KENTON COUNTY BOARD OF ASSESSMENT APPEALS (BAA) exists for the sole purpose of arbitrating real property assessment disputes between the Property Valuation Administrator (PVA) and the OWNER/TAXPAYER of the real property.
If an OWNER/TAXPAYER of real property disagrees with an assessment placed on the property by the PVA the OWNER/TAXPAYER must contact the PVA office at 859-392-1750 to request a conference.
If the PVA and the Owner/Taxpayer can not resolve the dispute on the assessment, then the owner must fill out a C-62F031 (3-19) FILLABLE – Appeal to Local Board of Assessment.
The appeal and a copy of the PVA’s conference record must be submitted to the County Clerk no later than one working day following the conclusion of the open inspection period.
Appeals may be mailed, e-mailed or faxed to the office but must be received by 4 p.m. on the day following the conclusion of the open inspection period.
Hearings are generally informal. Both the PVA and the OWNER/TAXPAYER present evidence to substantiate their respective values.
The LEGAL REQUIREMENT of the Board is to arrive at the fair market value of the property set forth in the appeal.
The findings of the Board will be sent to the OWNER/TAXPAYER as well as the Department of Revenue.