Kentucky Revised Statutes

Ky. Rev. Stat. § 49.220 (2026)

Exclusive jurisdiction of Board of Tax Appeals -- Notice of rulings of

✓ current as of May 2026

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revenue and taxation agencies -- Appeals to board -- Procedure. (1) The Board of Tax Appeals is vested with exclusive jurisdiction to hear and determine appeals from final rulings, orders, and determinations of any revenue and taxation agency affecting revenue and taxation. Administrative hearings before the board shall be de novo and conducted in accordance with KRS Chapter 13B and administrative regulations promulgated by the board. (2) Any revenue and taxation agency charged with the administration of any taxing or licensing measure which is under the jurisdiction of the board shall mail by certified mail notice of its ruling, order, or determination within three (3) working days from the date of the decision. (3) Any party aggrieved by any ruling, order, or determination of any revenue and taxation agency charged with the administration of any taxing or licensing measure may prosecute an appeal to the board by filing a complaint or petition of appeal before the board within thirty (30) days from the date of the mailing of the agency's ruling, order, or determination. (4) If the Department of Revenue is aggrieved by the decision of any county board of assessment appeals on an assessment recommended by the department and prosecutes an appeal to the board as authorized in subsection (3) of this section, the commissioner of revenue shall, within twenty (20) days, certify in writing to the board the assessment recommended. (5) The board shall immediately forward copies of the certification to the parties to the appeal. The assessed value shall be prima facie evidence of the value at which the property should be assessed. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 32, effective June 29, 2021. -- Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 22, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 133, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 318, sec. 32, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 410, sec. 1, effective July 15, 1986. -- Amended 1984 Ky. Acts ch. 111, sec. 71, effective July 13, 1984. -- Created 1964 Ky. Acts ch. 141, sec. 6. Formerly codified as KRS 131.340.

Notes of Decisions

Cited in 9 cases (7 in the last 5 years), 2018–2025 · leading case: Dep't of Revenue v. Revelation Energy, LLC, 544 S.W.3d 170 (Ky. Ct. App. 2018).

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Dep't of Revenue v. Revelation Energy, LLC, 544 S.W.3d 170 (Ky. Ct. App. 2018). “When a bona fide controversy exists between the agency and the taxpayer as to the liability of the taxpayer for the payment of tax claimed to be due by the agency, the taxpayer may pay the amount claimed by the agency to be due, and if an appeal is taken by the taxpayer from the…”

Lowe's Home Centers, LLC v. Floyd Arnold, Montgomery Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2025). · cites it 4× “KRS 49.220(2). -4- Property. Fried prepared a market value of the fee simple interest in the Property because Lowe’s had owned and occupied it.”

Kroger Ltd. P'ship I v. Boyle Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2020). · cites it 3× “KRS 49.220(5) provides that “[t]he assessed value shall be prima facie evidence of the value at which the property should be assessed.”

Jack Hurst v. Nelson Cnty. Pva (Ky. Ct. App. 2025). · cites it 3× “Hurst then appealed to the KBTA pursuant to KRS 49.220. The KBTA assigned the matter to a hearing officer; the parties exchanged discovery; an 1 Kentucky Revised Statute.”

Grand Lodge of Kentucky Free & Accepted Masons v. Darlene Plummer, Kenton Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2024). · cites it 2× “Appellants go on to argue that the Board misapplied the presumption of validity set out in KRS 49.220(5). KRS 49.220(5) provides that “[t]he assessed -11- value shall be prima facie evidence of the value at which the property should be assessed.”

Century Aluminum of Kentucky, Gp v. Dep't of Revenue, Fin. & Admin. Cabinet Commonwealth of Kentucky (Ky. Ct. App. 2021). “See KRS 49.220(3). The Commission consolidated the seven appeals and an evidentiary hearing was held in September 2018.”

Will McGinnis v. Univ. of Kentucky (Ky. Ct. App. 2023). “UK Motion to Dismiss Similarly, UK set forth at least four reasons why the claims against it should be dismissed. Going back to the initial question of the validity of the debt, McGinnis did contest that issue in a prior administrative action and received a hearing in 2014.”

The Solomon Found. v. David O'Neill in His Off. Capacity (Ky. Ct. App. 2024). “KRS 49.220(1) grants the Kentucky Board of Tax appeals “exclusive jurisdiction to hear and determine appeals from final rulings, orders, and determinations of any revenue and taxation agency affecting revenue and taxation.”

Rent-A-Ctr. East, Inc. v. Dep't of Revenue, Fin. & Admin. Cabinet, Commonwealth of Kentucky (Ky. Ct. App. 2025). “110(4); KRS 49.220. The Board issued two orders. Initially, by order rendered May 4, 2022, the Board granted the Department of Revenue’s motion for partial summary judgment and concluded that -3- Kentucky Constitution Section 170 did not exempt from taxation household goods…”

— Ky. Rev. Stat. § 49.220(1) — 2 cases

Jack Hurst v. Nelson Cnty. Pva (Ky. Ct. App. 2025). “Hurst then appealed to the KBTA pursuant to KRS 49.220. The KBTA assigned the matter to a hearing officer; the parties exchanged discovery; an 1 Kentucky Revised Statute.”

— Ky. Rev. Stat. § 49.220(2) — 1 case

Lowe's Home Centers, LLC v. Floyd Arnold, Montgomery Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2025). “KRS 49.220(2). -4- Property. Fried prepared a market value of the fee simple interest in the Property because Lowe’s had owned and occupied it.”

— Ky. Rev. Stat. § 49.220(3) — 1 case

— Ky. Rev. Stat. § 49.220(5) — 3 cases

Kroger Ltd. P'ship I v. Boyle Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2020). “KRS 49.220(5) provides that “[t]he assessed value shall be prima facie evidence of the value at which the property should be assessed.”

Grand Lodge of Kentucky Free & Accepted Masons v. Darlene Plummer, Kenton Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2024). “Appellants go on to argue that the Board misapplied the presumption of validity set out in KRS 49.220(5). KRS 49.220(5) provides that “[t]he assessed -11- value shall be prima facie evidence of the value at which the property should be assessed.”

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