Appeal Process

The Property Valuation Administrator (PVA) is required to send a notice of assessment any time there is an increase in the assessed value of a property. The Property Valuation Administrator’s (PVA) Notices of Real Estate Assessment are typically mailed during the month of April to allow appropriate time for property owners to review the information pertaining to their property. However, you do not need to receive a Notice or wait until the statutory open inspection period – you may request a review of your assessment for the current year any time after January 1. All property owners have the right to appeal the assessed value of their property; however, certain steps must be followed.

  1. In accordance with statutory requirements, property owners who wish to appeal their assessment must first hold a conference with the PVA office. For purposes of the Review Request (appeal) process, a Conference is an informal process and can be held via email correspondence or in person (by appointment only).  The Conference is initiated by submitting a Review Request Form via our website or in person (if no computer access). Written documentation supporting your opinion of value must be provided during the conference. Each year, the formal (statutory)  inspection period begins on the first Monday in May and is open for thirteen days following, including Saturday.  However, our office will hold conferences any time after January 1 through the end of the formal inspection period. No appeal (Conference) requests can be initiated after the conclusion of the open inspection period.

    In order to meet the requirements of a conference, property owners must submit "Burden of Proof" along with their review request. During the conference process, property owners must provide documentation that supports their opinion of the property’s value. The burden of proof in the appeals process is on the property owner. Please refer to the Supporting Documentation list (PDF) for examples of what documentation is acceptable. 

    The following can be used to access sales information in your area.
    Comparable Property Sales Search
    Comparable Sales Map - RESIDENTIAL property
    Comparable Sales Map - COMMERCIAL property

    Again, this process must begin with a conference with the PVA Office before proceeding.  Please continue reading below.

  2. If an agreement is not reached as a result of the PVA conference, property owners may appeal to the Kenton County Board of Assessment Appeals (BAA). The BAA is INDEPENDENT of the PVA Office and is directed by the County Clerk’s Office.  To file an Appeal with the County Clerk, you must include a Conference Record (Form 62A307) proving that the mandatory Conference with the PVA Office was held. This form will be provided to you by the PVA Office if you’ve met the Conference requirements. Appeals to the BAA must be filed one business day following the conclusion of the formal (statutory) inspection period. 
     
    Again, the BAA is INDEPENDENT of the PVA Office and falls under the direction of the Kenton County Clerk’s Office. Please visit their website for additional information about the BAA process. 

  3. An additional appeal to the Kentucky Board of Tax Appeals (KBTA) is available to anyone who remains dissatisfied with their assessment AFTER having gone through the BAA process. The KBTA provides an independent, impartial, and neutral forum for hearing and resolving disputes on tax issues. To ensure impartial decision-making, the Board is organized under the Public Protection Cabinet and is completely independent of any taxing authorities and the PVA Office.

To initiate the Conference process, please submit a Residential or Commercial Review Request Form (forms may only be submitted during normal business hours). This Form must be submitted by close of business on the last day of the annual formal (statutory) inspection period.  No appeal (Conference) requests can be accepted or considered after this time.

For Appeals Process Brochure, please click here.

For additional information on the Assessment and appeals process click here.