| 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 |