Property Tax Calendar

  Real Estate Personal Property
Assessment Date January 1 January 1
Listing Period January 1 - March 1 January 1 - May 15
First Recap to Revenue Cabinet First Monday in April  
Public Inspection of Tax Roll 13 Days Beginning First Monday in May (6 days per week, including Saturday)  
Conference with PVA No Later Than End of Inspection Period  
File Appeal with County Board No Later Than 6 Work Days After the Close of Inspection  
Revenue Cabinet Certification Upon Completion of Action by Revenue Cabinet Upon Completion of Action by Revenue Cabinet
Board of Assessment Appeals 5 Days Beginning 25 to 35 Days After Inspection  
Tax Bills Delivered to Sheriff By September 15 By September 15
Pay With Discount Before December 1 Before December 1
Pay Without Discount December 1 - December 31 December 1 - December 31
Tax Bills Delinquent January 1 January 1
Pay With 5 Percent Penalty January 1 - January 31 January 1 - January 31
Pay With 10 Percent Penalty and 10 Percent Sheriff's Add-On Fee After January 31 After January 31