| Assessment Date | January 1 | January 1 |
| Listing Period | January 1 – March 1 | January 1 – March 1 |
| PVA Estimate of Net Assessment Growth to County Judge/Exec | April 1 | |
| First Recap to Revenue Cabinet | First Monday in April |
| Public Inspection of Tax Roll/PVA Conferences | 13 Days Beginning First Monday in May (6 days per week, including Saturdays) |
| Final Recap to Revenue Cabinet | No Later than 6 Work Days After the Close of Inspection |
| Board of Assessment Appeals | 5 Days Beginning 25 to 35 Days After Inspection |
| Revenue Cabinet Certification | Upon Completion of Action by Revenue Cabinet | Upon Completion of Action by Revenue Cabinet |
| Tax Bills Delivered to Sheriff | By September 15 | By September 15 |
| Pay with Discount | *By November 1* | *By November 1* |
| Pay Without Discount | By November 2 – December 31 | By November 2 – December 31 |
| Tax Bills Delinquent | January 1 | January 1 |
| Pay With 5% Penalty | January 1 – January 31 | January 1 – January 31 |
| Pay With 10% Penalty and 10% Sheriff's Add-on Fee | After January 31 | After 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.