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Jennifer S. Smart

Member, Lexington

Jennifer is a Member in Stoll Keenon Ogden’s Lexington office and has been with the firm since 2012. She is in the State and Federal Tax practice group and works with companies and individuals across a wide span of industries in state and local tax matters, including controversies, litigation, and government affairs.  Jennifer is a member of the Broadband Tax Institute, regional editor of the American Bar Association Property Tax Deskbook, and the firm’s representative to the Council on State taxation (COST).

Jennifer has served as lead counsel in numerous complex state and local tax cases, and has successfully resolved many regulatory and legislative matters for clients involving state and local tax issues.

Before joining SKO, Jennifer was a partner and chair of the state and local tax practice group at a major law firm in Lexington for several years. She previously served as a staff attorney manager at the Kentucky Department of Revenue.

For her many accomplishments on behalf of clients, Jennifer is listed in Best Lawyers in America® in the areas of Litigation and Controversy-Tax, and has earned several other distinctions. She is AV® Preeminent ™ Peer Review Rated by Martindale-Hubbell® and has been recognized as a Kentucky Super Lawyer for several years. 

Tax Law: Jennifer has extensive experience in handling administrative proceedings before the Kentucky Department of Revenue, local taxing authorities, the Kentucky Claims Commission and all levels of the state’s judicial system.  Jennifer also represents clients before the Kentucky General Assembly in legislative and regulatory matters.

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

Recognition

  • 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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Affiliations

  • 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 race track.

Successful resolution in 2016 of tangible personal property tax assessments issued by Kentucky Department of Revenue on computer software and equipment.

Worked with the Kentucky Department of Revenue in 2016 and the landfill industry regarding repeal of the public service company tax on landfills and enactment of a new landfill property tax statutory and regulatory scheme.

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