Kentucky Property Tax Calendar

Real PropertyPersonal Property
Assessment DateJanuary 1January 1
Listing PeriodJanuary 1 – March 1January 1 – March 1
PVA Estimate of Net Assessment Growth to County Judge/ExecApril 1
First Recap to Revenue CabinetFirst Monday in April
Public Inspection of Tax Roll/PVA Conferences13 Days Beginning First Monday in May (6 days per week, including Saturdays)
Final Recap to Revenue CabinetNo Later than 6 Work Days After the Close of Inspection
Board of Assessment Appeals5 Days Beginning 25 to 35 Days After Inspection
Revenue Cabinet CertificationUpon Completion of Action by Revenue CabinetUpon Completion of Action by Revenue Cabinet
Tax Bills Delivered to SheriffBy September 15By September 15
Pay with Discount*By November 1**By November 1*
Pay Without DiscountBy November 2 – December 31By November 2 – December 31
Tax Bills DelinquentJanuary 1January 1
Pay With 5% PenaltyJanuary 1 – January 31January 1 – January 31
Pay With 10% Penalty and 10% Sheriff’s Add-on FeeAfter January 31After January 31

* Kentucky Revised Statute KRS 134.020(2) gives a 2% discount if taxes are paid by November 1; however, KRS 134.020(5) provides for a 30-day discount period when the tax collection schedule is delayed through no fault of the taxpayers. In Jessamine County, the county tax bills are normally mailed at the end of October making the 2% discount period ending on November 30.

 
PVA office Window

JESSAMINE COUNTY PVA

116 N. Main Street, Suite 1, Nicholasville, KY 40356
PHONE: (859) 885-4931 FAX: (859) 885-9964
HOURS: Monday – Friday 8 am – 4 pm EST