Kentucky Revised Statutes

Ky. Rev. Stat. § 133.170 (2026)

Certification of equalization -- Appeal by fiscal court -- Exoneration from

✓ current as of May 2026

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increase in value -- Application -- Procedure -- Appeal. (1) When the Department of Revenue has completed its equalization of the assessment of the property in any county, it shall certify its action to the county judge/executive, with a copy of the certification for the county clerk, to be laid before the fiscal court of the county. (2) If the fiscal court deems it proper to ask for a review of the aggregate equalization of any class or subclass of property, it shall direct the county attorney to prosecute an appeal of the aggregate increase to the Board of Tax Appeals pursuant to KRS 49.220 within ten (10) days from the date of the certification. (3) Within ten (10) days from the date that the department's aggregate equalization of any or all classes or subclasses of property becomes final by failure of the fiscal court to prosecute an appeal or by order of the Board of Tax Appeals pursuant to KRS 49.200 to 49.250 or the courts, the fiscal court shall cause to be published, at least one (1) time, in the newspaper having the largest circulation within the county, a public notice of the department's action. (4) Within ten (10) days from the date of the publication of the notice required in subsection (3) of this section, any individual taxpayer whose property assessment is increased above its fair cash value by the equalization action may file with the county clerk an application for exoneration of his property assessment from the increase. The application shall be filed in duplicate and shall include the name and address of the person in whose name the property is assessed; the assessment of the property before the increase; the description and location of the property including the description shown on the tax roll; the property owner's reason for appeal; and all other pertinent facts having a bearing upon its value. The county clerk shall forward one (1) copy, of each application for exoneration to the Department of Revenue and shall exclude the amount of the equalization increase from the assessment in the preparation of the property tax bill for each property for which an application for exoneration has been filed. (5) The county judge/executive shall reconvene the board of supervisors immediately following the close of the period for filing applications for exoneration from the increase. The board shall schedule and conduct hearings on all applications in the manner prescribed for hearing appeals by KRS 133.120; however, the board shall not have authority to reduce any assessment to an amount less than that listed for the property at the time of adjournment of the regular board session. (6) The county clerk shall act as clerk of the reconvened board and shall keep an accurate record of the proceedings in the same manner as provided by KRS 133.125. Within five (5) days of the adjournment of the reconvened board, he or she shall notify each property owner in writing of the final action of the board with relation to the equalization increase and shall forward a copy of the proceedings certified by the chairman of the board and attested by him or her to the Department of Revenue and to the other taxing districts participating in the tax. (7) Any taxpayer whose application has been denied, in whole or in part, may appeal to the Board of Tax Appeals as provided in KRS 49.220, and appeals thereafter may be taken to the courts as provided in KRS 49.250. (8) The provisions of KRS 133.120(9) shall apply to the payment of taxes upon any property assessment for which an application for exoneration has been filed. (9) The provisions of subsections (4), (5), (6), (7), and (8) of this section shall only apply to appeals growing out of equalization action by the Department of Revenue under the provisions of KRS 133.150. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 66, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 73, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 237, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 8, effective April 13, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 341, effective July 13, 1990. -- Amended 1968 Ky. Acts ch. 179, sec. 4. -- Amended 1964 Ky. Acts ch. 141, sec. 18. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-18.

Notes of Decisions

Cited in 6 cases, 1944–1991 · leading case: Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981).

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Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981). · cites it 2× “160 and KRS 133.170, it is but one weapon in the Department's arsenal to assure that the requirement found in Section 172 of our constitution is met.”

Barrett v. Reynolds, 817 S.W.2d 439 (Ky. 1991). “150 and KRS 133.170. By order entered October 7, 1988, the court held that the revised mapping data should not have been used until the entire county had been completed, and therefore was arbitrary and discriminatory.”

Belk-Simpson Co. v. Hill, 288 S.W.2d 369 (Ky. Ct. App. 1956). · cites it 2× “without any discussion that “since the appellants (Allphin and others) here did not cause the case to be docketed in this Court within the time required by KRS 133.170, their appeal must fail.” That opinion decided the question before us when it cast the burden entirely upon the…”

Fitzpatrick v. Patrick, 410 S.W.2d 143 (Ky. Ct. App. 1966). “The Department of Revenue, when it certified its action on assessment equalization to the county judge, as provided in KRS 133.170, would simultaneously mail a notice to each taxpayer who had made application for exoneration, stating whether the application had been granted or…”

Middleton's Adm'x v. Middleton, 179 S.W.2d 227 (Ky. Ct. App. 1944). “KRS 133.170. The provision for a review of an order of the State Alcoholic Beverage Control Board is quite like this statute relating to appeals from orders of the Division of Motor Transportation.”

Allphin v. Daviess Cnty. Fiscal Court, 273 S.W.2d 359 (Ky. Ct. App. 1954). · cites it 2× “In KRS 133.170 it is provided that either party may appeal from a judgment in this character of case within 10 days after the entry Of judgment.”

— Ky. Rev. Stat. § 133.170(3) — 1 case

Belk-Simpson Co. v. Hill, 288 S.W.2d 369 (Ky. Ct. App. 1956). “without any discussion that “since the appellants (Allphin and others) here did not cause the case to be docketed in this Court within the time required by KRS 133.170, their appeal must fail.” That opinion decided the question before us when it cast the burden entirely upon the…”

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