By Tomas Karedin, Contributor | Somerset-Pulaski Advocate
Over the past week, we have heard a growing number of complaints from Pulaski County property owners who have opened their mailboxes to find property assessments that are dramatically higher than they expected.
Some report assessments doubling or tripling. We have heard from property owners who say empty parcels are now being valued at levels they never imagined. Others are saying their assessments jumped hundreds of thousands. One trusted source says his small farm with a modest farmhouse, went from nearly $200k to almost $400k. At the time of writing, we have not personally reviewed enough assessment notices to determine the full scope of the increases and are holding our breaths until we receive ours. However, when dozens of citizens begin raising similar concerns independently, those concerns deserve attention rather than dismissal. ¹
Image by noskaphoto | Adobe Stock
Why the Steep Increases In Assessments?
We would love to know the exact answer to that question. Here is what we do know:
Under Kentucky law, property is supposed to be assessed at its fair cash value, which generally means what the property would sell for on the open market. In recent years, property values across much of Kentucky have risen substantially. As a result, many assessments are now being adjusted upward to reflect those market conditions.
That explanation may satisfy the legal requirements of the system, but it does little to ease the concerns of taxpayers who suddenly find themselves facing dramatically higher valuations.
The question is not simply whether assessments can be increased. The question is whether the current system adequately protects homeowners, retirees, farmers, and working families from valuation increases that outpace their ability to absorb the resulting tax burden.
To be clear, this editorial is not an accusation of wrongdoing by the Pulaski County PVA office, nor is it directed at any particular individual. And we want to reiterate that property assessments are governed by state law, and Kentucky PVAs are charged with assessing property at its fair cash value.²
The Appeal Process: Your Options & How to Prepare
To be clear, this editorial is not an accusation of wrongdoing by the Pulaski County PVA office, nor is it directed at any particular individual. Property assessments are governed by state law, and Kentucky PVAs are charged with assessing property at its fair cash value. ²
With that out of the way, we are not only are we concerned about what seems like unreal valuations, but the appeal process itself seems like a NO-WIN situation.
Recently, the Republican candidate for PVA, John Haney, took the time to explain Kentucky's property assessment appeal process on his campaign's public Facebook page. We commend him for doing so. Public education matters, particularly when citizens are receiving notices that may significantly affect their finances.³ In addition, one of the Primary opponents this spring, Jonathan Fox presented a flyer to help us visualize that process. That flyer is pictured below.
Unfortunately, after reading the explanation of the appeal process, many taxpayers may come away with a troubling conclusion: the process appears stacked against the average property owner. It certainly seems that way to us.
Under Kentucky law, a taxpayer who disagrees with an assessment must first meet with the PVA or a deputy during the annual inspection period before filing a formal appeal. ⁴ According to Mr. Haney's explanation, that inspection period runs from June 1 through June 15.³ During that conference, the taxpayer is expected to present evidence supporting a lower valuation. If no agreement is reached, the taxpayer may appeal to the County Board of Assessment Appeals. Further appeals may be taken to the Kentucky Board of Tax Appeals and ultimately to Circuit Court. ⁵
In theory, this sounds reasonable.
In practice, it raises serious questions.
The average homeowner is not a professional appraiser. Most do not have ready access to recent appraisal reports, comparable sales data, valuation experts, or legal counsel. Yet the burden effectively falls on the property owner to prove that the government's valuation is incorrect.
Think about what that means.
A retiree on a fixed income receives an assessment notice showing a substantial increase. To challenge it, they must gather evidence (e.g., floor plans, independent assessments, recent sales in the area), understand a complicated process, attend conferences, file paperwork, appear before a board, and potentially travel to Frankfort and then possibly to Circuit Court.
Courtesy of Johnathan Fox | Retrieved from Facebook on June 2, 2026
Meanwhile, the government has already completed its valuation and possesses the institutional knowledge, records, and expertise that the average citizen lacks.
Oh, and by the way, you still must pay your property tax during the appeal. However, Fox highlights that you can pay based on YOUR claimed value while the appeal is pending, but you will be billed for the difference if you do not win your appeal.
That does not feel like an even playing field.
What is perhaps most concerning is that taxpayers are given only a brief window to initiate the process. If large numbers of citizens truly believe their assessments are inaccurate, can the system realistically accommodate them all?
How many conferences can be conducted during a two-week inspection period - only during business hours, Mon-Fri?
How many appeals can a three-member board hear within an approximate 60-day window? ⁶
How many citizens will simply give up because they cannot take time off work, cannot afford an appraisal, or do not understand the process?
A process can be legally compliant and still be inaccessible.
An appeal can technically provide due process while remaining practically out of reach for ordinary citizens. Ordinarily, the process must be meaningful, but does it have to be fair? Case in point, if the 3-person County Board of Appeals can arbitrarily denial your appeal, is that fair? 7
Perhaps every assessment increase is justified. Perhaps many will withstand scrutiny. Perhaps some property owners will discover that their property values have genuinely increased in today's market. We remain immensely skeptical, but we are also attempting to maintain balance and an open mind, though this is a tough subject to do so.
That said, if taxpayers across Pulaski County are opening notices and feeling shocked, confused, and powerless, those concerns should not be dismissed as ignorance or frustration. And of course, we have questions.
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How many properties received substantial assessment increases this year? Average increases? Percentage of properties?
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Again, is there sufficient time during the June 1–15 conference period to accommodate all taxpayers who wish to challenge their assessments? We recognize that not everyone will appeal, but every taxpayer has that right.
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What methodology is used by the County Board of Assessment Appeals when evaluating evidence and rendering decisions?
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Can an appeal result in a valuation that is higher than the assessment being challenged?
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How many appeals have been filed in recent years, and how many have resulted in reduced assessments?
Simply looking at the process, it appears likely that many taxpayers would be unable to pursue every level of appeal to its conclusion. Even if they do, what are the actual chances of success? Without data, citizens are left to speculate. To many observers, the process does not appear designed with the average taxpayer in mind.
Whether that perception is ultimately justified may depend less on the assessments themselves and more on whether taxpayers are given a realistic opportunity to challenge them.
Because a right that exists only on paper is not much of a right at all.
In no way are we discouraging anyone from going through the process. On the contrary, we encourage everyone who has a concern about the assessed value of their property to follow the process - to the end!
Thinking about appealing your property assessment?
Before you schedule a conference or file an appeal, it may be helpful to gather information and documentation that supports your position.
Below is a practical checklist of steps property owners may wish to consider and examples of evidence that could be relevant during the appeal process. This information is intended as a general public resource only and does not constitute legal, tax, appraisal, or professional advice. Because every property is unique, readers should consult the appropriate officials or qualified professionals regarding their specific situation.
Expand the section below to review the checklist.
Edit: We had several ask how the appeals board is set up for the second step in the process. This is what we learned:
County Board of Assessment Appeals
There are three members on the board and appointed as follows:
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one is appointed by the county judge executive,
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one is appointed by fiscal court, and
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one is appointed by the mayor of the largest city (Somerset, of course).
Note from the author: If you are like us, you receive several unsolicited letters each year from companies wanting to buy property. The ones we received this year claim the offer is based on the "fair market value" and is much less than what the appraised value was even last year. Instead of trashing them like we usually do, we have decided to add them to the evidence basket for our appeal. It couldn't hurt. Right?
Footnotes
- The Somerset-Pulaski Advocate has received multiple citizen complaints regarding substantial property assessment increases. As of publication, the publication has not independently verified the full scope of those reported increases.
- Kentucky Constitution § 172; Kentucky Revised Statutes Chapter 132; Kentucky Department of Revenue guidance regarding assessment of property at fair cash value.
- John Haney for Pulaski County PVA, Facebook post explaining the Kentucky property assessment appeal process, accessed June 2026.
- Kentucky Revised Statutes § 133.120; Kentucky Department of Revenue, Property Taxpayer Bill of Rights.
- Kentucky Revised Statutes §§ 133.120–133.130; Kentucky Board of Tax Appeals procedures.
- Kentucky law provides for a County Board of Assessment Appeals to hear valuation disputes during the appeal process.
- John Haney for Pulaski County PVA, Facebook post explaining the Kentucky property assessment appeal process, accessed June 2026.