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From YouTube: PVA Task Force
Description
PVA Task Force meeting located in room 171 of the Annex.
Live Stream provided by LRC Staff
A
A
A
B
A
You
you're
very
welcome.
We
we
have
one
presenter.
Today
we
have
mac
bushart,
he's
executive
director
of
the
kentucky
pva
association
and
mr
bussard.
We
we
have
plenty
of
time
for
you
to
go
through
your
presentation
and
then
we
will
probably
have
some
questions
following
and
we
look
forward
to
hearing
from
you
and
hearing
what
you
had
to
present.
So
the
floor
is
yours,
sir,
if
you
want
to
take
off.
Thank
you.
B
B
B
Thank
you.
So
this
is
the
number
one
thing
that
pva's
do
if
nothing
else.
This
is
absolutely
the
critical
thing
that
pbas
do.
We
are
responsible
for
assessing
all
real
intangible
property
at
a
hundred
percent
of
its
fair
cash
value.
As
of
a
january
1
assessment
date,
real
property
is
divided
up
into
three
categories:
being
residential
farm
and
commercial
and
then
the
tangible
property
we
are
responsible
for
include
cars,
boats,
airplanes,
trailers,
business
inventory,
business,
furniture,
business
fixtures.
B
B
B
B
The
department
of
revenue
authorizes
the
pva
office
budget,
all
120
of
them.
The
audits
of
each
pva
office
are
responsibility
of
the
state
auditor.
We
use
agreed
upon
procedures.
So
there's
a
certain
number
of
things
that
the
auditor's
office
looks
at
when
they
go
through
an
audit
and
they
normally
try
to
audit
one
out
of
every
four
counties
or
shooting
they
try
to
normally
audit
an
office
one
out
of
every
four
years,
so
in
other
words,
in
a
four
year
cycle,
they
would
have
looked
at
each
county.
B
B
A
B
B
They
were
low
that
median
number
showed
89,
and
let's
assume
that
the
total
assessment
real
estate
assessment
in
that
county
is
500
million
well
to
get
to
95.
You've
got
to
raise
six
percent,
so
six
percent
of
500
million
is
30
million,
and
so
a
pva
would
have
to
reassess
property
to
attain
an
additional
30
million
dollars
before
they
would
be
certified
by
revenue
next
slide.
Please.
B
B
So
if,
if
an
assessment
increases,
then
the
districts
can
keep
the
same
tax
rate
and
still
get
a
four
percent
increase
in
the
revenue
up
to
four
percent,
and
then,
if
they
decrease,
then
the
districts
can
raise
their
rate
to
get
the
same
revenue
amount
as
they
did
the
previous
year
or
they
can
actually
go
up
to
four
percent.
Should
they
choose
to
do
so
anything
over
four
percent,
then
that
becomes
subject
to
a
voter
referendum
and
typically
that
doesn't
take
place.
B
B
Each
of
these
properties
have
got
to
be
mapped
and
identified
has
to
ownership
characteristic.
Data
is
accumulated
on
those
properties,
so
you
have
to
measure
the
you
know.
The
the
outside
boundaries
of
the
home
pvas
nor
their
deputies
go
inside
a
home
ever
we're
only
looking
at
the
outside
square
footage.
B
We
put
those
on
sketches,
and
then
we
take
photographs
of
the
of
the
property
we're
required
to
maintain
ownership
information.
We
are
typically
the
very
best
information
available
as
to
who
owns
a
piece
of
property
and
and
we
get
get
a
lot
of
requests
for
that
information.
Sometimes
we
also
therefore
keep
up
with
transferring
the
property
record.
B
B
B
But
you
are
looking
to
make
sure
that
the
the
the
pictures
reflect
the
condition
of
the
house
and
you're
re
reviewing
the
assessment
on
that
property
and
that
typically
is
going
to
take
place
in
that
quad
plan
area.
However,
it
does
not
have
to
I
mean
each
property
is
supposed
to
be
assessed
at
a
hundred
percent
of
its
value
in
any
given
year,
but
for
the
most
part,
pbas
will
try
to
use
that
quad
plan
to
to
to
make
sure
that
they
are
covering
the
entire
county
next
slide.
Please.
B
These
are
billion
dollars
and,
for
instance,
in
from
2018
to
2019,
that's
roughly
a
10
billion
dollar
increase
and
at
a
12.2
cents
per
hundred
dollar
valuation
for
state
rate,
that's
a
little
over
12
million
dollars.
It
comes
back
to
the
state
in
additional
income.
Initial
funding
next
slide.
Please.
A
B
B
The
state
expenditure
for
that
year,
I
think,
was
around
56
million
and
the
local
expenditure
and
I'll
get
into
the
weeds
a
little
bit
better
on
that
later
ends
up
being
about
66.5
million
dollars.
So
our
state
income
return.
It's
the
600
million
to
the
56
million
is
a
is
about
11
1.,
the
local
districts,
which
includes
schools
and
health
departments
and
libraries
and
all
the
and
the
fiscal
courts.
B
Those
return
on
investment
is
about
248
to
one
which
is
absolutely
tremendous,
and
then
the
total
income
to
cost
to
all
districts
is
48
to
1.,
and
one
of
the
reasons
that
that
local
tax
district
is
so
big
and
I'll.
Talk
about
that.
A
little
bit
later
as
well
is
that
cities
and
counties
are
the
only
local
entities
that
help
provide
for
a
pva
budget.
B
B
B
B
B
A
B
Pictometry
is
a
particular
company
that
does
aerophotographer
or
aerial
photography,
but
they
are
also
able
to
do
photography.
That
is
it's
actually
at
an
angle
and
you're
able
to
get
a
for
all
four
sides
of
a
building.
You
can
actually
measure
the
building,
depending
on
how
the
accuracy
of
the
the
imagery
and
again
there's
some
there's
some
savings
there
that
we'll
talk
about
a
little
bit
later
on
postage
for
assessment
notices
that
we
have
to
have,
and
then
regular,
printing
and
office
supplies,
bills,
supplies
etc.
B
One
of
the
things
that
we've
done
that
we
initiated
in
2009
was,
if
there's
a
deputy
that
leaves
the
office,
whether
it's
retirement
they're,
changing
employment.
Whatever
reason
somebody
leaves
an
office,
there
is
a
mandatory
90-day
delay
before
you
can
hire
somebody
back
into
the
office,
of
course
that
changes
year
to
year,
because
you
never
know
how
many
people
are
retiring,
etc.
B
If
you
remember
2008,
9,
10
11,
those
were
the
years
that
we
were
going
through
the
well.
I
don't
guess
it
was
called
a
depression,
but
it
was
a
great
recession,
and
so
our
our
association
tried
to
figure
out
a
way
that
if
we
were
going
to
have
to
lose
people,
how
might
we
do
that
so
that
it
didn't
adversely
affect
all
of
us?
A
B
B
A
B
We
try
to
the
best
of
our
ability
to
allow
the
individual
pva
in
their
office
to
decide
how
best
to
run
their
office
so
if
they
think
they
can
run
their
office,
one
less
person
than
what
they
were
able
to
have
based
on
those
formulas
and
they
were
going
to
have
to
pay.
Let's
say:
28
000
for
their
portion
of
of
the
shortfall,
and
there
was
a
position
that
paid
38
000
that
they
weren't
hiring.
B
That's
a
ten
thousand
dollar
excess
vacancy
credit,
and
so
that's
where
that
five
hundred
thousand
dollar
number
comes
from
the
90-day
delay.
Savings
is
again
an
average
that
I
talked
about
while
ago
and
this
the
fad
savings.
The
fad
basically
was
our
calculation
to
say
how
many
employees,
a
particular
county,
should
have,
and
so
we
are
not
funding
those
38
positions
at
one
and
a
half
million
dollars
a
year.
B
B
So
if
a
county
had
their
own
funds
that
were
available
to
them,
they
are
able
to
promote
but
they're
paying
for
it
out
of
their
own
pocket.
It's
not
anything
that
hitting
is
hitting
our
state
budget
and
so
overall
we're
using
about
1.6
million
dollars
to
try
to
pay
for
additional
employees
again
and
mostly
in
those
counties
that
are
showing
large
growth
and
and
just
don't
have
enough
help
to
get
the
job
done
without
some
additional
employees
next
slide.
Please.
B
B
B
B
B
Please,
in
terms
of
other
other
thoughts
that
we've
had
one
of
the
things
and
and
again
as
we
mentioned
special
districts,
don't
pay
anything
for
the
use
of
the
rolls,
but
we
think
it
would
be
reasonable
to
enact
a
fee
for
their
use
of
the
tax
roll
and,
at
this
point,
I'd
like
to
thank
chairman
mills
for
sponsoring
senate
bill
241
this
last
year
in
order
to
try
to
help
drive
a
conversation
and
and
see
if
that
maybe
would
be
able
to
go
somewhere.
So
thank
you
for
that.
B
B
B
B
I
think
we
were
paying
something
like
a
hundred
thousand
dollars
collectively
and
revenue
was
paying
maybe
100
120
000
and
we
were
able
to
basically
let
my
understanding
is
statewide.
Agencies
were
all
able
to
use
that
for
a
master
agreement,
so
it
it.
I
think
it
was
a
substantial
savings.
I
know
it
was
in
the
pva
world
and
I
believe
it
was
in
in
several
of
the
other
state
government
industries
cabinet
trailer,
so
we're
thinking.
Maybe
we
might
try
to
be
able
to
do
that
with
some
other.
Some
other
processes.
A
B
B
So
if
there's
been
a
property
built
or
added
on
to
in,
in
that
intervening
time
between
those
two
map
flights,
it
actually
brings
those
up,
highlights
them,
and
so
a
pva
and
their
office
staff
would
be
able
to
to
more
particularly
be
able
to
know.
This
is
something
we'd
have
to
definitely
need
to
go,
get
a
picture
of,
and
and
review
this,
as
opposed
to
a
shotgun
approach
where
you
just
had
to
go
out
across
the
county
and
try
to
look
at
each
individual
property
to
see
if
it
looked
like
it'd
been
changed
next
slide.
B
B
B
B
B
B
A
B
They
they're
trying
to
upgrade
their
networks,
and
so
that's
costing
them
money
in
their
office
and,
at
the
same
time,
it's
even
a
little
money
in
the
state,
but
we
just
think
might
not
be
a
bad
eye
to
review
that
situation
and
see
you
know,
maybe
there's
a
something
that
we
can
do
out
there,
maybe
a
better
way
to
do
it.
I
don't
know
next
slide.
B
B
Some
of
these
funding,
cities
and
and
counties
have
really
been
wrecked
by
by
these
appraisals
and
what
they're
doing
companies,
and
these
are
what
they
call
big
box
store
companies
and
those
are
typically
like
lowe's,
home
depot,
walmart,
kroger
and
and
and
really
what
happened
is
some
really
sharp
attorneys
started,
saying
hey.
We
need
to
assess
these
as
if
the
store
was
closed
and
not
an
ongoing
business,
but
a
closed
store.
That's
why
they
call
it
dark
store
because
it'd
be
close.
B
So
what
they're
starting
to
do
is
and
and
oftentimes
as
a
way
of
an
example.
Let's
say-
and
I
won't
use
a
particular
store,
but,
let's
just
say,
a
big
box
store
moves
and
builds
a
new
place,
two
miles
from
where
it's
original
building
was,
and
they
put
in
there
that
there
cannot
in
the
in
the
before
they
sell
that
property
they
put
covenants
in
it
like
they
can't
whoever
buys
it
cannot
put
in
a
store
similar
to
what
their
store
was.
B
So
that
limits
the
market.
For
that
particular
thing,
then
it
sells
and
it
becomes
say,
an
antique
mall
or
something
well.
It
sold
a
lot
less
at
that
point
than
an
ongoing
business
would
have
would
have
been,
and-
and
so
it
is
really
decreasing.
The
assessments
in
some
of
these
other
states-
and
we
are
now
starting
to
see
that
being
tested,
we've
gotten
one
store.
B
That
is
before
the
court
of
appeals.
They
the
the
pva
county,
one
in
local
court,
one
in
the
state
state
valuation
court
and
is
now
being
heard
in
in
the
court
of
appeals.
So
we
may
be
coming
back
to
y'all
at
some
point
asking
for
some
some
specifics.
That
would
help
help
kind
of
keep
that
in
check
and
then
another
area-
and
this
is
where
I
was
talking
about
for
sale
data
according
to
the
a
commercial
fee
schedule
and
we're
saying
large
corporations
hungry
for
information
and
data.
B
And
I've
got
one
more
item
that
I
neglected.
To
put
on
my
my
list
and
that
revolves
around
the
documented
boats,
these
are
large
folks
that
are
in
basically,
oh,
I
guess
a
third
of
the
state's
counties,
40
40
counties
plus
this
is
an
issue,
and
it
it
really
is
is
about
fairness,
because
we're
estimating
that
somewhere,
like
oh
somewhere
between
25
and
maybe
35
of
the
of
the
documented
votes
actually
are
on
the
tax
rolls
and
paying
some
some
fair
amount,
which
means.
B
Basically,
two-thirds
of
those
boats
are
not
paying
anything
and
we
we
just
see
that
as
not
being
equitable.
We
see
it
as
as
not
only
are
our
schools
and
fiscal
courts
and
these
other
jurisdictions
not
being
funded
to
the
level
that
they
should
have
been
funded
based
on
our
current
law.
But
it's
just
flat.
Not
it's
not
clear
the
way
that
that
process
has
been
going
on,
and
hopefully
it
may
be
one
of
our
other
sessions
we
can.
We
can
talk
about
documented
votes,
a
little
bit
late.
B
So
my
next
slide,
if
you
please
so
that
concludes
my
my
overview
and
I'll,
be
glad
to
try
to
take
questions
as
I
can,
and
if
I
can't
answer
something.
That's
one
of
the
really
good
things
I
think
about
this
task
force
is
it'll.
Give
us
an
opportunity
to
have
other
other
folks
come
in
at
a
little
later
date,
maybe
be
able
to
hit
things
a
little
more
in
detail
than
I
did.
A
Pretty
good,
mr
brushart,
thank
you
so
much.
It
was
a
very
good
presentation,
pretty
detailed,
but
yet
it
was
a
summary
too.
So
I
thought
it.
It
was
effective.
Just
wondered
before
we
started
with
questions.
Mr
crawford,
did
you
have
anything
that
you'd
like
to
add
there
that
any
thoughts
that
popped
into
your
mind
during
that
presentation
that
you
think
might
be
valuable
to
us?
B
Yes,
I
thought
it
was
a
very
thorough
and
excellent
presentation
by
mr
busarp.
He
did
talk
about
some
other
aspects
of
the
of
the
pba
office
that
we'll
hit
on
at
a
later
date.
I
suppose,
like
the
property
tax
calendar
in
tax
bills,
that
type
of
thing
those
are
all
going
to
be
very
important
issues
for
us
to
explore
as
well.
So
we'll
be
interested
in
hearing
more
about
that
later.
A
A
A
Questions,
co-chairman,
bridges
first
off,
I
want
to
tell
mike
I
appreciate
all
the
work
and
effort
you
put
into
this.
I
know
we've
been
discussing
this
for
probably
about
six
or
eight
months
for
the
task
force
and
looking
for
redundancies
and
savings
and
everything
I
I
appreciate
what
you've
brought
up.
A
You've
brought
up
a
lot
more
than
what
I
expected,
and
I'm
pleasantly
surprised
at
this,
especially
the
areas
of
the
savings
of
what
we
could
look
at
through
the
pictometry
gis
things
of
that
nature,
the
large
boats,
the
the
dark
store
appraisals
as
a
realtor
and
a
broker.
I
understand
how
that
affects
the
market,
and
these
are
all
things
we
need
to
address.
So
I
really
don't
have
as
much
of
a
question.
A
It's
just
an
appreciation
to
share
with
you
how
much
I
appreciate
you
worked
on
this
and
willing
to
work
with
us
on
this
and
tom
we've
talked
once
and
look
forward
to
future
conversations
of
ways.
We
can
look
at
how
the
revenue
department
will
interact
with
this
too.
So
I
just
want
to
say.
Thank
you.
A
B
B
I
think,
but
I
will
tell
you
there
are
a
lot
better
appraisers
than
I
am
that
could
do
a
better
job
of
explaining
that
to
you,
and
hopefully
we
can
look
at
this
in
a
in
a
future
meeting
and
and
really
try
to
get
down
into
it
because
it
it
really
has
negatively
affected
jurisdictions,
not
just
north.
I
think
it
was
also
alabama
texas,
if
you,
if
you
kind
of
google
dark,
store
or
big
box
kind
of
things,.
A
Like
to
look
at
that
too,
because
in
the
example
you
gave,
if
that
was
the
only
thing
on
the
dark
store
appraisals,
I
would
question
that
because
you
would
have
a
new
store
with
a
higher
value
and
then
the
old
store
that
would
have
the
lower
value
because,
because
they
couldn't
use
it
as
the
best
use,
you
just
can't
use
it.
So,
yes,
I'm
interested
in
looking
at
that.
B
B
B
I'm
not
aware
of
that,
but
I
think
that's
something
that
we
should.
We
should
certainly
look
into
I'm.
I
am
not
aware
of
that.
Okay,
and
by
the
way
we
do
have
a
national
organization
and
it's
it's
iaao
international
association
of
assessing
officers,
and
we
prescribe
pretty
much
to
their
their
standards
of
of
appraisal.
B
We,
we
are
actually
mass
appraisers
if
you
would
that's
kind
of
the
role
of
the
pva
and
so
there's
certain
processes,
and
that
kind
of
thing
that
that
iwao
has
set
kind
of
benchmarks.
For
us.
My
understanding
is
too
that's
kind
of
where
revenue
uses
their
ratio
studies
they
tend.
We
all
tend
to
try
to
follow
what
we
see
as
best
practices
in
that
regard.
A
A
B
A
I
just
want
to
thank
you
for
the
opportunity
to
put
together
this
task
force
and
my
ability
to
serve
on
it.
I
think
some
of
the
folks
there
know
I
was
the
pda
in
jefferson
county
for
16
years,
and
also
a
deputy
in
that
office
for
16
years
prior
to
being
elected,
and
I
think
matt
boshart
has
given
a
great
overview
of
the
duties
he
referred
to
it.
A
Property
tax
needs
to
fund
property
tax,
and
I
look
forward
to
continuing
to
serve
and
thank
you
so
much
for
the
task
force
very
good.
If
there
are
no
other
questions,
I
and
that
kind
of
rolls
right
into
senator
harper
angel's
comment.
There
is
that
I
would
suggest
that
members
of
the
task
force
plug
into
their
local
pvas
and
ask
questions
and
possibly
send
out
a
couple
of
emails.
I've
done
that
in
my
district
to
get
some
feedback
on
the
local
pvas
that
we
represent,
what
some
of
their
challenges
and
interests
are.
A
So
we
have
four
or
five
four
more
meetings
and
then
we're
charged
with
putting
together
a
document
in
december
that
can
launch
into
possibly
some
legislation.
So
if
you
have
any
comments
or
questions
or
concerns
feel
free
to
email,
myself
or
represent
bridges,
and
we
will
try
to
get
guest
speakers
in
that,
you
might
think
are
good,
even
your
local,
pva
or
or
anybody
that
you'd
like
to
have
come
and
speak.
So
if
not,
our
next
scheduled
meeting
is
got
it
here
august,
the
18th
at
three
o'clock.