{"data":{"id":"us-ky/krs-134.590","jurisdiction":"us-ky","citation":"KRS 134.590","heading":"Refund of ad valorem taxes or taxes held unconstitutional.","body":"(1) When  the appropriate state government agency determines that a taxpayer\nhas paid ad valorem taxes into the state treasury when no taxes were due or\nhas paid under a statute held unconstitutional, the state government agency\nwhich administers the tax shall refund the money, or cause it to be refunded, to\nthe person who paid the tax. The state government agency shall not authorize\na refund to a person who has paid the tax due on any tract of land unless the\ntaxpayer has paid the entire tax due the state on the land.\n(2) No  state government agency shall authorize a refund unless each taxpayer\nindividually applies for a refund within two (2) years from the date the taxpayer\npaid the tax. Each claim or application for a refund shall be in writing and state\nthe specific grounds upon which it is based. Denials of refund claims or\napplications may be protested and appealed in accordance with KRS  49.220\nand  131.110. No state government agency shall refund ad valorem taxes,\nexcept those held unconstitutional, unless the taxpayer has properly followed\nthe  administrative remedy  procedures established through the protest\nprovisions of KRS  131.110, the appeal provisions of KRS  133.120, the\ncorrection provisions of KRS  133.110 and 133.130, or other administrative\nremedy procedures.\n(3) If a taxpayer pays city, urban-county, county, school district, consolidated local\ngovernment, or special district ad valorem taxes to a city, urban-county, county,\nschool district, consolidated local government, or special district when no taxes\nwere due or the amount paid exceeded the amount finally determined to be\ndue, the taxes shall be refunded to the person who paid the tax.\n(4) Refunds of ad valorem taxes shall be authorized by the mayor or chief finance\nofficer of any city, consolidated local government, or urban-county government\nfor the city, consolidated local government, or urban-county government or for\nany  special district for which the city, consolidated local government, or\nurban-county  government  is  the  levying authority, by  the  county\njudge/executive of any county for the county or special district for which the\nfiscal court is the levying authority, or by the chairman or finance officer of any\ndistrict board of education.\n(5) Upon  proper authorization, the sheriff or collector shall refund the taxes from\ncurrent tax collections he or she holds. If there are no such funds, the district's\nfinance officer shall make  the refunds. The sheriff or collector shall receive\ncredit on the next collection report to the district for any refunds the sheriff or\ncollector makes.\n(6) No  refund shall be made  unless each taxpayer individually applies within two\n(2) years from the date payment was made. If the amount of taxes due is in\nlitigation, the taxpayer shall individually apply for refund within two (2) years\nfrom the date the amount due is finally determined. Each claim or application\nfor a refund shall be in writing and state the specific grounds upon which it is\nbased. No refund for ad valorem taxes, except those held unconstitutional,\nshall be made  unless the taxpayer has properly followed the administrative\nremedy procedures established through the protest provisions of KRS  131.110,\nthe appeal provisions of KRS  133.120, the correction provisions of KRS\n133.110 and 133.130, or other administrative remedy procedures.\n(7) Notwithstanding other statutory provisions, for property subject to a tax rate\nthat is set each year based on the certified assessment, a taxing district may\nrecover any loss of ad valorem tax revenue it suffers due to the issuance of\nrefunds by adjusting the following tax year's tax rate.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=46245","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"f7b8392b0858cf5cb70eb45bef0960420de9530be7ec1eb638ead8f2a4c83374","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.580","next":"us-ky/krs-134.800"},"notice":"GroundRules: Original legal text. Not legal advice."}