{"data":{"id":"us-ky/krs-132.590","jurisdiction":"us-ky","citation":"KRS 132.590","heading":"Compensation of administrator -- Salary schedule -- Salary adjustments --","body":"Advancement in grade -- Biennial budget -- Allowances for deputies --\nPayments by fiscal court.\n(1) (a) The General Assembly of the Commonwealth of Kentucky hereby finds an d\ndetermines that property valuation administrators in all counties are officers\nwhose jurisdiction or duties are coextensive with that of the Commonwealth\nwithin the meaning of Section 246 of the Constitution of Kentucky.\n(b) The compensation of the prope rty valuation administrator shall be based on\nthe schedule contained in subsection (2) of this section as modified by\nsubsection (3) of this section. The compensation of the property valuation\nadministrator shall be calculated by the department annually. S hould a\nproperty valuation administrator for any reason vacate the office in any year\nduring his term of office, he shall be paid only for the calendar days actually\nserved during the year.\n(2) The salary schedule for property valuation administrators prov ides for nine (9)\nlevels of salary based upon the population of the county in the prior year as\ndetermined by the United States Department of Commerce, Bureau of the Census\nannual estimates. To implement the salary schedule, the department shall, by\nNovember 1 of each year, certify for each county the population group applicable to\neach county based on the most recent estimates of the United States Department of\nCommerce, Bureau of the Census. The salary schedule provides four (4) steps for\nyearly increments within each population group. Property valuation administrators\nshall be paid according to the first step within their population group for the first\nyear or portion thereof they serve in office. Thereafter, each property valuation\nadministrator, on Janu ary 1 of each subsequent year, shall be advanced\nautomatically to the next step in the salary schedule until the maximum salary\nfigure for the population group is reached. If the county population as certified by\nthe department increases to a new group lev el, the property valuation\nadministrator's salary shall be computed from the new group level at the beginning\nof the next year. A change in group level shall have no effect on the annual change\nin step. Prior to assuming office, any person who has previous ly served as a\nproperty valuation administrator must certify to the department the total number of\nyears, not to exceed four (4) years, that the person has previously served in the\noffice. The department shall place the person in the proper step based upon  a\nformula of one (1) incremental step per full calendar year of service:\nSALARY SCHEDULE\nCounty Population      Steps and Salary\nby Group     for Property Valuation Administrators\nGroup I      Step 1  Step 2  Step 3  Step 4\n0-4,999     $81,460 $83,928 $86,397 $88,865\nGroup II\n5,000-9,999    88,865  91,334  93,802  96,270\nGroup III\n10,000-19,999    96,270  98,739  101,207  103,676\nGroup IV\n20,000-29,999    99,973  103,676  107,379  111,081\nGroup V\n30,000-44,999    107,379  111,081  114,784  118,487\nGroup VI\n45,000-59,999    111,081  116,018  120,955  125,892\nGroup VII\n60,000-89,999    118,487  123,424  128,361  133,298\nGroup VIII\n90,000-499,999    122,189  128,361  134,532  140,703\nGroup IX\n500,000 and up    129,595  135,766  141,937  148,108\n(3) (a) For calendar year 2024, the salary schedule in subsection (2) of this section\nshall be increased by the amount of increase in the annual consumer price\nindex as published by the United States Department of Commerce for the year\nended December 31, 2023. This salary adjustment shall take effect on April\n17, 2024, and shall not be retroactive to the preceding January 1.\n(b) 1. For each calendar year beginning after December 31, 2024, upon\npublication of the a nnual consumer price index by the United States\nDepartment of Commerce, the annual rate of salary for the property\nvaluation administrator shall be determined by applying the increase in\nthe consumer price index to the salary in effect for the previous yea r.\nThis salary determination shall be retroactive to the preceding January 1.\nA property valuation administrator's salary shall not exceed the\nmaximum salary set out for officers whose jurisdiction or duties are\ncoextensive with that of the Commonwealth wi thin the meaning of\nSection 246 of the Constitution of Kentucky.\n2. a. Each property valuation administrator who is serving in office on\nApril 17, 2024, who did not receive an eight percent (8%) salary\nincrease in July 2022 while serving as property valua tion\nadministrator shall receive a lump -sum payment that is equal to\neight percent (8%) of the sum the property valuation administrator\nreceived between April 17, 2024, and the date the property\nvaluation administrator took office after July 1, 2022.\nb. The department shall calculate the payments due the eligible\nproperty valuation administrators as set out in subdivision a. of\nthis subparagraph and shall direct that the eligible property\nvaluation administrators each receive a lump -sum payment on or\nbefore June 30, 2024.\n(c) In addition to the step increases based on service in office, each property\nvaluation administrator shall be paid an annual incentive of six hundred\neighty-seven dollars and sixty -seven cents ($687.67) per calendar year for\neach forty (40) hour training unit successfully completed based on continuing\nservice in that office and, except as provided in this subsection, completion of\nat least forty (40) hours of approved training in each subsequent calendar\nyear. If a property valuation admi nistrator fails without good cause, as\ndetermined by the commissioner of the department, to obtain the minimum\namount of approved training in any year, the officer shall lose all training\nincentives previously accumulated. No property valuation administrat or shall\nreceive more than one (1) training unit per calendar year nor more than four\n(4) incentive payments per calendar year. Each property valuation\nadministrator shall be allowed to carry forward up to forty (40) hours of\ntraining credit into the follo wing calendar year for the purpose of satisfying\nthe minimum amount of training for that year. This amount shall be increased\nby the consumer price index adjustments prescribed in paragraphs (a) and (b)\nof this subsection. Each training unit shall be appro ved and certified by the\ndepartment. Each unit shall be available to property valuation administrators\nin each office based on continuing service in that office. The department shall\npromulgate administrative regulations in accordance with KRS Chapter 13A\nto establish guidelines for the approval and certification of training units.\n(4) Notwithstanding any provision contained in this section, no property valuation\nadministrator holding office on April 17, 2024, shall receive any reduction in salary\nor reduction in adjustment to salary otherwise allowable by the statutes in force on\nApril 17, 2024.\n(5) Deputy property valuation administrators and other authorized personnel may be\nadvanced one (1) step in grade upon completion of twelve (12) months' continuous\nservice. The department may make grade classification changes corresponding to\nany approved for department employees in comparable positions, so long as the\nchanges do not violate the integrity of the classification system. Subject to\navailability of funds , the department may extend cost -of-living increases approved\nfor department employees to deputy property valuation administrators and other\nauthorized personnel, by advancement in grade.\n(6) Beginning with the 1990 -1992 biennium, the department shall prep are a biennial\nbudget request for the staffing of property valuation administrators' offices. An\nequitable allocation of employee positions to each property valuation\nadministrator's office in the state shall be made on the basis of comparative\nassessment work units. Assessment work units shall be determined from the most\ncurrent objective information available from the United States Bureau of the Census\nand other similar sources of unbiased information. Beginning with the 1996 -1998\nbiennium, assessment work units shall be based on parcel count per employee. The\ntotal sum allowed by the state to any property valuation administrator's office as\ncompensation for deputies, other authorized personnel, and for other authorized\nexpenditures shall not exceed the am ount fixed by the department. However, each\nproperty valuation administrator's office shall be allowed as a minimum such funds\nthat are required to meet the federal minimum wage requirements for two (2) full -\ntime deputies.\n(7) Beginning with the 1990-1992 biennium each property valuation administrator shall\nsubmit by June 1 of each year for the following fiscal year to the department a\nbudget request for his office which shall be based upon the number of employee\npositions allocated to his office under subsection (6) of this section and upon the\ncounty and city funds available to his office and show the amount to be expended\nfor deputy and other authorized personnel including employer's share of FICA and\nstate retirement, and oth er authorized expenses of the office. The department shall\nreturn to each property valuation administrator, no later than July 1, an approved\nbudget for the fiscal year.\n(8) Each property valuation administrator may appoint any persons approved by the\ndepartment to assist him in the discharge of his duties. Each deputy shall be more\nthan twenty -one (21) years of age and may be removed at the pleasure of the\nproperty valuation administrator. The salaries of deputies and other authorized\npersonnel shall be fi xed by the property valuation administrator in accordance with\nthe grade classification system established by the department and shall be subject to\nthe approval of the department. The Personnel Cabinet shall provide advice and\ntechnical assistance to the department in the revision and updating of the personnel\nclassification system, which shall be equitable in all respects to the personnel\nclassification systems maintained for other state employees. Any deputy property\nvaluation administrator employed or p romoted to a higher position may be\nexamined by the department in accordance with standards of the Personnel Cabinet,\nfor the position to which he is being appointed or promoted. No state funds\navailable to any property valuation administrator's office as compensation for\ndeputies and other authorized personnel or for other authorized expenditures shall\nbe paid without authorization of the department prior to the employment by the\nproperty valuation administrator of deputies or other authorized personnel or  the\nincurring of other authorized expenditures.\n(9) Each county fiscal court shall annually appropriate and pay each fiscal year to the\noffice of the property valuation administrator as its cost for use of the assessment,\nas required by KRS 132.280, an amount determined as follows:\nAssessment Subject to\nCounty Tax of:\nAt Least  But Less Than    Amount\n----   $100,000,000  $0.005 for each $100 of the first\n$50,000,000 and $0.002 for\neach $100 over $50,000,000.\n$100,000,000   150,000,000  $0.004 for each $100 of the first\n$100,000,000 and $0.002 for\neach $100 over $100,000,000.\n150,000,000   300,000,000  $0.004 for each $100 of the first\n$150,000,000 and $0.003 for\neach $100 over $150,000,000.\n300,000,000  ----   $0.004 for each $100.\n(10) The total sum to be paid by the fiscal court to any property valuation administrator's\noffice under the provisions of subsection (9) of this section shall not exceed the\nlimits set forth in the following table:\nAssessed Value of Property Subject to\nCounty Tax of:\nAt Least    But Less Than      Limit\n----     $700,000,000    $25,000\n$700,000,000   1,000,000,000      35,000\n1,000,000,000   2,000,000,000      50,000\n2,000,000,000   2,500,000,000      75,000\n2,500,000,000   5,000,000,000    100,000\n5,000,000,000   7,500,000,000    175,000\n7,500,000,000  30,000,000,000    250,000\n30,000,000,000   -----     400,000\nThis allowance shall  be based on the assessment as of the previous January 1 and\nshall be used for deputy and other personnel allowance, supplies, maps and\nequipment, travel allowance for the property valuation administrator and his\ndeputies and other authorized personnel, an d other authorized expenses of the\noffice.\n(11) Annually, after appropriation by the county of funds required of it by subsection (9)\nof this section,  and no later than August 1, the property valuation administrator\nshall file a claim with the county for that amount of the appropriation specified in\nhis approved budget for compensation of deputies and assistants, including\nemployer's shares of FICA and state retirement, for the fiscal year. The amount so\nrequested shall be paid by the county into the State Treasury by September 1, or\npaid to the property valuation administrator and be submitted to the State Treasury\nby September 1. These funds shall be e xpended by the department only for\ncompensation of approved deputies and assistants and the employer's share of FICA\nand state retirement in the appropriating county. Any funds paid into the State\nTreasury in accordance with this provision but unexpended by the close of the fiscal\nyear for which they were appropriated shall be returned to the county from which\nthey were received.\n(12) After submission to the State Treasury or to the property valuation administrator of\nthe county funds budgeted for personnel compensation under subsection (11) of this\nsection, the fiscal court shall pay the remainder of the county appropriation to the\noffice of the property valuation administrator on a quarterly basis. Four (4) equal\npayments shall be made on or before Septemb er 1, December 1, March 1, and June\n1 respectively. Any unexpended county funds at the close of each fiscal year shall\nbe retained by the property valuation administrator, except as provided in KRS\n132.601(2). During county election years the property valu ation administrator shall\nnot expend in excess of forty percent (40%) of the allowances available to his office\nfrom county funds during the first five (5) months of the fiscal year in which the\ngeneral election is held.\n(13) The provisions of this section  shall apply to urban -county governments and\nconsolidated local governments. In an urban -county government and a consolidated\nlocal government, all the rights and obligations conferred on fiscal courts or\nconsolidated local governments by the provisions of  this section shall be exercised\nby the urban-county government or consolidated local government.\n(14) When an urban -county form of government is established through merger of\nexisting city and county governments as provided in KRS Chapter 67A or when a\nconsolidated local government is established through merger of existing city and\ncounty governments as provided by KRS Chapter 67C, the annual county\nassessment shall be presumed to have been adopted as if the city had exercised the\noption to adopt as provid ed in KRS 132.285. For purposes of this subsection, the\namount to be considered as the assessment for purposes of KRS 132.285 shall be\nthe amount subject to taxation for full urban services.\n(15) Notwithstanding the provisions of subsection (9) of this sec tion, the amount\nappropriated and paid by each county fiscal court to the office of the property\nvaluation administrator for 1996 and subsequent years shall be equal to the amount\npaid to the office of the property valuation administrator for 1995, or the amount\nrequired by the provisions of subsections (9) and (10) of this section, whichever is\ngreater.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54627","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"d8848c8b7e9bcb92eac3dcc7047a7d90d5182f18a76f3eec05de9a1dbf08835d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.585","next":"us-ky/krs-132.591"},"notice":"GroundRules: Original legal text. Not legal advice."}