PropertyTaxNewsMay2005

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Property Tax News

A Revenue Publication for the Property Tax Professional Vol. 15, No. 2 May 2005

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2005 General Assembly Passes

Extensive Property Tax Legislation ........................................ 1, 2, 3

Davis Appointed Deputy Commissioner ..........................................3

Counties Have New E-Mail Addresses..............................................3

Education Update ............................................................................ 3

Kentucky Property Taxes Are Among The Nation’s Lowest ................4

PVAs to Take Over Assessment of

Telecommunications Property ......................................................4

Recent Legal Decisions ....................................................................5

2005 Summer Conference Agenda ...................................................6

More Conference Dates ................................................................... 6

2005 IAAO Conference...................................................................6

From The PVA Administrative Support Branch ................................7

In Memory of Marsha Axon.............................................................8

Department of Revenue Unveils Redesigned Web Site ......................8

2005 General Assembly Passes

Extensive Property Tax Legislation

Despite the fact that 2005 was a short 30-day legislative

session, a number of bills were passed that will have a

significant impact on property tax administration for years

to come. Along with Gov. Fletcher’s Tax Modernization

plan and the budget bill, other legislation passed that

affected recall petitions, public service property taxes,

refund procedures, local tax rates, exemptions, delinquent

property tax bills and deed filing requirements.

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ill 272ill 272

ill 272 is the Tax Modernization plan. It contains

several major provisions affecting property tax, most

significantly the repeal of most intangible personal

property taxes. Effective Jan. 1, 2006, the Intangible

Property Tax Return (Form 62A376) and every tax listed

on it pass into history. The authority to exempt personal

property was granted to the Legislature in 1998 through

a referendum amending the Constitution of Kentucky.

While several minor categories of personal property have

been exempted prior to 2005, this is the most sweeping

use of this authority by the Legislature so far. Some

institutional intangible personal property taxes remain on

the books, most notably the bank deposits tax and the

savings and loan tax. Taxpayers will see savings of

approximately $33 million per year as a result of the repeal

of intangible property taxes.

Another major impact of HB 272 will be less visible but

just as significant over the long term. For the first time,

new property may be excluded from revenue and

assessment figures in the calculation of the state real

property tax rate. The result will be a somewhat slower

decline in this rate, which has dropped from 31.5 cents

per $100 prior to the passage of HB 44 in 1979 to 13.1

cents per $100 in 2004. Over the long term, this measure

will more than recoup the revenue lost to the intangible

exemption. This provision goes into effect in 2005.

HB 272HB 272

HB 272 also reforms the assessment of

telecommunications companies, which were formerly

assessed as public service properties under KRS 136.120.

The real property of these companies will now be subject

to assessment by PVAs and the personal property of these

(Continued on page 2)

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companies will now be assessed directly by the Office of

Property Valuation. Telecommunications companies will

no longer be assessed for property taxes on their franchise

value, but they will pay a new excise tax.

As part of an effort to clean up environmentally

contaminated areas, HB 272 contains a number of

incentives, including a temporary reduction in property

tax rates. Properties may qualify to receive the leasehold

rate structure of 1.5 cents per $100, state rate only, when

the owners enter into a covenant with the Environmental

and Public Protection Cabinet to remediate the

properties. This rate is in effect for only three years.

Also as a result of HB 272, the enterprise zone program

will expire, including the provision for preferential city

and county tax rates of 0.1 cent per $100. These rates

will cease to exist the day before the Jan.1, 2008

assessment date.

HB 272HB 272

HB 272 also allows local school districts to levy property

tax rates to raise revenue 4 percent above that of the

compensating rate. This provision allows some school

districts that had been capped out to raise their rates.

HB 272HB 272

HB 272 also calls for the formation of an 18-member

task force to study local taxation and report to the Interim

Joint Committees on Appropriations and Revenue and

Local Government no later than Nov. 1, 2005. The items

to be addressed in this report include “the identification

of any constitutional impediments to the development

of a modern local tax system...” The task force shall cease

to exist upon the making of its report.

HB 267HB 267

HB 267 exempts the real and personal property of local

governments in neighboring states with a Kentucky situs,

if that state has a reciprocal agreement with Kentucky.

HB 4HB 4

HB 4 allows county attorneys the additional 13 percent

fee when they have to file cross-claims, a tactic usually

employed in the event of a foreclosure. This is permissive,

not mandatory, and is applied in individual cases upon

award by the judge. Previously, the 13 percent fee was

allowed only when the county attorney filed a court action

that was litigated by the taxpayer.

2005 G2005 G

2005 G

eneral Assembly eneral Assembly

eneral Assembly (Continued from page 1)

HB 308HB 308

HB 308 amends KRS 132.200 to exempt biotechnology

products from local property taxes on inventories. This

is an exclusive category, limited to those biotechnology

products that are being held in a warehouse for

distribution, and are derived from living organisms and

used in the treatment, prevention or cure of a disease.

HB 350HB 350

HB 350 requires the Department of Revenue to centrally

bill and collect property taxes due from “common carrier

water transportation companies” (barge lines) and

distribute receipts to the local taxing districts. A fee of 2

percent will be deducted by the state from these receipts

prior to distribution to cover the cost of administering

this program. The local taxing districts will for the most

part not feel this loss since the barge lines were allowed a

2 percent early payment discount from the sheriffs in the

past, and are not offered that option under public service

company collection procedures. The affected taxpayers

have 45 days from the date of notice to pay the bill or file

a protest.

HB 498HB 498

HB 498 clarifies tax refund procedures. It requires

taxpayers to file individually for refund requests. This

provision would help prevent massive revenue losses in

the event of a class action lawsuit.

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ill 13ill 13

ill 13 affects HB 44 recall procedures governing

local property tax rates. It is primarily directed at the

petition process, requiring a committee of at least five

persons to sponsor the petition. Various other

requirements regarding the petition and recall election

are also imposed.

SB 49SB 49

SB 49 is the Finance/Revenue reorganization bill. This

bill establishes the organizational structure for the

Department of Revenue and deletes all references to the

Revenue Cabinet and replaces them with either the

Department of Revenue or Finance and Administration

Cabinet.

(Continued on page 3)

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SB 111SB 111

SB 111 exempts deeds from the sale of property to airport

boards from the requirements of KRS 382.135. It simply

adds “deeds which convey real property to a local airport

board” under the list of transfers that do not have to

include a statement of the full consideration (sale price)

in the deed.

This was the third odd year legislative session since annual

sessions were approved by the voters in 2000. Compared

to the previous two, as well as many 60 day even year

sessions, it was by far the most productive from the

perspective of property tax administration.

2005 G2005 G

2005 G

eneral Assembly eneral Assembly

eneral Assembly (Continued from page 2)

Davis Appointed

Deputy Commissioner

Marian Davis, executive director of the Office of Property

Valuation, has been appointed deputy commissioner of

the Department of Revenue within the Finance and

Administration Cabinet.

Davis will assume the duties of Tim LeDonne, who has

been appointed chief of staff to Finance and

Administration Cabinet Secretary Robbie Rudolph.

Keith Tiemeyer, director of the Division of State

Valuation, is assuming the duties of executive director of

the Office of Property Valuation until a permanent

replacement is found.

Counties Have New E-Mail Addresses

Morgan, Leslie and Clay counties are the most recent

counties to join the wide area network (WAN).

Morgan County was added to the WAN in February. The

PVA’s new e-mail address is DarrellC.Bradley@ky.gov.

Leslie County was added in March. The PVA’s e-mail

address is JamesD.Wooton@ky.gov. Clay County was added

in April, but the PVA is not on the global e-mail list.

This brings the total to 104 counties connected to the

WAN, with more scheduled to be completed in the next

few months. The Tax Roll Information Management

(TRIM) staff has been working hard for the past several

years to get all these counties connected. Counties that

are not on the WAN, but would like to be connected,

should contact Kenny Gilbert at (502) 564-8338.

The new Carlisle County PVA has also been added to

the global address list, her e-mail address is

CrystalL.Mathis@ky.gov.

Michael Stafford, Johnson County PVA, has changed his

e-mail address. It is [email protected].

The Clay County PVA office has moved and has a new

address. The address is 102 Richmond Road, Suite 200,

Manchester, KY 40962. The phone number remains the

same.

Education Update

An additional section of Introduction to

GeoSync has been scheduled for May 17-19.

Anyone interested in attending should

complete a registration form and fax it to Stacey Ewalt at

(502) 564-8368. People who were on standby for the

April class will automatically be enrolled in the May class.

Persons meeting the requirements to receive their

Certified Kentucky Assessor (CKA) or Senior Kentucky

Assessor (SKA) designation at the summer conference

should send in their application by June 3, 2005. Persons

waiting on the outcome of a class to determine if they

meet the requirements should submit an application with

“pending” written beside the class. This allows the branch

to anticipate the number of designations to be awarded

and to identify those individuals awaiting test results.

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PVAs are accustomed to hearing taxpayers complain about

high property taxes. However, according to the Tax

Foundation, a nonprofit research group, Kentucky

consistently ranks among the states with the lowest

property tax burdens.

The Tax Foundation’s latest figures have Kentucky ranked

third among the states with the lowest per capita local

property taxes, behind Alabama and Arkansas:

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1 Arkansas $191

2 Alabama $285

entuckyentucky

entucky

$376$376

$376

4 New Mexico $380

5 Oklahoma $425

At the other end of the scale, the five states with the

highest local property taxes were all in the Northeast:

New Jersey ($1,871), Connecticut ($1,733), Maine

($1,439), New York ($1,402) and Rhode Island ($1,368).

The national average is $935 in property taxes per capita

per year. If the combined state and local property taxes

are considered, Kentucky ranks fifth lowest nationally

with a per capita burden of just $427.

Kentucky Property Taxes Are Among The Nation’s Lowest

When all taxes are considered, Kentucky does not fare as

well, rising to the 19

highest tax burden. This is in part

a result of its individual and corporate income tax

structure, which should begin to change next year as a

result of the governor’s Tax Modernization Act.

The Tax Foundation, which has been conducting research

of this nature for 68 years, is probably best known for its

annual calculation of Tax Freedom Day. This is the

hypothetical day when wage earners have made enough

to pay their annual tax bill. Kentucky’s Tax Freedom Day

for 2005 was April 11, six days prior to the national Tax

Freedom Day of April 17.

For more information on the Tax Foundation rankings,

please refer to the Web site at: http://

www.taxfoundation.org.

Under the mandate of House Bill 272, telecommunications

companies will no longer be centrally assessed as public

service companies under KRS 136.120. Instead, beginning

in 2006, their real property will be assessed locally by PVAs

and their tangible personalty will be assessed by the

Department of Revenue.

The affected telecommunications companies are defined in

HB 272 as providers of multichannel video programming

services or communication services in this state. This would

primarily include cable television or satellite broadcasting

companies, Internet service providers and telephone

companies. There are over 500 companies currently assessed

at a value of $6 billion under KRS 136.120, in addition to

PVAs to Take Over Assessment of Telecommunications Property

the direct broadcast system

companies that are not currently

assessed as public service companies.

Real property of these companies

include land occupied by broadcast

towers, rights of way for telephone

lines, storage facilities and office

buildings.

More information regarding the implementation of HB 272

will be provided at the summer and fall conferences. The

Office of Property Valuation will be developing workshops

later in the year regarding the identification and appraisal of

telecommunications properties.

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On Feb. 17, 2005, the Franklin Circuit

Court entered a judgment affirming a

Kentucky Board of Tax Appeals’

decision in the Department of Revenue’s favor. At issue

in this case was a public service corporation ad valorem

tax assessment issued to the taxpayer, a switchless reseller

of residential telephone services, pursuant to KRS

136.115 to 136.180. The taxpayer asserted that the

assessment violated the U.S. Constitution’s Commerce

and Due Process Clauses because of the lack of a sufficient

nexus between the taxpayer and Kentucky.

The circuit court rejected these arguments. The taxpayer

did not maintain an office in Kentucky nor did it have

any employees operating in the state. However, it did

provide residential phone service to Kentucky customers

via BellSouth’s Kentucky telephone lines and switches.

This service was provided pursuant to an interconnection

agreement with BellSouth that allowed the taxpayer access

to BellSouth’s network. Pursuant to this agreement, the

taxpayer could provide telephone service in any Kentucky

county where BellSouth had telephone lines. BellSouth

employees performed the installation and disconnection

of the taxpayer’s customers’ telephone service.

The taxpayer was a utility company subject to regulation

by the Kentucky Public Service Commission (PSC). To

operate in Kentucky, it had to obtain from the PSC a

certificate of public convenience and necessity and pay

the PSC an assessment fee. Congress had expressly given

the PSC jurisdiction to regulate switchless resellers such

as this taxpayer in the Telecommunications Act of 1996.

The circuit court ruled that the taxpayer had the

substantial nexus with Kentucky required by the

Commerce Clauses. It had operating property in

Kentucky consisting of its rights under the

interconnection agreement to use BellSouth’s lines,

equipment and employees for a fee. Furthermore, it held

a franchise in Kentucky in the form of the certificate of

public need and convenience issued it by the PSC. In

addition, BellSouth acted as the taxpayer’s independent

contractor in Kentucky, a relationship creating the

substantial nexus between the taxpayer and Kentucky it

required by the Commerce Clause. The activities

Recent Legal Decisions

performed by BellSouth on the taxpayer’s behalf were

significantly associated with the taxpayer’s ability to

establish and maintain a market in this state, a crucial

factor governing nexus. Finally, a substantial nexus was

effected by the Telecommunications Act of 1996, which

gave the PSC jurisdiction to regulate the interconnection

agreement between BellSouth and the taxpayer.

The taxpayer’s activities also satisfied the Due Process

Clause’s nexus requirement, the circuit court held. The

taxpayer purposefully directed its commercial activities

at Kentucky residents, resulting in a significant number

of Kentucky customers and significant Kentucky income.

By its activities, the taxpayer purposefully availed itself

of Kentucky’s economic market, giving it fair warning

that it would consequently be subject to Kentucky

taxation.

The decision is not yet final. The taxpayer has appealed

to the Kentucky Court of Appeals.

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On March 2, 2005, the Kentucky Board of Tax Appeals

(KBTA) upheld ad valorem tax assessments issued to St.

Andrew Orthodox Church, Inc. for real property it owned

in Jessamine County. St. Andrew did not contend that

the assessments exceeded the property’s fair cash value.

Instead, the church asserted that the property was exempt

from taxation under Section 170 of the constitution.

To qualify for the exemption, the church had to establish

that it both owned and occupied the real property. The

KBTA ruled that the church did not satisfy its burden of

proof. The property was rented to tenants as a source of

income to reduce the mortgage on the property. The

KBTA found that the real property was occupied by the

tenants who paid rent to the church and was not occupied

by the church. The church’s occasional use of the property

for summer picnics and its storage of personal property

in the basement of one of the houses on the property did

not constitute occupancy within the meaning of the

constitution.

The decision is not yet final. The church has appealed to

the circuit court pursuant to KRS 131.370.

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2005 Summer Conference Agenda

Plans are being finalized for the PVA Association Summer Conference being held

June 20-23 at the Hilton Garden Inn in Louisville. The conference will offer PVAs

the opportunity to earn at least nine education hours. Workshops will be held Tuesday

morning, followed by a luncheon and a PVA Association meeting. Wednesday will

feature a general session in the morning, followed by concurrent workshops that

afternoon. The traditional banquet will be held on Wednesday night and the

conference will close with an awards breakfast Thursday morning.

Room reservations must be made by May 20, 2005, in order to receive the conference

rate of $79 per night. The number of the Hilton Garden Inn is (502) 637-2424.

Registration packets will be mailed soon. Please be sure to return your registration as

soon as possible.

2005 IAAO Conference

“North to the Future, Conquering New Frontiers”

is the theme of the 71

annual International

Association of Assessing Officers (IAAO)

Conference September 18-21 at the Egan Civic

and Convention Center in Anchorage, Alaska.

The registration form is now online at

www.iaao.org. The site also contains a preliminary

agenda, workshop topics and hotel information.

More Conference Dates

The 2005 Governor’s Local Issues Conference will

be held August 4-5 at the Galt House in Louisville.

The conference is sponsored by the Governor’s Office

for Local Development (GOLD). For more

information on the conference, go to the GOLD Web

site at http://gold.ky.gov.

The 12

GIS Conference will be held August 22-24

in Bowling Green. The theme of this year’s conference

is “A Spatial Commonwealth.” For more information,

go to the Division of Geographic Information’s Web

site, http://gis.ky.gov.

The 2005 Kentucky Association of Counties

(KACO) conference will be held November 15-

17 at the Marriott in Louisville.

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The PVA Administrative Support Branch would like to

welcome everyone to spring and hope you’re looking

forward to a healthy and prosperous summer.

New procedures effective for 2004 and 2005:

(1)

emption to Hemption to H

emption to H

iring Firing F

iring F

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equestsequests

equests—A PVA

must submit to the PVA Administrative Support

Branch a written request to fill a vacant position in

their office. The branch will process an “Exemption

to Hiring Freeze” form and e-mail the Executive

Director of the Office of Property Valuation for

approval. Once approved, the branch will notify the

PVA. A vacancy promotion may be requested on an

eligible existing employee and the vacancy will be

filled at the lower grade.

(2)

PVPV

A Classification: GA Classification: G

A Classification: G

rade/Srade/S

rade/S

alaralar

alar

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ystemystem

ystem—

Effective January 2005, the minimum grade for

hiring is a Grade 6, unless the employee is a Co-Op

student or under the age of 18.

(3)

PVPV

A EA E

A E

mplomplo

mplo

eesees

ees—All employees serve at the

pleasure of their respective PVA and are at will,

unclassified, non-merit and non-P1 (18A) state

employees.

(4)

ppointmentsppointments

ppointments—Initial appointments are made at

the minimum salary of the appropriate pay grade.

Due to budget constraints, no one will be approved

at a higher grade than the employee being replaced.

The PVA Administrative Support Branch may

authorize the appointment of a qualified applicant

with a 5 percent (5% = 1.05) for four additional

years or 10 percent (10% = 1.10) for eight additional

years above the minimum requirements.

(5)

air Labor Sair Labor S

air Labor S

tandartandar

tandar

ds Ads A

ds A

ctct

ct—This form is required

for all new employees and must be included in all

new employee packets when sent to the PVA

Administrative Support Branch.

From The PVA Administrative Support Branch

Submitted by Cyndi Abrams

(6)

ix Mix M

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onth Sonth S

onth S

alaralar

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djustmentdjustment

djustment—After a new

employee has completed six months in the PVA

office, the PVA

maymay

may request a 5 percent adjustment

to the employee’s salary.

This adjustment will onlyThis adjustment will only

This adjustment will only

be done upon the rbe done upon the r

be done upon the r

equest of the PVequest of the PV

equest of the PV

A.A.

A. If an

adjustment is made the annual increment will be

12 months from the adjustment date, if no

adjustment the annual increment will be 12 months

from the hire date.

(7)

emotionsemotions

emotions—5 percent for each grade lowered, chief

deputies will be reverted back to their salary at the

time of promotion plus any salary increases (i.e.,

annual increments, GWEP, etc.) since the

promotion.

(8)

eturning Returning R

eturning R

etiretir

etir

eesees

ees—These employees may return

part time under 100 hours after a one-month break

in service or full time after a six-month break in

service.

(9)

ducation Lodging Iducation Lodging I

ducation Lodging I

nter-Anter-A

nter-A

ccountsccounts

ccounts—Effective

March 2005, all lodging charges should be paid

upon check out. Inter-accounting of these charges

will

no longer be acceptedno longer be accepted

no longer be accepted.

pcoming Epcoming E

pcoming E

ents:ents:

ents:

Estimate Letters to County Judge Executives (April)

2005-2006 PVA Office Budget Package (May)

Observation of Inventory; Fixed Assets Over $5,000

(May)

As always, JoJuana, Cyndi, Donna and Kim are here to

assist in any way with personnel, payroll and hiring

questions.

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ewsews

ews is a quarterly publication printed on

recycled paper, the cost of which is paid from state funds.

Comments, suggestions and mailing list additions or

corrections should be addressed to the Office of Public

Information, Finance Secretary’s Office, Frankfort,

Kentucky (502) 564-4240.

RNIERNIE

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F F

LETCHERLETCHER

LETCHER

, Governor, Governor

, Governor

OBBIEOBBIE

OBBIE

R R

UDOLPHUDOLPH

UDOLPH

, ,

SecretarySecretary

Secretary

Finance and Administration CabinetFinance and Administration Cabinet

Finance and Administration Cabinet

ARKARK

ARK

T T

REESHREESH

REESH

CommissionerCommissioner

Commissioner

Department of RevenueDepartment of Revenue

Department of Revenue

Editor ..........................................................Jill Midkiff

Publications Coordinator....................... Sarah Gilkison

Production/Design ..............................Support Services

The Kentucky Department of Revenue does not

discriminate on the basis of race, color, national origin,

sex, religion, age or disability in employment or the

provision of services.

The Department of Revenue can be found at

www.revenue.ky.gov.

In Memory of Marsha Axon

Marsha Axon, former manager of the Public

Service Branch, died Friday, March 18, after

a long battle with cancer. She was 57. She

began her career with Property Valuation in

1990 as an auditor in the Public Service

Section and became supervisor of the section

in 1994. Prior to joining Revenue, she

worked in the banking industry and with the

Kentucky Teachers’ Retirement System.

Our sympathies are with her husband, Jim,

and the rest of her family.

Department of Revenue

Unveils Redesigned Web Site

Check out the Department of Revenue’s new Web site at

http://revenue.ky.gov. The redesigned site now contains an

interactive map that gives users

access to contact information for

most local officials by clicking

the appropriate county. Plans are

being made to add specific

property tax information for

each county, such as assessment

totals and tax rates. The interactive map can currently be

accessed under the property tax page.

To access the property tax page, just click on the individual

or business bar on the left side of the Revenue home page.

Many property tax forms are available now for download,

including exoneration forms and applications for

homestead and disability exemptions. Current and

archived issues of

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ewsews

ews are also accessible

from the property tax page; just click on newsroom, and

then publications. The latest version of the PVA directory

is also available on the property tax page. The Web site

contains links to other helpful Web sites, including IAAO

and all of the PVAs’ Web sites.

The next project for the Web site designers, working with

Office of Property Valuation staff, is to establish a PVA

Network page. This would be a site exclusively for the use

of PVAs, staff and Revenue personnel. The PVA Network

page is designed to facilitate communication between the

PVAs and the Department of Revenue. PVAs can view

information that relates to the various organizational units

within the Department of Revenue and can download

forms, manuals and other important documents. The

latest announcements from the Department of Revenue

will be posted on the PVA Network page, as well as class

schedules, manuals, computer tips and other timely

information.

Please visit the interactive map often and assist the Web

master in verifying that all information is correct. It is

often difficult to ascertain when local officials other than

PVAs change their addresses or phone numbers since they

generally do not notify the department. Please report all

changes, corrections or suggestions for the Web site to

Cindy Meholovitch at (502) 564-8350.