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133.120 Appeal procedure.
(1)
(2)
(a)
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, or during an extension granted under subsection
(2)(d) of this section.
(b) 1.
Any person receiving compensation to represent a property owner
at a conference with the property valuation administrator for a real
property assessment shall be:
a.
An attorney;
b.
A certified public accountant;
c.
A certified real estate broker;
d.
A Kentucky licensed real estate broker;
e.
An employee of the property owner;
f.
A licensed or certified Kentucky real estate appraiser;
g.
An appraiser who possesses a temporary practice permit or
reciprocal license or certification in Kentucky to perform
appraisals and whose license or certification requires him or
her to conform to the Uniform Standards of Professional
Appraisal Practice; or
h.
Any other individual possessing a professional appraisal
designation recognized by the department.
2.
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, except that attorneys shall not be
required to disclose the terms and conditions of any contingency fee
arrangement.
(c) 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.
(d) 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.
(e) At the request of the taxpayer, the conference may be held by telephone.
(a) 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
(b)
(c)
(d)
(e)
(f)
(g)
(h)
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 or no
later than the last day of an extension granted under paragraph (d) of this
subsection.
A property valuation administrator may make a written request to the
department to extend the deadline in his or her county of jurisdiction to
allow the completion of the conferences requested during the inspection
period required by subsection (1)(a) of this section and to extend the filing
deadline for appeals to the board of assessment appeals. If approved by
the department, the deadline for the completion of the conferences
requested during the inspection period and filing appeals shall be
extended for a period not to exceed twenty-five (25) days from the date of
the original filing deadline.
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
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 no later than the last
day of an extension granted under paragraph (d) of this subsection, 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.
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, or no later than the last day of an
extension granted under paragraph (d) of this subsection.
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.
(3)
(4)
(5)
(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.
(a) Any person receiving compensation to represent a property owner in an
appeal before the board shall be:
1.
An attorney;
2.
A certified public accountant;
3.
A certified real estate broker;
4.
A Kentucky licensed real estate broker;
5.
An employee of the taxpayer;
6
A licensed or certified Kentucky real estate appraiser;
7.
An appraiser who possesses a temporary practice permit or
reciprocal license or certification in Kentucky to perform appraisals
and whose license or certification requires him or her to conform to
the Uniform Standards of Professional Appraisal Practice; or
8.
Any other individual possessing a professional appraisal designation
recognized by the department.
(b) 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, except that attorneys shall not be required
to disclose the terms and conditions of any contingency fee arrangement.
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)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
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.
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.
The powers of the board of assessment appeals shall be limited to those
specifically granted by this section.
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.
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 Claims Commission pursuant to KRS 49.220. Any persons
aggrieved by a decision of the board, including the property valuation
administrator, taxpayer, and department, may appeal the decision to the
Kentucky Claims Commission pursuant to KRS 49.220. 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 Claims Commission.
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.
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.
The county board of assessment appeals shall physically inspect a property
upon the request of the property owner or property valuation administrator.
Effective:June 29, 2017
History: Amended 2017 Ky. Acts ch. 74, sec. 72, effective June 29, 2017; and ch.
81, sec. 2, effective March 21, 2017. -- Amended 2015 Ky. Acts ch. 67, sec. 3,
effective June 24, 2015. -- 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 (6/29/2017). This statute was amended
by 2017 Ky. Acts chs. 74 and 81, which do not appear to be in conflict and have
been codified together.
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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