Ky. Rev. Stat. § 134.015

Due dates -- Person responsible for payment -- Regular and alternative

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collection schedules -- Discounts. (1) All property taxes are due and payable on or before December 31 of the assessment year except as otherwise provided by law. Payment shall be made to the sheriff as provided in KRS 134.119 unless otherwise provided by law. (2) (a) Any taxpayer who pays the property taxes in full by November 1 of the assessment year shall receive a two percent (2%) discount on the amount otherwise due. (b) Taxes paid in full between November 2 and December 31 of the assessment year shall be paid at the amount reflected on the tax bill without discount or penalty. (c) Taxes paid in full between January 1 and January 31 of the year following the assessment year shall be subject to a penalty of five percent (5%) of the taxes due and unpaid. (d) Taxes paid after January 31 of the year following the assessment year shall be subject to a penalty of ten percent (10%) of the taxes due and unpaid. (3) If the regular collection schedule established by subsections (1) and (2) of this section is delayed, the department may establish an alternative collection schedule. Taxes shall be due two (2) full months from the date the tax bills are mailed. The alternative collection schedule shall allow a two percent (2%) discount for all tax bills paid in full within one (1) full month of the date the tax bills were mailed. Upon expiration of the discount period, the face amount reflected on the tax bill without discount or penalty shall be due for the next full month. Payments made within one (1) month following the face amount period shall be subject to a penalty of five percent (5%) of the taxes due and unpaid. Payments made after the five percent (5%) penalty period shall be subject to a penalty of ten percent (10%) of the taxes due and unpaid. (4) All taxes due under this section and all fees, penalties, and interest thereon are a personal debt of the taxpayer on the assessment date, from the time the tax becomes due until paid. (5) The lien that attaches to property on which taxes have become delinquent under KRS 134.420 shall continue as provided in KRS 134.420, from the time the taxes become delinquent until the taxes are paid or the eleven (11) year period established by KRS 134.420 expires, regardless of who owns the property. (6) A tax bill issued against omitted property, or an increase in valuation over that claimed by the taxpayer, as finally determined upon appeal as provided for in KRS 133.120, shall be due the day the bill is prepared and shall be considered delinquent on that date. If the tax bill is not paid within one (1) full month of the due date, an additional penalty of ten percent (10%) of the tax, fees, penalties, and interest due shall be added to the tax bill. The laws relating to delinquent taxes on the same class of property or taxpayers involved shall apply to delinquent omitted tax bills unless otherwise provided by law. Effective: January 1, 2010 History: Created 2009 Ky. Acts ch. 10, sec. 2, effective January 1, 2010.

Notes of Decisions

Cited in 8 cases (4 in the last 5 years), 2010–2024 · leading case: Farmers National Bank v. Commonwealth

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Farmers National Bank v. Commonwealth (2015) kyctapp · cites it 3× “KRS 134.015. . Most notably, the Banks cited the case of Kentucky Tax Bill Servicing, Inc.”

Hazel Enterprises, LLC v. Community Financial Services Bank (2012) kyctapp “010 defines a certificate of delinquency as "a tax claim on real property for taxes that: (a) Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date the *67 taxes were due under an alternative collection…”

Cromwell Louisville Associates, Ltd. Partnership v. Commonwealth (2010) ky “KRS 134.015. However, in this case, what is less certain is the applicable time period each taxpayer has to challenge this annual assessment.”

Donald R. Nagel, Jr. (2019) kyeb · cites it 3× “§ 134.015 for an “unsecured obligation arising from deficiency of tax” rather than a judgment lien.”

Ky. Tax Bill Servicing, Inc. v. City of Covington (2021) kyed · cites it 2× “KRS §§ 134.015(1), 134.119. Following a delinquent tax bill accruing on January 1st of a given year, a taxpayer has until April 15th of that year to pay the bill or it is transferred to the county clerk’s office where the property subject to the tax bill is located.”

Atlas Industrial Contractors, LLC v. Nucor Steel Gallatin LLC (2023) kyed · cites it 2× “26 at 5 (citing Ky. Rev. Stat. Ann. § 134.015 (5) (LexisNexis 2023).”

Bill Dunn, McCracken County Property Valuation Administrator v. Saratoga, LLC (2024) kyctapp “(6) Taxes on omitted property shall be due and payable as provided in KRS 134.015. On appeal, PVA Dunn asserts that taxpayers have a duty to make certain that their property is accurately “listed” under KRS 132.”

— Ky. Rev. Stat. § 134.015(1) — 1 case

Ky. Tax Bill Servicing, Inc. v. City of Covington (2021) kyed “KRS §§ 134.015(1), 134.119. Following a delinquent tax bill accruing on January 1st of a given year, a taxpayer has until April 15th of that year to pay the bill or it is transferred to the county clerk’s office where the property subject to the tax bill is located.”

— Ky. Rev. Stat. § 134.015(2) — 1 case

Farmers National Bank v. Commonwealth (2015) kyctapp “KRS 134.015. . Most notably, the Banks cited the case of Kentucky Tax Bill Servicing, Inc.”

— Ky. Rev. Stat. § 134.015(4) — 1 case

Farmers National Bank v. Commonwealth (2015) kyctapp “KRS 134.015. . Most notably, the Banks cited the case of Kentucky Tax Bill Servicing, Inc.”

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