Written by Darlene Plummer, Kenton County Property Valuation Administrator
“You raised my taxes.”
After more than a decade serving as Kenton County’s Property Valuation Administrator (PVA), that’s a phrase I still hear far too often. And each time, it reinforces something important: there is still confusion about how property taxes actually work and what the PVA office does.
Let’s start with the most important point: the PVA does not set tax rates, issue tax bills or collect taxes.
By law, the PVA’s responsibility is to assess all property at 100% of its fair market value. That means our job is to determine what a property would reasonably sell for on the open market. These assessments are based on real data, recent sales, property characteristics and market trends.
So where does the confusion come in? When property values increase, many homeowners assume their taxes automatically increase at the same rate. In reality, Kentucky law includes built-in protections designed to prevent that from happening.
One of those protections is the compensating tax rate. This rate allows taxing districts, such as cities and other local entities, to receive roughly the same revenue from existing properties as they did the previous year. As property assessments rise, the tax rate is adjusted, or “rolled back,” so that revenue from existing property remains essentially unchanged.
The only automatic increase in revenue comes from new property, new construction, or improvements that were not part of the previous year’s tax base.
If a taxing district wants to generate more revenue beyond that level, there are additional steps required. A tax rate that produces up to a 4% increase in revenue must be publicly advertised and requires a public hearing. Any increase above 4% also requires a public hearing, and importantly, citizens have the right to petition for that increase to be placed on a recall vote.
In other words, decisions about tax increases are made by taxing districts and, ultimately, by the public, not by the PVA.
I understand that property taxes can be frustrating. They impact household budgets, and any increase feels personal. That’s why transparency and education are such an important part of our work.
My goal is simple: to ensure that every property owner in Kenton County is treated fairly, assessed accurately and understands the process. When people have clear information, they can better engage in the decisions that affect their taxes.
If you have questions about your assessment, I encourage you to reach out to our office. We’re here to help, and to make sure you have the facts.
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