Report of the Property Valuation Administrator's Office Task Force
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Report Of The Property Valuation Administrator’s Office Task Force Research Memorandum No. 528 Kentucky Legislative Research Commission SENATE HOUSE Robert Stivers David W. Osborne President, LRC Co-Chair Speaker, LRC Co-Chair David P. Givens David Meade President Pro Tempore Speaker Pro Tempore Damon Thayer John Bam Carney Majority Floor Leader Majority Floor Leader Morgan McGarvey Joni L. Jenkins Minority Floor Leader Minority Floor Leader Julie Raque Adams Suzanne Miles Majority Caucus Chair Majority Caucus Chair Johnny Ray Turner Derrick Graham Minority Caucus Chair Minority Caucus Chair Mike Wilson Chad McCoy Majority Whip Majority Whip Dennis Parrett Angie Hatton Minority Whip Minority Whip Jay D. Hartz, Director The Kentucky Legislative Research Commission is a 16-member committee that comprises the majority and minority leadership of the Kentucky Senate and House of Representatives. Under Chapter 7 of the Kentucky Revised Statutes, the Commission constitutes the administrative office for the Kentucky General Assembly. Its director serves as chief administrative officer of the legislature when it is not in session. The Commission and its staff, by law and by practice, perform numerous fact-finding and service functions for members of the General Assembly. The Commission provides professional, clerical, and other employees required by legislators when the General Assembly is in session and during the interim period between sessions. These employees, in turn, assist committees and individual members in preparing legislation. Other services include conducting studies and investigations, organizing and staffing committee meetings and public hearings, maintaining official legislative records and other reference materials, furnishing information about the legislature to the public, compiling and publishing administrative regulations, administering a legislative intern program, conducting a presession orientation conference for legislators, and publishing a daily index of legislative activity during sessions of the General Assembly. The Commission also is responsible for statute revision; publication and distribution of the Acts and Journals following sessions of the General Assembly; and maintenance of furnishings, equipment, and supplies for the legislature. The Commission functions as Kentucky’s Commission on Interstate Cooperation in carrying out the program of The Council of State Governments as it relates to Kentucky. Report Of The Property Valuation Administrator’s Office Task Force Legislative Members Senator Robby Mills, Co-Chair Representative Randy Bridges, Co-Chair Senator Mike Nemes Representative Samara Heavrin Senator Denise Harper Angel Representative Nima Kulkami Citizen Member Tom Crawford Legislative Research Commission Task Force Staff Jennifer Hays Cynthia Brown Chase O’Dell Research Memorandum No. 528 Legislative Research Commission Frankfort, Kentucky legislature.ky.gov Adopted by the Property Valuation Administrator’s Office Task Force November 9, 2020 Paid for with state funds. Available in alternative format by request. Legislative Research Commission Foreword Property Valuation Administrator’s Office Task Force Foreword In 2020, the Legislative Research Commission created the Property Valuation Administrator’s Office Task Force to study the operations and funding of these offices to identify best practices. Additionally, the task force was charged with studying job requirements, property valuation methods, and time frame in relation to the ad valorem taxation process. This report represents the final action of the task force. The task force Co-Chairs wish to thank the members of the task force and all those who assisted in the effort to learn more about this topic. Jay D. Hartz Director Legislative Research Commission Frankfort, Kentucky November 2020 i Legislative Research Commission Contents Property Valuation Administrator’s Office Task Force Contents Summary .................................................................................................................................. vii Chapter 1: .Property Valuation Administrator’s Office Task Force Members And Agenda ...... 1 Chapter 2: .Property Valuation Administrators ........................................................................... 3 .. ...............Requirements To Become A PVA ............................................................................ 3 .. ...............Current PVAs’ Years Of Experience ........................................................................ 3 .. ...............PVA Salary Schedule ................................................................................................ 4 .. ...............Department Of Revenue Training Program .............................................................. 4 .. ...............PVA Expense Allowance .......................................................................................... 5 .. ...............Lump Sum Training Payment ................................................................................... 5 Chapter 3:Personnel Of The PVA’s Office ................................................................................ 7 .. ...............Formula For Allocation Of Deputies And Allocation Of Deputies .......................... 7 .. ...............90-Day Hiring Delay................................................................................................. 7 .. ...............Salary Grade Classification System ........................................................................ 10 .. ...............Educational Opportunities And Training Requirements ......................................... 10 Chapter 4: .Operations Of The PVA’s Office ........................................................................... 13 .. ...............PVA Responsibilities .............................................................................................. 13 .. ...............Recordkeeping ........................................................................................................ 13 .. ...............PVA Conference ..................................................................................................... 14 .. ...............Audits Of The PVA Office ..................................................................................... 14 Chapter 5: .PVA Budget ............................................................................................................ 15 .. ...............PVA Funding .......................................................................................................... 15 .. ...............Funding Issues ........................................................................................................ 15 .. ...............PVAs’ Response To Funding Shortage .................................................................. 16 .. ...............PVA Funding In Relation To Property Tax Dollars Generated .............................. 16 .. ...............PVA Office Expenses ............................................................................................. 17 Chapter 6: .Technology ............................................................................................................. 19 .. ...............Technology For Mapping And Appraising Property .............................................. 19 .. .....................Aerial Imagery .................................................................................................. 19 .. .....................ArcGIS .............................................................................................................. 19 .. .....................KyGeoNet ......................................................................................................... 20 .. .....................Computer-Assisted Mass Appraisal .................................................................. 20 .. ...............Tax Roll Software ................................................................................................... 20 .. ...............Scanning Files And Searchable Databases ............................................................. 20 ............ Websites .................................................................................................................. 21 .. ...............Sharing Software ..................................................................................................... 24 iii Contents Legislative Research Commission Property Valuation Administrator’s Office Task Force Chapter 7: .The Property Tax Calendar ..................................................................................... 25 Chapter 8: .Property Assessments ............................................................................................. 29 .. ...............Certification Of PVA Assessments ......................................................................... 29 .. ...............Increase In Statewide Assessments ......................................................................... 30 .. ...............Appeals Of Property Tax Assessments ................................................................... 33 .. .....................Executive Order To Abolish Kentucky Claims Commission ........................... 33 .. ...............Dark Store Appraisal Theory .................................................................................. 33 Chapter 9: .Libraries And Fire Districts ...................................................................................