In light of the ongoing COVID-19 State of Emergency declared by Governor Beshear, and the effect of the State of Emergency on the operations of state and local government offices, the Kentucky Department of Revenue has taken a number of steps to extend the 2020 property tax calendar.
Personal property tax returns, originally due by May 15th, are now due by July 15th.
For real property, the tax roll inspection period (appeal period), originally scheduled to run from May 4 – 20, will now run from July 6 – 20. Property valuation administrators are allowed to start their inspection periods before July 6th, but the inspection period cannot close before July 20th. While the real property tax appeal period will be compressed, the counties plan to send out tax bills on the regular schedule (November and December).
Kentucky law does not provide any type of relief on property valuations for catastrophes or disasters. Given the January 1st lien date, current policy is that a taxpayer will not be granted valuation relief for 2020 due to COVID-19, but that any diminution in value will be considered for 2021. This policy is subject to change, although that is unlikely unless Kentucky’s legislature provides some emergency relief.
By Michele Whittington
Michele Whittington’s practice focuses on state and local taxation and administrative law. With more than thirty years of experience, she has represented taxpayers in a wide variety of tax and administrative matters, including real and personal property tax protests, public service corporation tax matters, occupational and license taxes, tax exemptions, and insurance company taxes. Michele regularly appears before the Kentucky Department of Revenue, the Kentucky Claims Commission and various state courts and local administrative bodies.