NOTICE FOR BOARD OF ASSESSMENT APPEALS FOR 2025

 

The Property Valuation Administrator’s open inspection period is May 5, 2025 to May 19, 2025.

The deadline to file an appeal is Tuesday, May 20, 2025 at 4 p.m.  

Hearing on appeals can be scheduled 25 to 35 days after the close of the inspection period.  Schedule for June 16, 2025. The Board meets pursuant to KRS 133.030 and shall meet only so long as is necessary to hear appeals and render decisions upon those appeals.

Hearings will be held in the District Courtroom located on the first floor of the Bourbon County Courthouse, 301 Main Street Paris KY 40361.

The BOARD OF ASSESSMENT APPEALS (BAA) exists for the sole purpose of arbitrating real property assessment disputes between the Property Valuation Administrator (PVA) and the OWNER/TAXPAYER of the real property.  The LEGAL REQUIREMENT of the Board is to arrive at the fair market value of the property set forth in the appeal.

 

HOW TO FILE AN APPEAL

Here are the steps when an OWNER/TAXPAYER disagrees with the PVA’s assessment.

Step 1: Contact the PVA office to request a conference.

Step 2: The PVA will provide the Owner/Taxpayer with a conference record if they cannot resolve the dispute over the assessment

Step 3. The Owner/Taxpayer must fill out a C-62F031 (12-20) FILLABLE- APPEAL TO LOCAL BOARD OF ASSESSMENT.

Step 4: The Owner/Taxpayer must submit the appeal along with a copy of the PVA’s conference record to the County Clerk’s office.  Appeals can be filed from May 5, 2025 to Tuesday, May 20, 2025 at 4 p.m.

  • Appeals can be returned in the following ways:
    • In-person at the Bourbon County Clerks office Land Records Department 301 Main Street Paris KY.  On Floor 1.
    • Mailed to County Clerk’s office at P.O. Box 312 Paris KY 40362
  • Please note:  If appealing more than one property a separate appeal and conference record must be submitted for each parcel.
  • If you are representing an OWNER/TAXPAYER, then KRS 133.120 requires you submit a letter of authorization from the property.  This letter must be signed by the property owner and include any contingency fee arrangements, unless the representative is a lawyer.   This letter must be presented to the PVA at the time of Conference.

Step 5:  A hearing date will be scheduled through the County Clerk’s office.

  • Hearings will be done in person.
  • Hearings are generally informal.
  • Owner/Taxpayer should bring 5 copies of the exhibits and evidence to the hearing.  The County Clerk cannot store any documents needed for the hearing

Step 6: At the hearing both the PVA and the OWNER/TAXPAYER will present evidence to substantiate their respective values.   Each will have a maximum of 15 minutes to present evidence.

  • If your appeal is resolved with the PVA prior to the hearing or you can’t attend call 859-987-2142 and/or email [email protected] to be removed or rescheduled.

Step 7: After the hearing, the findings of the Board will be sent to the Department of Revenue

 

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