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Jennifer S. Smart

Member, Lexington

Jennifer is a member of the Tax team and focuses her practice on handling state and local tax matters for corporate and individual clients across a wide variety of industries. She handles administrative proceedings before the Kentucky Department of Revenue, and has extensive experience in litigation before the Kentucky Claims Commission and all levels of the judicial system of Kentucky.

Before joining SKO, Jennifer was a Member at a major law firm in Lexington where she chaired the State and Local Tax practice. She also previously served as a Staff Attorney and Attorney Manager at the Kentucky Department of Revenue.

Jennifer is listed in The Best Lawyers in America© in the areas of Litigation and Controversy-Tax and is AV Preeminent® Peer Review Rated™ by Martindale-Hubbell®. She is a member of the Kentucky Coal Association's Tax Committee, as well as the Council on State Taxation. She has been recognized as a Kentucky Super Lawyer for several years and was rated one of the 'Top 25 Women Attorneys in Kentucky' by Kentucky Super Lawyers. She received her J.D. from Tulane University and is licensed to practice in Kentucky, Louisiana and Tennessee.

Tulane University Law School
1985, J.D.
Louisiana State University
1981, B.A.
U.S. Court of Appeals, Fourth Circuit
U.S. Court of Appeals, Sixth Circuit
United States Supreme Court
United States Tax Court


  • AV© Preeminent Peer Review Rated by Martindale-Hubbell®
  • Best Lawyers in America®, 2008-present
  • Kentucky Super  Lawyers®, 2012; 2015-present
  • Kentucky Super Lawyers®, Top 25 Women Attorneys in Kentucky
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  • American Bar Association, member; Section of Taxation member; Property Tax Deskbook regional editor, 2010-present
  • Kentucky Bar Association, member; Section on Tax member; Taxation Committee Chair, 2005-2006
  • Louisiana Bar Association, member
  • Tennessee Bar Association, member
  • Fayette County Bar Association, member; Women's Bar Section member
  • Broadband Tax Institute
  • Council on State Taxation
  • Kentucky Coal Association, member; Tax Committee member
  • Fayette County Bar Foundation, board member, 2009-2011
  • Leadership Lexington, 2003-2004
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Work Highlights

Property Tax

Successfully represented several coal companies in an appeal of personal property tax assessment thereby reducing their taxes due by $4 million.

Successful resolution in 2016 of litigation before Kentucky Claims Commission  reducing real property tax assessments issued to thoroughbred...

Coal Severance Tax

Successful resolution in 2017 of coal severance tax assessments issued by Kentucky Department of Revenue against coal company.

Public Service Company Tax

Successful resolution in 2016 of litigation before Kentucky Board of Tax Appeals reducing public service company tax assessments issued to landfill companies.

View All Work Highlights
News Publications Seminars
  Property Tax in Kentucky, Lorman Education System, Inc., multiple years
  Kentucky Sales Tax Issues Update, Professional Education Systems, Inc., multiple years