KRS 133.120 — Appeal procedure

(1) (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 administra tor 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 Appr aisal
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 prop erty
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 sh all not be required to disclose the
terms and conditions of any contingency fee arrangement.
(c) During this c onference, 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.
(2) (a) Any taxpayer s till 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.
(b) The taxpayer shall appeal his or her asse ssment 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.
(c) 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.
(d) 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 e xtend 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.
(e) The county clerk shall notify the department of all assessment appeals and of
the date and times of the hearings.
(f) The board of assessment appeals may review and change any asse ssment
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 ma de 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 g ranted 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.
(g) Any real property owner who has listed his or her property with the property
valuation administrator at its fair cash va lue 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 f actual
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 l ast day of an extension granted under paragraph
(d) of this subsection.
(h) 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) (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 hea ring 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.
(4) (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 req uires 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.
(5) The board shall provide a written opinio n 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 valuati on 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 assessmen t 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 re gulations 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 suppor t of the board's findings in any appeal from its actions to the
Board of Tax Appeals 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 Board of Tax Appeals 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 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 represen t 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.