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From YouTube: Interim Joint Committee on Local Government (9-27-22)
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A
B
A
C
A
Here
very
good,
we
have
quorum.
Next
thing
we
have
is
two
sets
of
minutes.
The
first
is
for
the
interim
joint
committee
on
July
19th
I've
got
a
motion
for
approval
on
those
we
have
emotions.
Is
there
a
second
motion?
Second,
all
in
favor
say
aye
aye
any
post,
okay,
the
minutes
for
July
19th
is
are
approved.
Then
we
have
another
set
of
minutes
for
the
joint
meeting
on
August
the
25th.
Is
there
a
motion
for
those
Motion
in
a
second
all
in
favor,
say:
aye
aye.
Can
you
post
minutes
are
approved
very
good.
A
Thank
you
for
that
all
right
today
we
have
two
groups
before
us
and
the
first
group
is
going
to
be
the
PBA
group.
If
we
want
to
come
forward
to
the
desk,
those
are
going
to
testify
and
we'll
let
you
introduce
yourselves.
We
have
three
or
four.
Maybe
that
are
testified
right.
A
A
Oh
and
your
your
mic
is
the
green.
If
you
push
the
button,
the
Green
Dot
comes
on.
D
Okay,
my
name
is
Kathy
Thompson
I
am
the
director
of
State
valuation,
which
was
the
within
the
office
of
property
evaluation
and
we're
here,
on
behalf
of
the
Department
of
Revenue,
to
address
what
our
role
would
be
in
this.
E
E
As
Kathy
said,
we've
been
requested
to
provide
information
about
an
online
filing
system
for
tangible
personal
property,
an
online
system.
Our
filing
system
was
a
recommendation
made
a
couple
of
years
ago
by
the
PVA
Office
task
force,
and
earlier
this
year,
Senate
Bill
232,
which
authorized
the
development
of
an
online
filing
system,
was
filed
and
passed
in
the
Senate.
D
Okay,
Banks,
basically
what
Tom
said
our
purpose
here
is
just
to
address
this
online,
tangible
personal
property
tax
filing
system,
and
how
what
Department's
role
would
be?
Should
this
measure.
A
D
Currently,
with
the
systems
we
have,
the
Department
of
Revenue
Office
property
valuation
is
responsible
under
KRS
132
486
for
administering
a
centralized
ad
valorem
system.
The
current
mainframe
system
was
developed
in
1988
and
it
provides
the
120
property
valuation
administrator
offices.
The
ability
to
manually
enter
these
tangible
returns
for
their
respective
counties.
D
So
an
online
filing
system
for
tangible
property
would
serve
to
allow
taxpayers
and
their
representatives
to
file
these
business.
Personal
property
taxes
returns
via
an
online
portal.
The
returns
filed
online
would
then
be
available
to
export
into
a
format
allowing
for
an
upload
into
each
County's
tax
roll
program.
D
Currently
we
have
two
systems,
we
have
the
tangible
property
tax
system,
and
that
is
where
the
pvas
enter
the
returns
that
they
receive
by
the
due
date
of
May
15th
each
year,
and
we
have
the
omitted
tax
system,
and
that
is
basically
assessments
done
by
the
Department
of
Revenue,
either
through
audit
or
through
late
filed
returns,
or
these
returns
weren't
sent
to
the
property
valuation
offices
by
the
due
date.
D
D
D
There's
about
ten
thousand
two
hundred
returns
processed
annually
in
fiscal
year,
21
there
was
31.7
Million
collected
in
that
system
was
17.9
million
being
distributed
to
local
taxing
jurisdictions.
There's
also
audits
that
are
done
by
another
area
within
the
Department
of
Revenue
were
any
omissions
get
processed
through
the
omitted
system.
D
So
this
is
a
picture
of
page
one
of
the
return,
and
basically
the
purpose
of
this
is
to
show
you
the
complexity
of
filing.
That's
returned,
there's,
multiple
classifications,
you
have
a
schedule
A
and
A
schedule,
B
and
a
schedule.
A
is
anything,
that's
not
manufacturing
schedule.
B
is
property
filed
that
is
actively
engaged
in
manufacturing.
Then
you
have
all
those
different
line
items
at
the
lower
that
below
that.
That
is
mostly
covers
inventory
some
industrial
revenue,
bonds,
supplies
and
construction
work
in
process.
D
So
the
classification
for
the
property
tax
system
for
tangible
or
business
personal
property
is
pretty
complex.
You
have
a
schedule
a
and
a
schedule.
B
and
basically
you
have
an
index
Factor,
that's
computed
annually,
that's
based
upon
replacement,
cost,
new,
less
depreciation,
and
you
have
different
classes,
which
is
class
one
through
six,
which
utilizes
whatever
the
a
useful
life
of
the
equipment
would
be.
The
factors
are
the
same
for
both
A
and
B.
D
D
D
The
efficiencies
would
significantly
reduce
the
amount
of
manual
data
entry
and
that
would
be
needed
and
eliminate
duplication
efforts.
The
tax
rows
can
be
produced
efficiently
to
assist
local
tax
and
jurisdictions
and
setting
their
tax
rates,
and
it
would
provide
cost
savings
concerning
mailing
and
processing
returns
for
all
parties,
taxpayers
wouldn't
have
to
pay
to
mail.
The
return
Ally
this
at
the
state
level.
D
D
D
So
basically,
the
system
is
designed
to
process
these
omitted,
tangible
returns
and
to
bill
for
audits.
It
has
automated
functions
in
it
now
that
will
create
a
tax
liability
computation.
That's
one
thing:
the
other
system
does
not
do
it's.
Basically,
a
portal
for
the
returns.
The
bills
are
done,
I'm,
not
touching
it
sorry.
D
There's
an
assessment
now
this
preparation
and
billing.
So
therefore
all
taxing
jurisdictions-
tax
rates
has
to
be
entered
into
this
system
for
both
the
state
and
local
based
on
the
classification.
So
then
we
have
to
re.
We
have
to
distribute
the
monies
that's
collected
to
all
the
local
taxing
districts,
so
this
portion
of
the
system
is
a
whole
lot
more
complex
than
the
one
that
we
do
for
the
tangible
system.
D
F
Yes,
thank
you
currently
here
in
Franklin
County,
my
staff
consists
of
four
full-time
employees
and
two
part-time
during
the
time
as
Kathy
described
is
we
start
data
entering
probably
mid-January
through
the
end
of
May
now
during
that
time,
the
first
two
weeks
of
May
is
probably
our
most
important
time
period
and
busiest
time
it's
our
open
inspection
period
as
well,
so
I
have
one
full-time
employee,
doing
data
entry
all
day,
long,
usually
from
January
through
into
May
and
another
full-time,
employee
or
part-time.
F
Whatever
I
can
spare
to
check
those
numbers
and
owners
information,
it's
very
time,
consuming
proofreading
them
communicating
with
the
accountants
making
sure
we
have
the
accurate
numbers
in
the
system.
So
that
way,
the
taxing
jurisdictions
can
set
the
tax
rates
depending
on
what
the
numbers
are
in
our
system.
So
this
would
very
much
benefit
the
pvas.
F
G
Right
so
my
office
has
fully
staffed
as
18
full-time
staff,
members,
deputies
and
a
couple
of
part-timers.
We
do
about
7
500,
tangible
tax
returns
a
year
and
it
works
out
to
be
about
three
quarters
of
a
man
year
as
the
total
investment
in
that.
So
it's
about
half
the
time
of
a
full-timer
and
about
half
the
time
of
one
of
our
part-timers,
then
some
additional
administrative
overhead,
our
customer
service
department
does
all
the
mail
processing,
but
it's
a
it's
a
fairly
labor-intensive
process.
G
We
do
the
again
the
mail,
sorting,
processing
it
unstapling,
everything
making
sure
that
there
aren't
things
stapled
together
and
then
putting
it
in
various
putting
it
in
various
categories.
Then
we
do
all
the
data
entry.
We
proofread
everything
to
look
for
errors,
and
then
we
also
scan
everything
so
that
we
have
an
electronic
copy
of
it
and
also
file
a
paper
copy.
And
then,
after
we
have
that
in
the
office
for
a
couple
years,
we
send
that
into
into
an
archive.
So
we
can
the
numbers
work
out
to.
G
We
can
do
about
four
between
four
and
five
returns
per
hour
and
it
cost
us
about
six
dollars
and
fifty
cents
total.
When
I
say
us,
I
mean
us
out
of
local
funds
and
and
staff
salary
and
benefits
about
six
dollars
and
fifty
cents
per
return,
and
some
of
the
things
that
we
would
benefit.
You
know
right
now.
We
don't
have
I'm
a
data
guy.
G
That's
what
my
expertise
and
background
is
in
and
I
can't
do
any
ad
hoc
queries
on
the
tangible
stuff
to
look
for
things
like
outliers
and
to
help
me
find
errors
and
do
additional
quality
control.
That
I
would
like
to
do
so.
That
would
be
one
big
benefit
from
my
standpoint.
That
I
would
see
from
a
from
a
better
point
of
entry
and
database.
H
Thank
you
all
for
the
presentation.
I
think
putting
this
in
an
online
system
makes
sense
for
better
tracking
for
everybody's
ease
of
use
for
the
for
the
folks
who
are
filing
these
returns
and
everything
else
I'm
going
to
shift
my
question
just
a
little
bit
and
Tom
or
Kathy
helped
me
answer
this.
If
you
can,
when
school
districts
get
their
report
on
Revenue
classifications,
there
are
four
different
property
fields
that
they
get
is
my
understanding,
which
is
the
tangible,
personal,
real
estate,
distilled
spirits
and
then
public
service.
H
D
The
public
servicer
we
have
two
Public
Service
in
Centralia,
assist
so
there's
a
definition
in
statute
for
public
service
and
it's
primarily
your
utilities,
your
railroads
Airlines,
you
know
electric
and
gas
companies.
Then
we
have
some
centrally
assessed
that
are
like
the
telecoms,
landfills,
railroad
car
lines,
they're
still
done
by
Frankfurt.
So
all
that
information
we
get
returned
filed
from
these
companies.
Now
the
public
service
companies
are
the
utilities
and
they're
done
by
a
unit
assessment,
which
means
we're
assessing
the
entire
business.
D
We
look
at
income
stock
and
debt
cost
approach
and
we
come
up
with
a
value.
Then
there
has
to
be
an
allocation
made.
If
they
have
Assets
in
and
out
of
Kentucky,
then
we
came
up
with
a
Kentucky
value.
D
Once
we
have
that
done,
we
send
the
certification
to
the
the
information
to
the
taxpayers.
We
Bill
the
state
amount
and
then
once
they
they're
allowed
60
days
to
file
a
protest
or
to
pay
their
bill.
If,
if
they
file
a
protest,
they
send
us
or
their
claimed
amount
if
they
pay
their
bill,
that's
their
assessment
and
then
we
certify
to
the
county
clerk
the
values
where
they
get
the
bills
produced
locally
and
they
also
certify
to
the
city
or
Independent
School
District.
Should
they
do
their
own
bill.
D
The
assessment
amounts,
because
these
returns
are
due
in
April
30th.
Some
are
due
May
15th
and
it's
time
to
set
your
tax
rate
in
July.
So
what
we
do
is
run
an
estimate
based
on
the
prior
year
of
how
those
certificate
where
they
set
their
tax
rates.
So
it's
it's
always
a
year
behind,
because
you
can't
do
incense
and
appraisal
on
a
company
to
come
up
with
that
in
that
short
of
time
to
have
that
information
available.
So
the
the
prior
year
is
used
as
the
assessment
for
the
current
year.
So.
H
My
reason
for
asking
that
question
is
we
had
a
situation
come
up
in
one
of
my
school
districts
this
year,
where
they
receive
nothing
for
that
category
whatsoever,
and
we
know
we
have
companies
that
are
operating
inside
the
boundaries
of
our
community,
but
they
don't
get
anything
showing
them.
What
that
amount
is
or
anything.
Okay,.
H
When
they
get
the
report
from
the
Department
of
Education,
it
only
lists
real
and
tangible
there's
nothing
for
public
service
and
obviously
we
don't
have
distilled
Spirits,
which
makes
sense,
but
we
get
nothing
for
that
according
to
to
the
school
board
and
they've
been
trying
to
work
through
this
I
had
this
I
know.
This
is
not
what
the
presentation
was
about,
but
since
you
all
were
here
today,
this
popped
up
a
month
or
so
ago,
and
it
was
timely.
So
we.
E
Which
which
school
district
it's.
H
Know
that
they
have
real
PRI,
one
of
the
one
of
the
public
service
companies
that
we
looked
up
has
some
real
property
in
the
community
and
it's
assessed
under
the
real
property
role.
But
it's
but
it's
nothing
but
the
real
property
itself
that
they
own,
where
they
have
the
little
the
little
buildings
that
they
work.
A
D
A
Thank
you,
Mr
Crawford
I.
Could
you
give
us
or
a
little
bit
of
a
breakdown,
because
the
presentation
that
we
were
given
last
year
or
the
description
about
the
program
would
be
that
there
may
be
like
a
two-step
process
that
we
could
to
implement
this?
And
could
you
talk
about
approximate
costs
and
things?
There
may
be
some
people
here
on
a
r
that
might
be
interested
in
that.
Well,.
E
As
you
said,
there
are
two
components
to
the
current
system
that
we
use
and
Kathy
mentioned
them:
the
tangible
property
tax
system
TPT
the
acronym
and
the
omitted
property
tax
system,
the
opt-
and
we
have
had
some
we've
made
some
inquiries
to
try
to
get
a
good
estimate
for
the
cost
from
a
vendor.
E
That
does
a
lot
of
work
with
his
local
officials
with
previous
sheriffs
and
Clerks,
and
we're
still
waiting
to
hear
about
what
kind
of
investment
they
would
come
up
with
for
that
type
of
system,
at
least
on
the
front
end.
We
think
that's
the
less
complicated
end
that
would
be
less
expensive
to
implement
because
on
the
back
end
with
the
omitted,
there's
so
many
other
factors
with
local
tax
rates
and
distributions,
and
that
type
of
thing
we
feel
like
it'd,
be,
we
feel,
like
it'd,
be
more
costly,
but
we
don't
know.
E
A
A
Let
everybody
clear
out
of
the
way
and
let
them
move
forward.
County
clerks
are
here
today
to
just
kind
of
give
us
an
update
on
the
recorded
instrument.
Electronic
filing
portal-
if
you
recall,
We've,
set
this
process
in
in
motion
here
to
update
our
County
Court
Clerk's
offices
and
that's
what
they're
here
to
report
on
as
well.
We've
got
three
clerks
here
to
give
us
some
real-time
information
on
how
things
are
going.
Ladies
and
gentlemen,
if
you
want
to
just
introduce
yourself
and
the
floor
beers.
I
J
All
right
so
this
morning
we
wanted
to
thank
you
for
allowing
us
to
appear
and
give
you
an
update
about
Senate
Bill,
135
..
There's
several
members
that
we
want
to
to
thank
Senate.
Bill
135
sets
forth
a
plan
for
Kentucky
to
modernize
the
handling
of
our
recorded
instruments
that
are
held
in
the
county,
clerk's
offices.
J
The
members
that
we
want
to
particularly
thank
this
morning
is
representative
Michael
Meredith
and
who
co-chairs
this
committee
and
his
Center
counter
counterpart
Jason
Howe,
who
ably
led
the
county
clerk's
modernization
task
force.
This
last
interim.
Several
of
you
here
today
were
members
of
that
task
force
and
we
thank
each
of
you
for
your
service
and
assistance
in
helping
everyone
achieve
the
goal
of
modernization
for
land
records.
J
We're
going
to
update
you
on
several
different
aspects
of
Senate
Bill
135.
Today,
Jason's
going
to
start
us
off
with
the
topic
of
the
10
permanent
storage
fee,
foreign.
I
I
Senate
Bill
135
requires
that
the
County
Fiscal
courts
establish
a
separate
account
into
which
clerks
will
transfer
the
ten
dollar
fees
that
are
collected.
The
funds
are
to
accumulate
in
that
account
until
the
county
clerk
seeks
payment
for
one
of
five
categories
of
expenditures
relating
to
the
recorded
instruments.
I
I
In
addition,
auditor's
office
confirmed
that
reoccurring
payments
do
not
need
to
be
made
on
the
fiscal
Court's
standing
orders.
Excuse
me
will
cause
a
physical
cord
itself,
doesn't
play
a
role
in
the
approval
or
the
disapproval
of
payments,
from
the
account
finally,
and
perhaps
most
importantly,
to
the
fiscal
courts.
The
audra's
office
confirmed
that
they
will
only
audit
fiscal
courts
with
regard
to
the
10
fee.
I
I
I
A
few
examples
several
of
our
treasurers
have
told
us
that
they
don't
understand
why
they
are
paying
these
bills
when
it
is
kind
of
clerk
fees.
Specifically,
a
few
clerks
in
Western
Kentucky
are
experiencing
difficulties
in
one
County.
The
treasurer
has
rep
for
used
to
pay
an
invoice
unless
the
county
clerk
goes
before
the
Fiscal
Court
meeting
to
ask
for
payment
in
another
County.
The
Fiscal
Court
is
causing
a
different
problem
for
its
clerk.
I
C
The
second
area
we'd
like
to
address
is
kdla,
and
with
that
we
do
have
some
good
news.
Communication
between
the
kdla
and
the
clerk's
Association
has
about
deadlines,
and
upcoming
opportunities
has
improved
and
that's
a
it's
to
their
credit.
They
have
done
a
better
job
at
that.
However,
the
bad
news
is,
the
kdla
staff
continues
nitpicking
Grant
applications
and
updating
policies
without
informing
clerks,
as
opposed
to
providing
assistance
to
ensure
that
applications
can
be
approved
and
that
the
money
can
be
used
intended.
F
C
Kdla
is
getting
ready
to
issue
the
latest
grant
funding
application,
and
our
hope
is
that
some
of
these
issues
will
be
worked
out
before
the
upcoming
cycle.
In
addition,
we
hope
that
the
cabinet
will
conduct
a
wide
search
for
Terry
Manuel's
successor
at
State
library,
library,
librarian
upon
his
upcoming
retirement,
rather
than
simply
a
point
from
within.
This
is
a
very
specialized
role
in
our
government
and
it
requires
a
very
broad
search
and
we
would
like
to
see
that
that
would
potentially
produce
a
better
candidate
for
that
position.
J
So
our
first
recording
deadline
from
Senate
Bill
135
is
the
implementation
of
recording
land
record
documents
electronically.
So
our
title
Searchers
attorneys
and
mortgage
companies
and
all
of
those
who
submit
documents
to
our
office
would
be
able
to
do
that
electronically
to
our
offices
and
be
able
to
have
their
documents
recorded
and
returned
to
them
electronically.
J
Currently,
approximately
56
counties
offer
e-recording.
Approximately
115
of
counties
have
contracts
with
vendors
that
offer
software
that
accept
e-recording,
which
should
ease
the
adoption
of
the
first
deadline
and
since
2020
well
over
60
000
documents
have
been
e-recorded
in
counties
that
are
currently
accepting
e-recording.
All
of
us
sitting
at
this
table
are
currently
accepting
e-recordings.
J
Those
of
us
with
the
portals,
as
well
as
our
vendors
who,
who
work
with
counties
County
clerks
throughout
the
Commonwealth,
are
working
to
answer
any
questions
and
otherwise
position
the
counties
who
are
not
currently
e-recording
to
meet
the
requirement
of
Senate
Bill
135..
There
are
several
County
clerks
who
are
shadowing
in
our
counties
to
see
how
e-recording
Works
day
to
day
to
try
to
implement
that
in
their
own
counties.
As
that
deadline
is
is
coming
near.
Our
one
concern
that
we
do
have
about
the
deadline
is
establishing
the
e-recording
portal.
J
Is
that
the
appropriation
that
was
in
the
budget
that
recently
approved
the
budget
is
to
be
paid
only
in
the
second
year
of
the
budget
and
during
the
biennium,
which
Begins
the
day
after
the
June
30th
2023
deadline.
J
So
we
do
have
a
concern
that
for
our
smaller
counties,
they
will
not
have
the
funding
that's
needed
to
be
able
to
implement
the
first
requirement
of
Senate
Bill
135,
which
I'm
I
know
that
the
bill
sponsors
the
last
set
the
last
session
when
this
was
approved
or
well
aware
of,
we
do
request
that
we
push
back
the
deadline
by
six
months
so
that
our
counties
that
need
extra
assistance
beyond
the
ten
dollar
fee
and
the
potential
for
the
kdla
money,
especially
the
small
counties
as
I've
already
mentioned,
would
be
able
to
meet
the
requirement
of
the
bill.
J
This
six-month
delay
should
be
sufficient
without
delaying
any
more
of
the
mandated
dates
that
are
in
Senate
Bill
135.
We're
not
asking
that
any
of
the
other
dates
be
moved
just
the
first
date,
so
that
the
e-recording
requirement
can
be
met
in
addition
to
pushing
back
the
deadline.
There's
a
few
other
minor
technical
changes
that
we
may
need
to
make
as
we
move
forward
with
with
some
cleanup
legislation,
not
anything
sweeping
just
some
Minor
Details,
like
with
the
development
of
Senate
Bill
135.
J
H
Tabitha
Chris
Jason,
it's
been
a
pleasure
Debbie
been
a
pleasure
working
with
all
of
you
all
through
this
process,
you
mentioned
115
Counties
have
contracts
currently
in
process
of
the
five
remaining
kind
of.
What
is
their
status?
Do
we
do?
We
know
where
they're
at.
J
We
we
don't
have
an
update
exactly
where
each
of
them
are
I.
Think
that
they're
all
well
aware
of
the
deadline
and
all
concerned
about
the
funding
for
their
counties,
so
I
think
it's
something
that
we're
working
towards
and
as
we
get
closer
to
knowing
more
about
the
RFP
process,
with
the
25
million
I
think
that
that
will
help
Shore
up
some
information
for
them.
I
think
that
some
are
just
nervous
and
scared
about
the
process.
J
Change
is
very
difficult
for
some
and
and
that's
part
of
the
education
piece
that
we've
been
trying
to
work
towards
as
an
association
so
having
those
e-recording
vendors
available
at
our
conferences.
Having
you
know,
opportunities
for
them
to
see
the
product
working
in
other
counties
has
been
a
big
deal
and
has
really
helped
ease
some
nerves
of
some
of
the
ones
who
haven't
jumped
on
board
in
that
56
number.
Just
yet.
Thanks
welcome.
A
Can
you
remind
us
where
the
Grant
funds
for
kdla
comes
from.
J
Absolutely
so
the
grant
funding
from
kdla
is
solely
by
the
e-recording
or
the
recordings
that
we
have
in
our
office.
There's
one
dollar
fee
of
each
recording
that
we
take
in
in
the
county
clerk's
office.
The
county
clerk's
office
is
the
only
entity
putting
into
that
fund,
which
is
why
we
really
appreciated
the
the
Swift
move
of
the
the
legislator
to
to
have
90
percent
of
that
funding.
Coming
back
to
county
clerks,
it's
just
been
very
difficult
to
secure
those
grants.
A
So
have
y'all
had
kind
of
one-on-one
conversations
with
kdla
any
of
your
associations.
Talking
about
the
difficulties
that
you've
had
have
you
had
that
conversation?
We
have
yeah.
J
We've
had
multiple
conversations,
including
the
kdla
falls
under
the
education
cabinet,
so
we've
even
spoke
with
at
the
time
she
was
the
deputy
secretary
currently
she's,
the
secretary
of
the
education
cabinet,
had
meetings
with
her
and
Mr
manual
in
regards
to
the
difficulties
that
we
were
experiencing
with
the
grant
process.
Just.