KRS 132.590 — Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court

(1) (a) The General Assembly of the Commonwealth of Kentucky hereby finds an d
determines that property valuation administrators in all counties are officers
whose jurisdiction or duties are coextensive with that of the Commonwealth
within the meaning of Section 246 of the Constitution of Kentucky.
(b) The compensation of the prope rty valuation administrator shall be based on
the schedule contained in subsection (2) of this section as modified by
subsection (3) of this section. The compensation of the property valuation
administrator shall be calculated by the department annually. S hould a
property valuation administrator for any reason vacate the office in any year
during his term of office, he shall be paid only for the calendar days actually
served during the year.
(2) The salary schedule for property valuation administrators prov ides for nine (9)
levels of salary based upon the population of the county in the prior year as
determined by the United States Department of Commerce, Bureau of the Census
annual estimates. To implement the salary schedule, the department shall, by
November 1 of each year, certify for each county the population group applicable to
each county based on the most recent estimates of the United States Department of
Commerce, Bureau of the Census. The salary schedule provides four (4) steps for
yearly increments within each population group. Property valuation administrators
shall be paid according to the first step within their population group for the first
year or portion thereof they serve in office. Thereafter, each property valuation
administrator, on Janu ary 1 of each subsequent year, shall be advanced
automatically to the next step in the salary schedule until the maximum salary
figure for the population group is reached. If the county population as certified by
the department increases to a new group lev el, the property valuation
administrator's salary shall be computed from the new group level at the beginning
of the next year. A change in group level shall have no effect on the annual change
in step. Prior to assuming office, any person who has previous ly served as a
property valuation administrator must certify to the department the total number of
years, not to exceed four (4) years, that the person has previously served in the
office. The department shall place the person in the proper step based upon a
formula of one (1) incremental step per full calendar year of service:
SALARY SCHEDULE
County Population Steps and Salary
by Group for Property Valuation Administrators
Group I Step 1 Step 2 Step 3 Step 4
0-4,999 $81,460 $83,928 $86,397 $88,865
Group II
5,000-9,999 88,865 91,334 93,802 96,270
Group III
10,000-19,999 96,270 98,739 101,207 103,676
Group IV
20,000-29,999 99,973 103,676 107,379 111,081
Group V
30,000-44,999 107,379 111,081 114,784 118,487
Group VI
45,000-59,999 111,081 116,018 120,955 125,892
Group VII
60,000-89,999 118,487 123,424 128,361 133,298
Group VIII
90,000-499,999 122,189 128,361 134,532 140,703
Group IX
500,000 and up 129,595 135,766 141,937 148,108
(3) (a) For calendar year 2024, the salary schedule in subsection (2) of this section
shall be increased by the amount of increase in the annual consumer price
index as published by the United States Department of Commerce for the year
ended December 31, 2023. This salary adjustment shall take effect on April
17, 2024, and shall not be retroactive to the preceding January 1.
(b) 1. For each calendar year beginning after December 31, 2024, upon
publication of the a nnual consumer price index by the United States
Department of Commerce, the annual rate of salary for the property
valuation administrator shall be determined by applying the increase in
the consumer price index to the salary in effect for the previous yea r.
This salary determination shall be retroactive to the preceding January 1.
A property valuation administrator's salary shall not exceed the
maximum salary set out for officers whose jurisdiction or duties are
coextensive with that of the Commonwealth wi thin the meaning of
Section 246 of the Constitution of Kentucky.
2. a. Each property valuation administrator who is serving in office on
April 17, 2024, who did not receive an eight percent (8%) salary
increase in July 2022 while serving as property valua tion
administrator shall receive a lump -sum payment that is equal to
eight percent (8%) of the sum the property valuation administrator
received between April 17, 2024, and the date the property
valuation administrator took office after July 1, 2022.
b. The department shall calculate the payments due the eligible
property valuation administrators as set out in subdivision a. of
this subparagraph and shall direct that the eligible property
valuation administrators each receive a lump -sum payment on or
before June 30, 2024.
(c) In addition to the step increases based on service in office, each property
valuation administrator shall be paid an annual incentive of six hundred
eighty-seven dollars and sixty -seven cents ($687.67) per calendar year for
each forty (40) hour training unit successfully completed based on continuing
service in that office and, except as provided in this subsection, completion of
at least forty (40) hours of approved training in each subsequent calendar
year. If a property valuation admi nistrator fails without good cause, as
determined by the commissioner of the department, to obtain the minimum
amount of approved training in any year, the officer shall lose all training
incentives previously accumulated. No property valuation administrat or shall
receive more than one (1) training unit per calendar year nor more than four
(4) incentive payments per calendar year. Each property valuation
administrator shall be allowed to carry forward up to forty (40) hours of
training credit into the follo wing calendar year for the purpose of satisfying
the minimum amount of training for that year. This amount shall be increased
by the consumer price index adjustments prescribed in paragraphs (a) and (b)
of this subsection. Each training unit shall be appro ved and certified by the
department. Each unit shall be available to property valuation administrators
in each office based on continuing service in that office. The department shall
promulgate administrative regulations in accordance with KRS Chapter 13A
to establish guidelines for the approval and certification of training units.
(4) Notwithstanding any provision contained in this section, no property valuation
administrator holding office on April 17, 2024, shall receive any reduction in salary
or reduction in adjustment to salary otherwise allowable by the statutes in force on
April 17, 2024.
(5) Deputy property valuation administrators and other authorized personnel may be
advanced one (1) step in grade upon completion of twelve (12) months' continuous
service. The department may make grade classification changes corresponding to
any approved for department employees in comparable positions, so long as the
changes do not violate the integrity of the classification system. Subject to
availability of funds , the department may extend cost -of-living increases approved
for department employees to deputy property valuation administrators and other
authorized personnel, by advancement in grade.
(6) Beginning with the 1990 -1992 biennium, the department shall prep are a biennial
budget request for the staffing of property valuation administrators' offices. An
equitable allocation of employee positions to each property valuation
administrator's office in the state shall be made on the basis of comparative
assessment work units. Assessment work units shall be determined from the most
current objective information available from the United States Bureau of the Census
and other similar sources of unbiased information. Beginning with the 1996 -1998
biennium, assessment work units shall be based on parcel count per employee. The
total sum allowed by the state to any property valuation administrator's office as
compensation for deputies, other authorized personnel, and for other authorized
expenditures shall not exceed the am ount fixed by the department. However, each
property valuation administrator's office shall be allowed as a minimum such funds
that are required to meet the federal minimum wage requirements for two (2) full -
time deputies.
(7) Beginning with the 1990-1992 biennium each property valuation administrator shall
submit by June 1 of each year for the following fiscal year to the department a
budget request for his office which shall be based upon the number of employee
positions allocated to his office under subsection (6) of this section and upon the
county and city funds available to his office and show the amount to be expended
for deputy and other authorized personnel including employer's share of FICA and
state retirement, and oth er authorized expenses of the office. The department shall
return to each property valuation administrator, no later than July 1, an approved
budget for the fiscal year.
(8) Each property valuation administrator may appoint any persons approved by the
department to assist him in the discharge of his duties. Each deputy shall be more
than twenty -one (21) years of age and may be removed at the pleasure of the
property valuation administrator. The salaries of deputies and other authorized
personnel shall be fi xed by the property valuation administrator in accordance with
the grade classification system established by the department and shall be subject to
the approval of the department. The Personnel Cabinet shall provide advice and
technical assistance to the department in the revision and updating of the personnel
classification system, which shall be equitable in all respects to the personnel
classification systems maintained for other state employees. Any deputy property
valuation administrator employed or p romoted to a higher position may be
examined by the department in accordance with standards of the Personnel Cabinet,
for the position to which he is being appointed or promoted. No state funds
available to any property valuation administrator's office as compensation for
deputies and other authorized personnel or for other authorized expenditures shall
be paid without authorization of the department prior to the employment by the
property valuation administrator of deputies or other authorized personnel or the
incurring of other authorized expenditures.
(9) Each county fiscal court shall annually appropriate and pay each fiscal year to the
office of the property valuation administrator as its cost for use of the assessment,
as required by KRS 132.280, an amount determined as follows:
Assessment Subject to
County Tax of:
At Least But Less Than Amount
---- $100,000,000 $0.005 for each $100 of the first
$50,000,000 and $0.002 for
each $100 over $50,000,000.
$100,000,000 150,000,000 $0.004 for each $100 of the first
$100,000,000 and $0.002 for
each $100 over $100,000,000.
150,000,000 300,000,000 $0.004 for each $100 of the first
$150,000,000 and $0.003 for
each $100 over $150,000,000.
300,000,000 ---- $0.004 for each $100.
(10) The total sum to be paid by the fiscal court to any property valuation administrator's
office under the provisions of subsection (9) of this section shall not exceed the
limits set forth in the following table:
Assessed Value of Property Subject to
County Tax of:
At Least But Less Than Limit
---- $700,000,000 $25,000
$700,000,000 1,000,000,000 35,000
1,000,000,000 2,000,000,000 50,000
2,000,000,000 2,500,000,000 75,000
2,500,000,000 5,000,000,000 100,000
5,000,000,000 7,500,000,000 175,000
7,500,000,000 30,000,000,000 250,000
30,000,000,000 ----- 400,000
This allowance shall be based on the assessment as of the previous January 1 and
shall be used for deputy and other personnel allowance, supplies, maps and
equipment, travel allowance for the property valuation administrator and his
deputies and other authorized personnel, an d other authorized expenses of the
office.
(11) Annually, after appropriation by the county of funds required of it by subsection (9)
of this section, and no later than August 1, the property valuation administrator
shall file a claim with the county for that amount of the appropriation specified in
his approved budget for compensation of deputies and assistants, including
employer's shares of FICA and state retirement, for the fiscal year. The amount so
requested shall be paid by the county into the State Treasury by September 1, or
paid to the property valuation administrator and be submitted to the State Treasury
by September 1. These funds shall be e xpended by the department only for
compensation of approved deputies and assistants and the employer's share of FICA
and state retirement in the appropriating county. Any funds paid into the State
Treasury in accordance with this provision but unexpended by the close of the fiscal
year for which they were appropriated shall be returned to the county from which
they were received.
(12) After submission to the State Treasury or to the property valuation administrator of
the county funds budgeted for personnel compensation under subsection (11) of this
section, the fiscal court shall pay the remainder of the county appropriation to the
office of the property valuation administrator on a quarterly basis. Four (4) equal
payments shall be made on or before Septemb er 1, December 1, March 1, and June
1 respectively. Any unexpended county funds at the close of each fiscal year shall
be retained by the property valuation administrator, except as provided in KRS
132.601(2). During county election years the property valu ation administrator shall
not expend in excess of forty percent (40%) of the allowances available to his office
from county funds during the first five (5) months of the fiscal year in which the
general election is held.
(13) The provisions of this section shall apply to urban -county governments and
consolidated local governments. In an urban -county government and a consolidated
local government, all the rights and obligations conferred on fiscal courts or
consolidated local governments by the provisions of this section shall be exercised
by the urban-county government or consolidated local government.
(14) When an urban -county form of government is established through merger of
existing city and county governments as provided in KRS Chapter 67A or when a
consolidated local government is established through merger of existing city and
county governments as provided by KRS Chapter 67C, the annual county
assessment shall be presumed to have been adopted as if the city had exercised the
option to adopt as provid ed in KRS 132.285. For purposes of this subsection, the
amount to be considered as the assessment for purposes of KRS 132.285 shall be
the amount subject to taxation for full urban services.
(15) Notwithstanding the provisions of subsection (9) of this sec tion, the amount
appropriated and paid by each county fiscal court to the office of the property
valuation administrator for 1996 and subsequent years shall be equal to the amount
paid to the office of the property valuation administrator for 1995, or the amount
required by the provisions of subsections (9) and (10) of this section, whichever is
greater.