Jefferson County Property Tax Appeal — Kentucky

Rob Hartley·Updated February 9, 2026

Jefferson County is the most populous county in Kentucky, home to Louisville and over 790,000 residents. The county serves as the economic and cultural hub of the state.

Notable cities: Louisville, Jeffersontown, St. Matthews

Median Home

$257,100

Tax Rate

1.17%

Annual Tax

$2,223

Population

790,000+

2026 Appeal Deadline: Check back in late February 2026 for updated dates

The Open Inspection Period begins the first Monday in May and continues for 13 days including two Saturdays. In 2026, Jefferson County extended the period by starting ten days early (April 25 - May 19, 2026). The 2026 dates will be announced in late February 2026.

Property in Jefferson County, Kentucky — local tax assessment and appeal guide

How Jefferson County Assesses Property

100%of market value

Assessed by: Jefferson County Property Valuation Administrator (PVA)

Assessment cycle: annual

Notices typically mailed: April

In Jefferson County, properties are assessed at 100% of fair cash value, defined by the Kentucky Constitution as the price property would bring at fair voluntary sale. The PVA determines assessed value by evaluating recent sale prices of similar properties, improvements made to property, its location, and sales demand.

The Appeal Process

Appeals are heard by the Kentucky Board of Tax Appeals. The LBAA is a three-member panel with two members appointed by the Mayor and one by Metro Council. They will notify you of your hearing date and time.

Step 1: Complete Online Conference with PVA during Open Inspection Period (typically first Monday in May for 13 days)

Step 2: Receive conference result form from PVA

Step 3: If unsatisfied, file result form with Jefferson County Clerk by date indicated on form

Step 4: Attend Local Board of Assessment Appeals (LBAA) hearing

Step 5: If still unsatisfied, appeal to Kentucky Board of Tax Appeals

Required form: Online Conference through PVA website, then conference result form filed with County Clerk

Filing Methods

online:Self-service portal at https://jeffersonpva.ky.gov during Online Conference period

in-person:In-person assistance available at local library branches and special evening events

telephone:Phone conferences available for those with limited mobility

Evidence to Bring

Recent property appraisalsComparable sales dataPhotos of property conditionRepair estimatesIncome/expense worksheet for income properties

Jefferson County Assessor Contact

Jefferson County Property Valuation Administrator

Phone: (502) 574-6380

Address: Glassworks Building, 815 W. Market Street, Suite 400, Louisville, KY 40202-2654

Website: https://jeffersonpva.ky.gov

Online Portal: https://jeffersonpva.ky.gov

Hours: Weekdays 8am-4pm

Tax Exemptions in Jefferson County

Homestead Exemption

$49,100 for 2026-2026

Reduces assessed value for homeowners 65 or older

Eligibility: Must be 65+ years old, own and occupy property as primary residence on January 1Deadline: December 31

Disability Exemption

$49,100 for 2026-2026

Reduces assessed value for totally disabled homeowners

Eligibility: Must be classified as totally disabled by any public or private retirement systemDeadline: December 31

Official Resources

Jefferson County Property Valuation Administrator →

Official Jefferson County PVA website providing property assessments, tax information, and appeals processes.

Kentucky Department of Revenue Property Tax →

State-level property tax information, laws, and resources from Kentucky's Department of Revenue.

Jefferson County Property Search →

Online portal to search and view property records, assessments, and tax information for Jefferson County properties.

Check Your Jefferson County Assessment

Enter your address to see if your Jefferson County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Jefferson County?

The Online Conference period typically begins the first Monday in May and runs for 13 days, including two Saturdays. Jefferson County often extends this period by starting earlier. Check the PVA website in late February 2026 for exact dates. After your conference, you must file the result form with the County Clerk by the date indicated if you wish to proceed with an appeal.

How do I file a property tax appeal in Jefferson County online?

Visit https://jeffersonpva.ky.gov during the Open Inspection Period to complete your Online Conference. You'll need to provide supporting documentation like recent appraisals, comparable sales, and photos. Most property owners use the self-service online portal, though in-person assistance is available at library branches.

What is the homestead exemption worth in Jefferson County?

The homestead exemption is worth $49,100 for the 2026-2027 tax years. This amount is deducted from your property's assessed value if you're 65 or older and occupy the property as your primary residence. You must apply by December 31 and are not required to reapply annually once approved.

What happens at a Local Board of Assessment Appeals hearing in Jefferson County?

After filing your conference result form with the County Clerk, you'll receive notice of your LBAA hearing date. The LBAA is a three-member panel that will review your appeal. You should bring supporting evidence like appraisals, comparable sales data, and property condition documentation to present your case.

Can I appeal my Jefferson County property tax assessment if I didn't receive a notice?

Yes, you don't need to receive a notice to appeal your property value. Property owners have the right to appeal their assessment each year during the Open Inspection Period, regardless of whether they received a notice. The period typically starts the first Monday in May.

Who can represent me in a Jefferson County property tax appeal?

You can represent yourself or hire an attorney, certified public accountant, certified real estate appraiser, Kentucky licensed real estate broker, employee of the property owner, or someone with a professional appraisal designation recognized by the Kentucky Department of Revenue. Representatives must provide written authorization.

What evidence do I need for a successful property tax appeal in Jefferson County?

Successful appeals typically include recent property appraisals, comparable sales of similar properties in your neighborhood, photos documenting property condition issues, repair estimates, and for income properties, an income/expense worksheet. The more documentation you provide, the stronger your appeal.

For state-wide appeal information including Kentucky's assessment ratio and deadlines, see our Kentucky Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Kentucky Counties

Fayette County (Lexington)

← All Kentucky property tax appeal info

Sources: https://jeffersonpva.ky.gov/property-assessment/conference/online-conference-documentation-and-appeals/ | https://smartasset.com/taxes/jefferson-county-kentucky-property-tax-calculator | https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx | https://www.ownwell.com/trends/kentucky/jefferson-county | https://www.jcsoky.org/property-tax/faq

Last verified: 2026-02-09