BY ROGER SMITH
MOUNTAIN CITIZEN
INEZ — Martin County property owners will have from Aug. 18 to Sept. 2 to review and, if necessary, challenge the values placed on their real estate for the 2025 tax year.
Bobby E. Hale Jr., the county’s property valuation administrator, said in a public notice that the real property tax roll — reflecting values as of Jan. 1, 2025 — will be open for inspection at the PVA office in the Martin County Government Center. The office will be open weekdays from 8 a.m. to 4 p.m. and Saturdays from 8 a.m. to noon. Telephone appointments are available by calling 606-298-2807.
State law requires that anyone seeking an appeal first meet with the PVA before or during the inspection period. During this conference, taxpayers can present evidence supporting their opinion of the property’s value, such as comparable sales or recent appraisals.
If there is no resolution at the PVA level, property owners can file an appeal with the county board of assessment appeals through the Martin County Clerk’s office no later than one business day after the inspection period ends. Appeals must state the reason for the challenge, identify the property and include the taxpayer’s opinion of its fair cash value.
Those who bypass the local process cannot appeal directly to the Kentucky Claims Commission.
When a property owner is dissatisfied with the decision of the local board of assessment appeals, the appeal process can continue at the state level with the Kentucky Claims Commission, 128 Brighton Park Boulevard, Frankfort, KY 40601, within 30 days of the ruling notice by the local board. To file an appeal with the KCC, write a letter outlining the reason for the appeal and send three copies to the KCC. Include the ruling notice from the local board with each copy.
The KCC will schedule a hearing, which is more formal than a local board hearing, though legal representation is not a requirement. Taxpayers will present evidence again, and the KCC will mail its ruling to both parties.
Anyone who disagrees with the KCC’s ruling can appeal to circuit court and potentially further to the Kentucky Court of Appeals and the Kentucky Supreme Court.
Those with questions about the real property assessment appeal process can contact the local PVA office or write the Office of Property Valuation, 501 High Street, Station 30, Frankfort, KY 40620 or call (502) 564-8338.
Hale said personal property assessments — such as vehicles and equipment — follow a different process. Appeals of personal property assessments are not filed with the local board of assessment appeals, as are real property appeals. The first step to take is to contact the PVA office and try to resolve the matter.
If there is no resolution with the local PVA, property owners can appeal to the Kentucky Department of Revenue, Office of Property Valuation Division of State Valuation, 200 Fair Oaks Lane, Station 32, Frankfort, KY 40620.
The appeal should include a statement setting forth the grounds and the property owner’s opinion of value. The statement should also include a complete description of the property, the original cost, the date of acquisition and the condition of the property.
A decision from the DOR may continue the appeal process at the Kentucky Claims Commission.