Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 133.010 Definitions for chapter
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As used in this chapter, unless the context requires otherwise: (1) "Board" means the county board of assessment appeals; (2) "Department" means the Department of Revenue; (3) "Taxpayer" means any person made liable by law to file a return or pay a tax; (4) "Real property" includ…
KRS § 133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest
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Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest. (1) (a) The county board of assessment appeals shall be composed of reputable real property owners residing in the county at least five (5) years. (b) The appointing authorities may appoint qua…
KRS § 133.030 Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members
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valuation administrator to be available -- Compensation of board members. (1) The county board of assessment appeals shall convene each year at the county seat no earlier than twenty-five (25) days and no later than thirty-five (35) days following the conclusion of the tax roll i…
KRS § 133.040 Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation
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Correction of assessment -- Failure to submit an acceptable recapitulation. (1) The property valuation administrator shall complete the tax roll of all real property in his county before the first Monday in April of each year in accordance with law, and on or before that date he …
KRS § 133.045 Inspection period for tax rolls -- Publication and posting
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(1) The real property tax roll being prepared by the property valuation administrator for the current year, shall be open for inspection in the property valuation administrator's office for thirteen (13) days beginning on the first Monday in May of each year and shall be open for…
KRS § 133.047 Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information
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administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information. (1) Notwithstanding the provisions of KRS 61.870 to 61.884, when the Department of Revenue has completed ac…
KRS § 133.070 Assessment where property is annexed by another civil division
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Property in territory annexed by another civil division shall not be subject to ad valorem taxation in the annexing civil division until the assessment date next following the date of annexation.
KRS § 133.110 Correction of clerical errors in assessment
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(1) After submission of the final real property recapitulation or certification of the personal property assessment, the property valuation administrator may correct clerical, mathematical, or procedural errors in an assessment or any duplication of assessment. Changes in assesse…
KRS § 133.120 Appeal procedure
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(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 insp…
KRS § 133.123 Department advice -- Responsibility for determination of fair cash value
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When an appeal is taken from an assessment by the property valuation administrator, of property which the owner does not consider to be subject to taxation, it shall be the duty of the county board of assessment appeals to obtain and follow advice from the Department of Revenue r…
KRS § 133.125 Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation
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assessment appeals -- Duties -- Compensation. (1) No later than three (3) working days after the expiration of the inspection period provided for in KRS 133.045, or three (3) working days after any extension of a filing deadline for appeals as set out in KRS 133.120(2)(d), the co…
KRS § 133.130 Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department
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owner -- Submission of evidence -- Protest to department. (1) Any person claiming to be erroneously charged with any tax upon property not owned by the person may, after the person has received notice of the same by demand made upon the person to pay the tax, offer evidence in su…
KRS § 133.150 Equalization of county or district assessments by Department of Revenue
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The Department of Revenue shall equalize each year the assessments of the property among the counties. It shall compare the recapitulation of the property valuation administrator's books from each county with the records of sales of land in such county or with such other informat…
KRS § 133.160 Notice of assessment raised by Department of Revenue -- To whom given -- Contents
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Contents. When it is contemplated by the Department of Revenue that it will be necessary to raise the assessed valuation of property in any county, it shall give notice of the contemplated action to the county judge/executive, the superintendent of any school district affected by…
KRS § 133.170 Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal
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increase in value -- Application -- Procedure -- Appeal. (1) When the Department of Revenue has completed its equalization of the assessment of the property in any county, it shall certify its action to the county judge/executive, with a copy of the certification for the county c…
KRS § 133.180 Certification by department to county clerk -- Certification of tax books -- Effect
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Effect. (1) When the department has completed its action on the assessment of property in any county, it shall immediately certify to the county clerk the assessment and the amount of taxes due. The department shall charge the amount of taxes due from the county to the sheriff of…
KRS § 133.181 Compensation of county clerk for correcting tax books following equalization
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equalization. If the Department of Revenue, in making its equalization of the property in any county in accordance with the provisions of KRS 133.150, causes any increase or decrease to be made in the value of any property, the county clerk shall correct the tax books to comply w…
KRS § 133.185 Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception
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Exception. Except as provided in KRS 132.487, no tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the Department of Revenue to the county clerk as provided in KRS 133.180.
KRS § 133.190 Renumbered in parts as KRS 133.046 and 133.125
KRS § 133.200 Payment of costs in action by state to increase assessment -- When refunded
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refunded. (1) In proceedings brought by the state, or by the state on relation of some officer authorized to bring the proceeding, to set aside any order or judgment of a court assessing for taxes for state, county, school or other taxing district purposes any property or omitted…
KRS § 133.215 Fees of sheriff for serving process in tax assessment proceeding
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The sheriff shall be entitled to the fee prescribed by KRS 64.090 for serving a subpoena for the board of assessment appeals. He or she shall also have a like fee for serving a subpoena or notice for the Board of Tax Appeals regarding any proceeding for the assessment of property…
KRS § 133.220 Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices
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Treatment of undeliverable notices. (1) The department annually shall furnish to each county clerk tax bill forms designed for adequate accounting control sufficient to cover the taxable property on the rolls. (2) After receiving the forms, the county clerk shall prepare for the …
KRS § 133.225 Information pertaining to property taxes to be available on Web site accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on every notice of assessment and property tax bill sent to taxpayer
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accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on ever…
KRS § 133.230 Preparation of omitted tax bills -- Delivery to sheriff
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Upon receipt of a certification of omitted property by the property valuation administrator or by the Department of Revenue, the county clerk shall make out for the use of the sheriff or collector a tax bill for each taxpayer who owes omitted taxes. The omitted tax bills shall be…
KRS § 133.240 Compensation of county clerk for making tax bills -- Payment
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(1) The county clerk shall be allowed thirty cents ($0.30) for calculating the state, county, and school tax and preparing a tax bill for each individual taxpayer for the sheriff or collector under the provisions of KRS 133.220, and one dollar ($1) for each tax bill made in case …
KRS § 133.250 Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit
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each county of the percentage of fair cash value attainment -- Underassessment audit. (1) The department shall conduct sales-assessment ratio studies for each county and shall submit the ratio to each property valuation administrator by September 1 of each year or within thirty (…
KRS § 133.990 Penalties
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(1) The failure of any member to be in attendance promptly on the days fixed for the sessions of the county board of assessment appeals without reasonable excuse shall subject him to a fine of not exceeding twenty-five dollars ($25). (2) Any county clerk who fails to make out, fo…