The Kentucky Claims Commission provides an independent, impartial and neutral forum for hearing and resolving disputes on tax issues in a timely, cost-effective alternative to the court system. In order to ensure impartial decision making, the Claims Commission is organized under the Public Protection Cabinet and is completely independent of any of the taxing authorities that may appear before the Commission.
In accordance with Supreme Court Rule 3.020, if the appealing party is a corporation, trust, estate, partnership, joint venture, LLC, or any other artificial legal entity, the entity must be represented by an attorney on all matters before the Commission, including the filing of the petition of the appeal. If the petition of appeal is filed by a non-attorney representative for the legal entity, the appeal may be dismissed.
Frequently Asked Questions regarding Tax Appeals