06/07/2022
C O R R E C T E D
INSPECTION PERIOD
FOR THE PROPERTY TAX ASSESSMENT ROLL
The JOHNSON County real property tax roll will be opened for inspection from JUNE 6 – 20, 2022. Under the supervision of the property valuation administrator or one of the deputies, any person may inspect the tax roll.
This is the January 1, 2022, assessment on which state, county and school taxes for 2022 will be due in the Fall of 2022.
The tax roll is in the office of the property valuation administrator. Unless otherwise determined by the property valuation administrator, inspections will be conducted remotely. If in-person inspections are available, the tax roll may be inspected between the hours 8:30 AM and 4:00 PM .
Any taxpayer desiring to appeal an assessment on real property made by the PVA must first request a conference with the PVA or a designated deputy. The conference may be held prior to or during the inspection period. Documentation supporting your opinion of value will continue to be required; however, you will receive specific instructions on the best method to submit your documentation after contacting our office about your intention to have a conference.
Any taxpayer still aggrieved by an assessment on real property, after the conference with the PVA or designated deputy, may appeal to the county board of assessment appeals.
Your appeal must be filed with the county clerk’s office no later than one workday following the conclusion of the inspection period. Please contact the county clerk’s office to receive instructions on the method that office is using to accept appeals this year and to obtain a form that can be used to file your appeal.
Any taxpayer failing to appeal to the county board of assessment appeals, or failing to appear before the board, either in person or by designated representative, will not be eligible to appeal directly to the Kentucky Claims Commission.
Appeals of personal property assessments shall not be made to the county board of assessment appeals. Personal property taxpayers shall be served notice under the provisions of KRS 132.450(4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110.
The following steps should be taken when a taxpayer does not agree with the assessed value of personal property as determined by the property valuation administrator.
(1) He or she must list under protest (for certification) what is believed to be the fair cash value of the property.
(2) A written protest must be filed directly with the Department of Revenue, Office of Property Valuation within 30 days from the date of the notice of assessment.
(3) This protest must be in accordance with KRS 131.110.
(4) The final decision of the Department of Revenue may be appealed to the Kentucky Claims Commission.
MICHAEL “DIP” STAFFORD
Property Valuation Administrator
JOHNSON COUNTY