Public inspection of the 2021 Crittenden County property tax roll continues through May 17. This inspection period gives residents their only chance this year to appeal their property values to PVA Ronnie Heady. If you miss it, you must wait until the same two-week period in May 2022 to appeal the value at which your property is assessed.
The tax roll is open for inspection during regular business hours of the PVA’s courthouse office, 8 a.m. to 4 p.m. weekdays. It is also available for viewing from 8:30 to 11 a.m. on Saturday, May 8 and Saturday, May 15.
Any property owner desiring to appeal his or her assessment to the local board of assessment appeals must first have a conference with the PVA or a designated deputy. Once the conference has taken place, the property owner may file an appeal to the local board with Crittenden County Clerk Daryl Tabor. The deadline for filing an appeal is Tuesday, May 18.
The local board is scheduled to meet sometime between June 14-18. This additional time is designed to give both the PVA and the taxpayer sufficient time to prepare for the appeal hearing.
Property owners filing an appeal are required to provide factual evidence to support their appeal including the physical characteristics of the land and improvements, insurance policies, the cost of construction, and real estate sales listings. If this type of documentation is not furnished by the property owner, the assessment appeal shall be denied by the local board.
The local board shall only hear and consider evidence which has been submitted to it in the presence of both the PVA or a designated deputy and the property owner or an authorized representative.
Any person receiving compensation to represent the property owner before the local board at an appeal hearing must be an attorney, certified public accountant, a certified real estate appraiser, a Kentucky licensed real estate broker, a licensed or certified Kentucky real estate appraiser, an appraiser who possesses a temporary practice permit or reciprocal license or certification in Kentucky to perform appraisals (and is required to conform to the Uniform Standards of Professional Appraisal Practice), an employee of the taxpayer or any other individual possessing a professional designation recognized by the Department of Revenue. The representative must provide the local board with a copy of the written authorization from the property owner, which identifies the professional capacity in which they are serving, and it shall disclose to the local board members any personal or private interests they may have in the matter, including any contingency fee arrangements. However, attorneys are not required to disclose the terms and conditions of any contingency fee arrangement.
Following the hearing, the local board must provide a written explanation for any assessment that is decreased or increased.
If a property owner fails to file an appeal with the local board or fails to appear before the local board after filing an appeal, then the property owner is not eligible to continue the appeal with the Kentucky Claims Commission.
Taxpayers have the right to make audio recordings of the local board of assessment appeal hearing. The PVA can make an audio recording only if prior written notice is given to the taxpayer.
If tax bills are prepared before an appeal is resolved, then supplemental tax bills must be prepared for taxpayers who ultimately have an assessment set higher than the amount they claimed in their appeal petition. The PVA’s role in this process is to certify to the clerk the difference in the assessment that was used to prepare the original tax bill and the assessment that was set by the appeals board. The county clerk is then responsible for preparing the supplemental bill.
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