KENTUCKY PROPERTY TAX CALENDAR
KENTUCKY PROPERTY TAX CALENDAR
| REAL ESTATE | PERSONAL PROPERTY | |
| Assessment Date | January 1 | January 1 |
| Listing Period | January 1 – March 1 | January 1 – May 15 |
| First Recap to Revenue Cabinet | First Monday in April | |
Public Inspection of Tax Roll |
13 Days Beginning first Monday in May (6 Days per week, including Sat.) |
|
| Final Recap to Revenue Cabinet | No Later than 6 work days after the close of inspection | |
| Revenue cabinet certification | Upon completion of action by revenue cabinet | Upon completion of action by revenue cabinet |
| Board of assessment appeals | 5 days beginning 25 to 35 days after inspection | |
| Tax bills delivered to sheriff | By September 15 | By September 15 |
| Pay with discount | By November 1 | By November 1 |
| Pay without discount | November 2 – December 31 | November 2 – December 31 |
| Tax Bills Delinquent | January 1 | January 1 |
| Pay With 2 percent penalty | January 1 – January 31 | January 1 – January 31 |
Pay with 10 percent penalty |
After January 31 |
After January 31 |