133.120 Appeal procedure.
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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 <br>property valuation administrator or his or her designated deputy. The <br>conference shall be held prior to or during the inspection period provided for <br>in KRS 133.045. (b) Any person receiving compensation to represent a property owner at a conference with the property valuation administrator for a real property <br>assessment shall be an attorney, a certified public accountant, a certified real <br>estate broker, a Kentucky licensed real estate broker, an employee of the <br>property owner, or any other individual possessing a professional appraisal <br>designation recognized by the department. A person representing a property <br>owner before the property valuation administrator shall present written <br>authorization from the property owner which sets forth his or her professional <br>capacity and shall disclose to the property valuation administrator any <br>personal or private interests he or she may have in the matter, including any <br>contingency fee arrangements. Provided however, attorneys shall not be <br>required to disclose the terms and conditions of any contingency fee <br>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 <br>statutory provisions governing property tax administration, including the <br>appeal process, as well as an explanation of the procedures followed in <br>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 <br>assessed value, the value claimed by the taxpayer, an explanation of any <br>changes offered or agreed to by each party, and a brief account of the outcome <br>of the conference. (e) At the request of the taxpayer, the conference may be held by telephone. (2) (a) Any taxpayer still aggrieved by an assessment on real property made by the property valuation administrator after complying with the provisions of <br>subsection (1) of this section may appeal to the board of assessment appeals. (b) 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 <br>appeal, identifying the property for which the appeal is filed, and stating the <br>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. (d) The county clerk shall notify the department of all assessment appeals and of the date and times of the hearings. (e) 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 <br>superintendent of any school district in which the property is located, if the <br>recommendation is made to the board in writing specifying the individual <br>properties recommended for review and is made no later than one (1) work <br>day following the conclusion of the inspection period provided for in KRS <br>133.045, or upon the written recommendation of the department. If the board <br>of assessment appeals determines that the assessment should be increased, it <br>shall give the taxpayer notice in the manner required by subsection (4) of KRS <br>132.450, specifying a date when the board will hear the taxpayer, if he or she <br>so desires, in protest of an increase. (f) 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 <br>assessment appeals to review the assessments of real properties he or she <br>believes to be assessed at less than fair cash value, if he or she specifies in <br>writing the individual properties for which the review is sought and factual <br>information upon which his or her request is based, such as comparable sales <br>or cost data and if the request is made no later than one (1) work day <br>following the conclusion of the inspection period provided for in KRS <br>133.045. (g) 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 <br>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 <br>valuation administrator filed in accordance with the provisions of subsection <br>(2) of this section, and after hearing all the evidence, shall fix the assessment <br>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 <br>property requested by the property valuation administrator, the department, or <br>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 <br>sales listings and contracts, income and expense statements for commercial <br>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 <br>administrator or his or her designated deputy and the taxpayer or his or her <br>authorized representative. (4) Any person receiving compensation to represent a property owner in an appeal before the board shall be an attorney, a certified public accountant, a certified real <br>estate appraiser, a Kentucky licensed real estate broker, an employee of the taxpayer, or any other individual possessing a professional appraisal designation <br>recognized by the department. A person representing a property owner before the <br>county board of assessment appeals shall present a written authorization from the <br>property owner which sets forth his or her professional capacity and shall disclose <br>to the county board of assessment appeals any personal or private interests he or she <br>may have in the matter, including any contingency fee arrangements. Provided <br>however, attorneys shall not be required to disclose the terms and conditions of any <br>contingency fee arrangement. (5) 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 <br>KRS 133.125 on forms or in a format provided or approved by the department. (6) The board shall report to the property valuation administrator any real property omitted from the tax roll. The property valuation administrator shall assess the <br>property and immediately give notice to the taxpayer in the manner required by <br>KRS 132.450(4), specifying a date when the board of assessment appeals will hear <br>the taxpayer, if he or she so desires, in protest of the action of the property valuation <br>administrator. (7) 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 <br>its business. Any member of the board shall have power to administer oaths to any <br>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 <br>due on the valuation which he or she claims as true value and stated in the petition <br>of appeal filed in accordance with the provisions of subsection (1) of this section. <br>When the valuation is finally determined upon appeal, the taxpayer shall be billed <br>for any additional tax and interest at the tax interest rate as defined in KRS <br>131.010(6) from the date when the tax would have become due if no appeal had <br>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 support of the board's findings in any appeal from its actions to the <br>Kentucky Board of Tax Appeals. Any persons aggrieved by a decision of the board, <br>including the property valuation administrator, taxpayer, and department, may <br>appeal the decision to the Kentucky Board of Tax Appeals. Any taxpayer failing to <br>appeal to the county board of assessment appeals, or failing to appear before the <br>board, either in person or by designated representative, shall not be eligible to <br>appeal directly to the Kentucky 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 <br>its decision. If the county attorney is unable to represent the state and county, he or <br>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 <br>make similar audio recordings only if prior written notice is given to the taxpayer. <br>The taxpayer shall be entitled to a copy of the department's recording as provided in <br>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. Effective: January 1, 2010 <br>History: 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 <br>Ky. 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PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/kentucky/2009/133-00/pdf/120.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003e133.120 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 \u003cbr\u003eproperty valuation administrator or his or her designated deputy. The \u003cbr\u003econference shall be held prior to or during the inspection period provided for \u003cbr\u003ein KRS 133.045. (b) Any person receiving compensation to represent a property owner at a conference with the property valuation administrator for a real property \u003cbr\u003eassessment shall be an attorney, a certified public accountant, a certified real \u003cbr\u003eestate broker, a Kentucky licensed real estate broker, an employee of the \u003cbr\u003eproperty owner, or any other individual possessing a professional appraisal \u003cbr\u003edesignation recognized by the department. A person representing a property \u003cbr\u003eowner before the property valuation administrator shall present written \u003cbr\u003eauthorization from the property owner which sets forth his or her professional \u003cbr\u003ecapacity and shall disclose to the property valuation administrator any \u003cbr\u003epersonal or private interests he or she may have in the matter, including any \u003cbr\u003econtingency fee arrangements. Provided however, attorneys shall not be \u003cbr\u003erequired to disclose the terms and conditions of any contingency fee \u003cbr\u003earrangement. (c) During this conference, the property valuation administrator or his or her deputy shall provide an explanation to the taxpayer of the constitutional and \u003cbr\u003estatutory provisions governing property tax administration, including the \u003cbr\u003eappeal process, as well as an explanation of the procedures followed in \u003cbr\u003ederiving 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 \u003cbr\u003eassessed value, the value claimed by the taxpayer, an explanation of any \u003cbr\u003echanges offered or agreed to by each party, and a brief account of the outcome \u003cbr\u003eof the conference. (e) At the request of the taxpayer, the conference may be held by telephone. (2) (a) Any taxpayer still aggrieved by an assessment on real property made by the property valuation administrator after complying with the provisions of \u003cbr\u003esubsection (1) of this section may appeal to the board of assessment appeals. (b) 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 \u003cbr\u003eappeal, identifying the property for which the appeal is filed, and stating the \u003cbr\u003etaxpayer'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. (d) The county clerk shall notify the department of all assessment appeals and of the date and times of the hearings. (e) 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 \u003cbr\u003esuperintendent of any school district in which the property is located, if the \u003cbr\u003erecommendation is made to the board in writing specifying the individual \u003cbr\u003eproperties recommended for review and is made no later than one (1) work \u003cbr\u003eday following the conclusion of the inspection period provided for in KRS \u003cbr\u003e133.045, or upon the written recommendation of the department. If the board \u003cbr\u003eof assessment appeals determines that the assessment should be increased, it \u003cbr\u003eshall give the taxpayer notice in the manner required by subsection (4) of KRS \u003cbr\u003e132.450, specifying a date when the board will hear the taxpayer, if he or she \u003cbr\u003eso desires, in protest of an increase. (f) 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 \u003cbr\u003eassessment appeals to review the assessments of real properties he or she \u003cbr\u003ebelieves to be assessed at less than fair cash value, if he or she specifies in \u003cbr\u003ewriting the individual properties for which the review is sought and factual \u003cbr\u003einformation upon which his or her request is based, such as comparable sales \u003cbr\u003eor cost data and if the request is made no later than one (1) work day \u003cbr\u003efollowing the conclusion of the inspection period provided for in KRS \u003cbr\u003e133.045. (g) 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 \u003cbr\u003econduct 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 \u003cbr\u003evaluation administrator filed in accordance with the provisions of subsection \u003cbr\u003e(2) of this section, and after hearing all the evidence, shall fix the assessment \u003cbr\u003eof 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 \u003cbr\u003eproperty requested by the property valuation administrator, the department, or \u003cbr\u003eany 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 \u003cbr\u003esales listings and contracts, income and expense statements for commercial \u003cbr\u003eproperty, 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 \u003cbr\u003eadministrator or his or her designated deputy and the taxpayer or his or her \u003cbr\u003eauthorized representative. (4) Any person receiving compensation to represent a property owner in an appeal before the board shall be an attorney, a certified public accountant, a certified real \u003cbr\u003eestate appraiser, a Kentucky licensed real estate broker, an employee of the taxpayer, or any other individual possessing a professional appraisal designation \u003cbr\u003erecognized by the department. A person representing a property owner before the \u003cbr\u003ecounty board of assessment appeals shall present a written authorization from the \u003cbr\u003eproperty owner which sets forth his or her professional capacity and shall disclose \u003cbr\u003eto the county board of assessment appeals any personal or private interests he or she \u003cbr\u003emay have in the matter, including any contingency fee arrangements. Provided \u003cbr\u003ehowever, attorneys shall not be required to disclose the terms and conditions of any \u003cbr\u003econtingency fee arrangement. (5) 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 \u003cbr\u003eKRS 133.125 on forms or in a format provided or approved by the department. (6) The board shall report to the property valuation administrator any real property omitted from the tax roll. The property valuation administrator shall assess the \u003cbr\u003eproperty and immediately give notice to the taxpayer in the manner required by \u003cbr\u003eKRS 132.450(4), specifying a date when the board of assessment appeals will hear \u003cbr\u003ethe taxpayer, if he or she so desires, in protest of the action of the property valuation \u003cbr\u003eadministrator. (7) 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 \u003cbr\u003eits business. Any member of the board shall have power to administer oaths to any \u003cbr\u003ewitness 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 \u003cbr\u003edue on the valuation which he or she claims as true value and stated in the petition \u003cbr\u003eof appeal filed in accordance with the provisions of subsection (1) of this section. \u003cbr\u003eWhen the valuation is finally determined upon appeal, the taxpayer shall be billed \u003cbr\u003efor any additional tax and interest at the tax interest rate as defined in KRS \u003cbr\u003e131.010(6) from the date when the tax would have become due if no appeal had \u003cbr\u003ebeen 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 support of the board's findings in any appeal from its actions to the \u003cbr\u003eKentucky Board of Tax Appeals. Any persons aggrieved by a decision of the board, \u003cbr\u003eincluding the property valuation administrator, taxpayer, and department, may \u003cbr\u003eappeal the decision to the Kentucky Board of Tax Appeals. Any taxpayer failing to \u003cbr\u003eappeal to the county board of assessment appeals, or failing to appear before the \u003cbr\u003eboard, either in person or by designated representative, shall not be eligible to \u003cbr\u003eappeal directly to the Kentucky 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 \u003cbr\u003eits decision. If the county attorney is unable to represent the state and county, he or \u003cbr\u003eshe 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 \u003cbr\u003emake similar audio recordings only if prior written notice is given to the taxpayer. \u003cbr\u003eThe taxpayer shall be entitled to a copy of the department's recording as provided in \u003cbr\u003eKRS 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. Effective: January 1, 2010 \u003cbr\u003eHistory: 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 \u003cbr\u003eKy. 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