2026 fiscal calendar
Know the tax date before it becomes a penalty date.
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The verified record below separates published figures from dates that require confirmation with Owsley County PVA.
Effective rate
2026 countywide effective total not verified; the 2026 state real-property component is 10.3 cents per $100.
Statement mailing
no Owsley-specific 2026 mailing date verified; Kentucky DOR says bills are delivered to sheriffs by September 15, with county mailing practices varying.
Payment deadline
no Owsley-specific 2026 payment schedule verified; statewide sheriff collection generally continues through April 15, 2027.
Valuation protest
exact 2026 county date unverified; Kentucky requires a PVA conference and filing with the county clerk by the next workday after the 13-day inspection period beginning the first Monday in May.
Critical payment warning
Do not assume a grace period.
The verified county record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat the published payment deadline as a hard operational date and retain your receipt or confirmation number.
Read the calendar in order
From assessment to collection
1. Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
2. Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
3. Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.