INSPECTION PERIOD NOTICE FOR THE 2021 PROPERTY TAX ASSESSMENT ROLL The McCracken County real property tax roll will be opened for inspection fromMay 3 through May 17, 2021. Under the supervision of the Property Valuation Administrator (PVA), or a designated deputy, anyper- son may inspect the tax roll. This is the January 1, 2021 assessment fromwhich 2021 tax rates will be calculated for real property and due in December 2021. The tax roll is located in the office of the Property Valuation Administrator in the McCracken County Courthouse Annex at 621 Washington St, Paducah, and may be inspected between the hours of 9:00 AM to 4:00 PM. Any taxpayer desiring to appeal an assessment on real property must first request a conference with the PVA or a designated deputy. The conference may be held prior to or during the inspection period from May 3 - May 17. Due to the COVID-19 pandemic state of emergency taxpayer conferences may be held in-person or remotely via telephone, videoconference or online at www.McCrackenPVA.com Any taxpayer still aggrieved by an assessment on real property, after the conference with the PVA or des- ignated deputy, may file an appeal to the McCracken County Board of Assessment Appeals in the County Clerk's office. The deadline to file the appeal is 4:30 PM on May 18. Any taxpayer failing to appeal to the McCracken County Board of Assessment Appeals, or failing to appear before the Board, either in person or by a designated representative, will not be eligible to appeal directly to the Kentucky Board of Tax Appeals. Appeals of personal property assessments shall NOT be made to the McCracken County Board of Assessment Appeals. Personal property taxpayers shall be served notice under the provisions of KRS 132.450(4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110 The following steps should be taken when a taxpayer does not agree with the assessed value of personal property as determined by the PVA. 1. He or she must list under protest (for certification) what he believes to be the fair cash value of the property. 2. A written protest must be filed directly with the Department of Revenue, Office of Property Valuation within 30 days from the date of the Notice of Assessment. 3. This protest must be in accordance with KRS 131.110 4. The final decision of the Department of Revenue may be appealed to the Kentucky Board of Tax Appeals. Bill Dunn Property Valuation Administrator McCracken County INSPECTION PERIOD NOTICE FOR THE 2021 PROPERTY TAX ASSESSMENT ROLL The McCracken County real property tax roll will be opened for inspection fromMay 3 through May 17, 2021. Under the supervision of the Property Valuation Administrator (PVA), or a designated deputy, anyper- son may inspect the tax roll. This is the January 1, 2021 assessment fromwhich 2021 tax rates will be calculated for real property and due in December 2021. The tax roll is located in the office of the Property Valuation Administrator in the McCracken County Courthouse Annex at 621 Washington St, Paducah, and may be inspected between the hours of 9:00 AM to 4:00 PM. Any taxpayer desiring to appeal an assessment on real property must first request a conference with the PVA or a designated deputy. The conference may be held prior to or during the inspection period from May 3 - May 17. Due to the COVID-19 pandemic state of emergency taxpayer conferences may be held in-person or remotely via telephone, videoconference or online at www.McCrackenPVA.com Any taxpayer still aggrieved by an assessment on real property, after the conference with the PVA or des- ignated deputy, may file an appeal to the McCracken County Board of Assessment Appeals in the County Clerk's office. The deadline to file the appeal is 4:30 PM on May 18. Any taxpayer failing to appeal to the McCracken County Board of Assessment Appeals, or failing to appear before the Board, either in person or by a designated representative, will not be eligible to appeal directly to the Kentucky Board of Tax Appeals. Appeals of personal property assessments shall NOT be made to the McCracken County Board of Assessment Appeals. Personal property taxpayers shall be served notice under the provisions of KRS 132.450(4) and shall have the protest and appeal rights granted under the provisions of KRS 131.110 The following steps should be taken when a taxpayer does not agree with the assessed value of personal property as determined by the PVA. 1. He or she must list under protest (for certification) what he believes to be the fair cash value of the property. 2. A written protest must be filed directly with the Department of Revenue, Office of Property Valuation within 30 days from the date of the Notice of Assessment. 3. This protest must be in accordance with KRS 131.110 4. The final decision of the Department of Revenue may be appealed to the Kentucky Board of Tax Appeals. Bill Dunn Property Valuation Administrator McCracken County