Kentucky Tax Calendar

Assessment DateJanuary 1
Listing Period
(Real Estate)
January 1 through March 1
Listing Period
(Personal Property)
January 1 through May 15
Public Inspection of Assessment Roll (Real Estate)13 Days beginning First Monday in May (6 days per week, including Saturday) unless an extension is granted
Board of Assessment AppealsFive days beginning 25 to 35 days after inspection
Pay Tax with DiscountBy November 1 – November 30
Pay Tax without DiscountDecember 1 through December 31
Tax Bills DelinquentPaid after January 1
Pay Tax Bill with 5% PenaltyJanuary 1 through January 31
Pay Tax Bill with 10% Penalty and 10% Sheriff’s FeeAfter January 31
Tax Claim SaleApril 30