133.120 Appeal procedure. - Kentucky Statutes

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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
property valuation administrator or his or her designated deputy. The
conference shall be held prior to or during the inspection period provided for
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
assessment shall be an attorney, a certified public accountant, a certified real
estate broker, a Kentucky licensed real estate broker, an employee of the
property owner, or any other individual possessing a professional appraisal
designation recognized by the department. A person representing a property
owner before the property valuation administrator shall present written
authorization from the property owner which sets forth his or her professional
capacity and shall disclose to the property valuation administrator any
personal or private interests he or she may have in the matter, including any
contingency fee arrangements. Provided however, attorneys shall not be
required to disclose the terms and conditions of any contingency fee
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
statutory provisions governing property tax administration, including the
appeal process, as well as an explanation of the procedures followed in
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
assessed value, the value claimed by the taxpayer, an explanation of any
changes offered or agreed to by each party, and a brief account of the outcome
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
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
appeal, identifying the property for which the appeal is filed, and stating the
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
superintendent of any school district in which the property is located, if the
recommendation is made to the board in writing specifying the individual
properties recommended for review and is made no later than one (1) work
day following the conclusion of the inspection period provided for in KRS
133.045, or upon the written recommendation of the department. If the board
of assessment appeals determines that the assessment should be increased, it
shall give the taxpayer notice in the manner required by subsection (4) of KRS
132.450, specifying a date when the board will hear the taxpayer, if he or she
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
assessment appeals to review the assessments of real properties he or she
believes to be assessed at less than fair cash value, if he or she specifies in
writing the individual properties for which the review is sought and factual
information upon which his or her request is based, such as comparable sales
or cost data and if the request is made no later than one (1) work day
following the conclusion of the inspection period provided for in KRS
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
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
valuation administrator filed in accordance with the provisions of subsection
(2) of this section, and after hearing all the evidence, shall fix the assessment
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
property requested by the property valuation administrator, the department, or
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
sales listings and contracts, income and expense statements for commercial
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
administrator or his or her designated deputy and the taxpayer or his or her
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
estate appraiser, a Kentucky licensed real estate broker, an employee of the taxpayer, or any other individual possessing a professional appraisal designation
recognized by the department. A person representing a property owner before the
county board of assessment appeals shall present a written authorization from the
property owner which sets forth his or her professional capacity and shall disclose
to the county board of assessment appeals any personal or private interests he or she
may have in the matter, including any contingency fee arrangements. Provided
however, attorneys shall not be required to disclose the terms and conditions of any
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
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
property and immediately give notice to the taxpayer in the manner required by
KRS 132.450(4), specifying a date when the board of assessment appeals will hear
the taxpayer, if he or she so desires, in protest of the action of the property valuation
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
its business. Any member of the board shall have power to administer oaths to any
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
due on the valuation which he or she claims as true value and stated in the petition
of appeal filed in accordance with the provisions of subsection (1) of this section.
When the valuation is finally determined upon appeal, the taxpayer shall be billed
for any additional tax and interest at the tax interest rate as defined in KRS
131.010(6) from the date when the tax would have become due if no appeal had
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
Kentucky Board of Tax Appeals. Any persons aggrieved by a decision of the board,
including the property valuation administrator, taxpayer, and department, may
appeal the decision to the Kentucky Board of Tax Appeals. Any taxpayer failing to
appeal to the county board of assessment appeals, or failing to appear before the
board, either in person or by designated representative, shall not be eligible to
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
its decision. If the county attorney is unable to represent the state and county, he or
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
make similar audio recordings only if prior written notice is given to the taxpayer.
The taxpayer shall be entitled to a copy of the department's recording as provided in
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
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
Ky. Acts ch. 85, sec. 5, effective July 15, 1994.