In Hurst v. Nelson County PVA,1 the Kentucky Court of Appeals addressed a challenge by a property owner in Nelson County, who contested a 76.5% increase in his residential property tax assessment.2 The taxpayer argued that the assessment was arbitrary and did not reflect the true condition of his property. He pursued his appeal through the Nelson County Board of Assessment Appeals (“BAA”), the Kentucky Board of Tax Appeals (“KBTA”), and ultimately the circuit court. At every level, the Property Valuation Administrator’s (“PVA”) assessment was upheld.
The central issue in the case was the taxpayer’s failure to strictly comply with the statutory requirements for appealing an administrative decision of the KBTA to circuit court.3 His petition omitted both his address and a copy of the final administrative order—both mandatory to seek judicial review under Kentucky law.4 The court emphasized that these are not minor technicalities; failure to meet them can result in dismissal of the appeal, regardless of its merits.5 Importantly, these errors cannot be corrected after the fact as “the circuit court’s particular case jurisdiction over original actions contesting administrative decisions is only properly invoked if the plaintiff strictly complies with the statutes authorizing such actions….”6
The court also reiterated that the burden of proof in property tax assessment appeals lies with the property owner.7 The law presumes the PVA’s assessment is correct.8 “To prevail the taxpayer must ‘establish that the assessment was wrong, and if there is testimony of competent valuation witness/es in support of the assessment, even though conflicting, a finding adverse to the taxpayer cannot be set aside as clearly erroneous.’”9
In Hurst, the PVA used mass appraisal techniques, relying on recent sales of comparable properties.10 The court found this approach valid and supported by substantial evidence, even if it did not account for every unique characteristic of the property, such as interior renovations or periods of vacancy.11
Importance of Following the Appeal Process
For commercial property owners, the case highlights the necessity of following every step of the appeal process precisely.12 The process begins with requesting a conference with the PVA—a required first step and an opportunity to present evidence and potentially resolve the dispute early. If unresolved, the owner may then appeal to the local Board of Assessment Appeals, followed by the KBTA, and finally to the circuit court. At each stage, strict adherence to statutory requirements—including providing all necessary information and documentation necessary for “a properly perfected appeal.”13
Owners must be prepared to present detailed, factual evidence to support their case. This may include recent appraisals, sales data for comparable properties, and documentation of the property’s condition or income. General complaints or disagreements with the assessment are not sufficient.
The Hurst decision underscores the importance of diligence, preparation, and professional support when appealing a property tax assessment. Given the complexity of the process and the potential financial impact, commercial property owners should act quickly, present thorough records, and consider consulting with an experienced property tax attorney familiar with navigating the administrative appeal process. Missing a deadline or failing to provide required information can result in the loss of appeal rights and higher tax bills.
1 No. 2024-CA-0916-MR, 2025 WL 1717274 (Ky. Ct. App. June 20, 2025).
2 Id. at*1.
3 Id.
4 Id. at *3.
5 Id.
6 Id. at *2.
7 Id.
8 Id. at *8 (citing Revenue Cabinet v. Gillig, 957 S.W.2d 206, 210 (Ky. 1997)).
9 Id. (quoting Jefferson Cnty. Prop. Valuation Adm’r v. Ben Schore Co., 736 S.W.2d 29, 30 (Ky. Ct. App. 1987)).
10 Id. at *9.
11 Id.
12 Id. at *6 (emphasis in original) (“Without having the conference, Hurst was not properly entitled to proceed to the BAA; and without requesting the conference, Hurst was not properly entitled to any review at all.”).
13 Id. at *3.
