Any real property owner who has listed his or her property with the
property valuation administrator at its fair cash value may ask the county
board of assessment appeals to review the assessments of real
properties he or she believes to be assessed at less than fair cash value,
if he or she specifies in writing the individual properties for which the
review is sought and factual information upon which his or her request is
based, such as comparable sales or cost data and if the request is made
no later than one (1) work day following the conclusion of the inspection
period provided for in KRS 133.045.
(g) Nothing in this section shall be construed as granting any property owner
the right to request a blanket review of properties or the board the power
to conduct such a review.
(a) The board of assessment appeals shall hold a public hearing for each
individual taxpayer appeal in protest of the assessment by the property
valuation administrator filed in accordance with the provisions of
subsection (2) of this section, and after hearing all the evidence, shall fix
the assessment of the property at its fair cash value.
(b) The department may be present at the hearing and present any pertinent
evidence as it pertains to the appeal.
(c) The taxpayer shall provide factual evidence to support his or her appeal.
If the taxpayer fails to provide reasonable information pertaining to the
value of the property requested by the property valuation administrator,
the department, or any member of the board, his or her appeal shall be
denied.
(d) This information shall include but not be limited to the physical
characteristics of land and improvements, insurance policies, cost of
construction, real estate sales listings and contracts, income and expense
statements for commercial property, and loans or mortgages.
(e) The board of assessment appeals shall only hear and consider evidence
which has been submitted to it in the presence of both the property
valuation administrator or his or her designated deputy and the taxpayer
or his or her authorized representative.
Any person receiving compensation to represent a property owner in an appeal
before the board shall be an attorney, a certified public accountant, a certified
real estate appraiser, a Kentucky licensed real estate broker, an employee of
the taxpayer, or any other individual possessing a professional appraisal
designation recognized by the department. A person representing a property
owner before the county board of assessment appeals shall present a written
authorization from the property owner which sets forth his or her professional
capacity and shall disclose to the county board of assessment appeals any
personal or private interests he or she may have in the matter, including any
contingency fee arrangements. Provided however, attorneys shall not be
required to disclose the terms and conditions of any contingency fee
arrangement.
(5) The board shall provide a written opinion justifying its action for each
assessment either decreased or increased in the record of its proceedings and
orders required in KRS 133.125 on forms or in a format provided or approved
by the department.
(6) The board shall report to the property valuation administrator any real property
omitted from the tax roll. The property valuation administrator shall assess the
property and immediately give notice to the taxpayer in the manner required by
KRS 132.450(4), specifying a date when the board of assessment appeals will
hear the taxpayer, if he or she so desires, in protest of the action of the
property valuation administrator.
(7) The board of assessment appeals shall have power to issue subpoenas,
compel the attendance of witnesses, and adopt rules and regulations
concerning the conduct of its business. Any member of the board shall have
power to administer oaths to any witness in proceedings before the board.
(8) The powers of the board of assessment appeals shall be limited to those
specifically granted by this section.
(9) No appeal shall delay the collection or payment of any taxes based upon the
assessment in controversy. The taxpayer shall pay all state, county, and district
taxes due on the valuation which he or she claims as true value and stated in
the petition of appeal filed in accordance with the provisions of subsection (1)
of this section. When the valuation is finally determined upon appeal, the
taxpayer shall be billed for any additional tax and interest at the tax interest
rate as defined in KRS 131.010(6) from the date when the tax would have
become due if no appeal had been taken. The provisions of KRS 134.015(6)
shall apply to the tax bill.
(10) Any member of the county board of assessment appeals may be required to
give evidence in support of the board's findings in any appeal from its actions
to the Kentucky Board of Tax Appeals. Any persons aggrieved by a decision of
the board, including the property valuation administrator, taxpayer, and
department, may appeal the decision to the Kentucky Board of Tax Appeals.
Any taxpayer failing to appeal to the county board of assessment appeals, or
failing to appear before the board, either in person or by designated
representative, shall not be eligible to appeal directly to the Kentucky Board of
Tax Appeals.
(11) The county attorney shall represent the interest of the state and county in all
hearings before the board of assessment appeals and on all appeals
prosecuted from its decision. If the county attorney is unable to represent the
state and county, he or she the fiscal court shall arrange for substitute
representation.
(12) Taxpayers shall have the right to make audio recordings of the hearing before
the county board of assessment appeals. The property valuation administrator
may make similar audio recordings only if prior written notice is given to the
taxpayer. The taxpayer shall be entitled to a copy of the department's recording
as provided in KRS 61.874.
(13) The county board of assessment appeals shall physically inspect a property
upon the request of the property owner or property valuation administrator.
Effective:January 1, 2010
History: Amended 2009 Ky. Acts ch. 10, sec. 42, effective January 1, 2010. -Amended 2005 Ky. Acts ch. 85, sec. 231, effective June 20, 2005. -- Amended
1994 Ky. Acts ch. 85, sec. 5, effective July 15, 1994. Amended 1992 Ky. Acts
ch. 397, sec. 3, effective July 14, 1992; and ch. 449, sec. 6, effective April 13,
1992. -- Amended 1990 Ky. Acts ch. 411, sec. 11, effective July 13, 1990; and
ch. 476, Pt. V, sec. 339, effective July 13, 1990. -- Amended 1988 Ky. Acts
ch. 303, sec. 11, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 452,
sec. 7, effective July 1, 1982. -- Amended 1980 Ky. Acts ch. 317, sec. 5,
effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 264, effective
June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6,
effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 6. -Amended 1964 Ky. Acts ch. 141, sec. 34. -- Amended 1950 Ky. Acts ch. 18,
sec. 1. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 7. -- Amended
1944 Ky. Acts ch. 99, sec. 1. -- Created 1942 Ky. Acts ch. 131, secs. 16 and 32.
Legislative Research Commission Note (7/14/92). Pursuant to KRS 7.136(1), in
codifying this section the Reviser of Statutes has corrected an erroneous
cross-reference that resulted from the amendment process in the enactment of
1992 Ky. Acts ch. 397, sec. 3. That Act and Acts ch. 449 both amend this
statute and not otherwise being in conflict have been compiled together.
Legislative Research Commission Note (7/13/90). The Act amending this section
prevails over the repeal and reenactment in House Bill 940, Acts ch. 476,
pursuant to Section 653(1) of Acts ch. 476.
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