UCAP Property owner resource
Appraisals for property-tax appeals
A well-supported appeal focuses on evidence: accurate property facts, relevant sales, market conditions, and—when appropriate—an independent appraisal.
General information only.Deadlines and procedures can change. Confirm current requirements with your county official or a qualified adviser.
Kentucky
Assessment review and appeal
- Review the notice.Property Valuation Administrators generally send assessment notices by May 1. Kentucky’s inspection period begins on the first Monday in May and runs for 13 days, including Saturdays.
- Request an informal review.Contact the PVA during the inspection period. Ask how the value was developed and bring useful evidence: an appraisal, photos, insurance information, listing history, and comparable sales.
- Appeal to the county board.If the issue is not resolved, file with the County Board of Assessment Appeals. In Boone County, the clerk’s deadline has historically been one working day after the inspection period. A paid representative may need written authorization.
- Consider a further appeal.A county-board decision may be appealed through the Kentucky Claims Commission process, subject to current rules and deadlines.
Ohio
Building a strong valuation case
Useful evidence may include a recent arm’s-length sale below the assessed value, a formal appraisal, well-matched comparable sales, a similar property listed but unsold, or a negative property characteristic not reflected in the assessment. General economic conditions or automated property websites may offer context but are usually weaker than property-specific market evidence.
- Check the cycle and record.County auditors conduct a six-year reappraisal cycle with updates between reappraisals.
- File a Board of Revision complaint.Follow your county’s form, evidence, and filing-deadline requirements. A property generally may be challenged once per triennium unless an exception applies.
- Attend the hearing.Present concise, relevant evidence. A school district may be notified when a requested reduction exceeds $50,000 in taxable value.
- Review the decision.A written decision may arrive in roughly two to four weeks. Further appeal may be available through the Ohio Board of Tax Appeals or a Court of Common Pleas.
Ohio Board of Tax Appeals:
Rhodes State Office Tower
30 East Broad Street, 24th Floor
Columbus, OH 43215
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