HomeMy WebLinkAbout2026-03-8872ORDINANCE NO. 2026-03-8872
AN ORDINANCE AMENDING THE 911 PARCEL FEE ORDINANCE
WHEREAS, the City of Paducah previously enacted a Parcel Fee Ordinance to facilitate
the funding for the provision of 911 services; and
WHEREAS, the City of Paducah and McCracken County are responsible for promoting
public safety and the general welfare of the citizens of Paducah, McCracken County, Kentucky;
and
WHEREAS, the operation of an emergency 911 communications system is one of the
most critical of all public services, indispensable and necessary for the safety of the citizens of
Paducah, McCracken County, to ensure prompt response to emergencies; and
WHEREAS, the City of Paducah and McCracken County have entered into an Interlocal
Cooperation Agreement for the provision of joint 911 services; and
WHEREAS, new categories to include structures storing residential chattel and
governmental/public housing structures are necessary to ensure all "occupiable" parcels are
properly assessed; and
WHEREAS, it has been determined that medical facilities should be charged a fee
commensurate with other similarly -sized commercial facilities; and
WHEREAS, to ensure fairness and consistency as to all appeals hearings, the Board of
Commissioners finds it necessary to adopt Hearing Rules and Procedures to be utilized by the
911 Joint Appeals Board, and to include a process to appeal Final Orders of the Joint Appeals
Board to McCracken District Court; and
WHEREAS, it has been determined that a parcel that is occupiable and not just occupied
shall be assessed a 911 fee; and
WHEREAS, the calculated fee, which is amended each year in accordance with the
Consumer Price Index, shall be rounded to the nearest dollar.
NOW THEREFORE, BE IT HEREBY ORDAINED BY THE BOARD OF
COMMISSIONERS OF THE CITY OF PADUCAH THAT THE 911 PARCEL FEE
ORDINANCE IS AMENDED AS FOLLOWS:
SECTION 1. That there is hereby established, imposed, and implemented an annual
parcel fee on all [eeeupied] occupiable individual residential units and all [eeeupied] occupiable
individual commercial, religious, charitable, educational, and public use units located within the
territorial limits of the City of Paducah, as determined from the records of the McCracken
County Property Valuation Administrator's office. The fee shall be used for the delivery of
Enhanced 911 emergency telephone service as provided for by KRS 65.760 and the associated
maintenance of systems and devices, including but not limited to, operating costs of the Paducah -
McCracken County 911 Services Center and purchase and maintenance of E911 equipment.
SECTION 2. The Board of Commissioners hereby imposes the following annual parcel
fees on all parcels of [eeeupied] occupiable real property as more accurately defined in Sections
3 through [5] 7 of this Ordinance, which are located within the jurisdictional limits of the City of
Paducah:
A. Super Commercial Unit (parcel contains structures totaling in excess of 25,000 sq.
ft.) $1,550
B. Large Commercial Unit (parcel contains structures totaling between 7,500 and
25,000 sq. ft.) $860
C. Medium Commercial Unit(parcel contains structures totaling between 2,500 and
7,500 sq. ft.) $325
D. Small Commercial Unit (parcel contains structures totaling between 1 and 2,500
sq. ft.) $210
E. Parking Lots (which shall include, but not be limited to, parking lots, garages, or
other areas designed for the parking of motor vehicles as defined by KRS
186.010(4) whereby the owner, occupant, lessee, or possessor of any portion of
the parcel leases, rents, licenses, bails, or otherwise allows the parking or storage
of motor vehicles in exchange for consideration) $150
F. Public Use Units (emergency service, governmental, religious, charitable, and
educational, excluding medical facilities) $35
G. Residential Units (including residential storage structures as defined in Section 4,
and including Governmental/Public Housing Units as defined in Section 7) $45
In the event a parcel is mixed use, the parcel shall be assessed at the highest applicable
assessment rate. Mixed-use parcels shall be classified by combining the total square footage of
all structures on the parcel, regardless of residential or non-residential use.
The aforementioned annual parcel fees are adjusted annually (and have been adjusted annually
since this ordinance's inception on October 22, 2024) in accordance with Section 16 below.
SECTION 3. An [eeeupied ] occupiable residential unit shall be defined as each
residential space designed and/or utilized for occupancy for residential purposes and includes
each apartment and/or duplex unit, house, and mobile home as a separate residential unit.
SECTION 4. An occupiable residential storage structure shall be a stand-alone structure
on a parcel in which the building is used or could be used for the storage of chattel for residential
purposes, for example, a garage on a lot separate from a residence.
SECTION [415. An [eeeupied ] occu ip able commercial unit shall be defined as a non-
residential building space of any size designed and/or utilized for occupancy by [an individual
non residential business o ate e ffterprise] a business or private enterprise or chattel relating
to a business or private enterprise which involves the manufacture, sale, lease, or rental of goods,
or services to the public. A medical facility shall be considered a "commercial unit". A medical
facility shall include any parcel having a building in which medical services are provided or
individuals are assessed for the potential provision of medical services. A medical facilites
be assessed the applicable fee regardless of whether the owner has any special status under the
Internal Revenue Code.
SECTION [5] 6. An {eeeupied] occupiable public use unit shall be defined as any parcel
owned or leased by:
A. Any City, County, State, or Federal Government in which the parcel is used for
the purposes of conducting the regular business of its government, its police
department, or its fire department.
B. A Fire District, so long as the parcel is used by the District to deliver fire
protection services pursuant to KRS Ch. 75.
C. A non-residential building space of any size designed and/or utilized for
occupancy for religious activities and/or worship.
D. A non-residential building space of any size designed and/or utilized for
occupancy for the carrying out of a charitable purpose as determined by Section
501 of the Internal Revenue Code, excluding medical facilities.
E. A non-residential building space of any size designed and/or utilized for
occupancy for the purpose of education, the administration thereof or
extracurricular activities.
SECTION 7. An occupiable governmental/public housing unit shall be defined as
residential space owned by governmental entity and/or classified as public housing and
includes each residential space designed and/or utilized for occupancy for residential pumoses,
including each apartment and/or duplex unit, house, and mobile home as a separate residential
unit
SECTION [g] S. The 911 parcel fee shall be placed upon the City of Paducah's property
tax bills prepared by the City's Finance Department beginning with the 2024 tax bill and
continuing every year thereafter. The due dates shall be the same as the property tax due dates set
by the Board of Commissioners.
SECTION [712. For the first year only, being the 2024 tax year following adoption of
the original ordinance on October 22, 2024, owners of all occupied residential rental units shall
be eligible to claim a rebate of $22.50 per unit against the annual fee due. This rebate which is
the equivalent of a 6 -months share of the fee, is granted to allow owners of rental property
additional time to recover some or all of the amount of the fee from tenants. The adoption of this
amendment shall not extend, renew, or reestablish eligibility for this first-year rebate. In
subsequent years, the full amount of the annual 911 parcel fee shall be paid for all [eeeapied]
occupiable residential rental units. [in order to be eligible for this rebate, the propeFt. . of
the eeeupied feRtal unit(s) shall eemplete and submit the form, attaehed hefeto, to the City of
Padueah Finanee Department, whieh shall be reeeived by the Fhiafiee Department an or be
TT d..«d1T]
i
SECTION [8110. The Board of Commissioners, in conjunction with McCracken
County, Kentucky, shall amend the Interlocal Agreement for Provision of Emergency 911
Services to create a "Joint 911 Parcel Fee Appeals Board" to address all appeals of parcel fee
assessments.
SECTION [)] 11. Any property owner may appeal the classification of their property
under the terms of this Ordinance. However, an appeal shall not affect the date the parcel fee is
due. A property owner wishing to appeal a classification shall file an appeal by delivering a
notice of appeal to the Paducah City Clerk by no later than December 1 st of the year for which
the fee is due. The appeal shall be forwarded to the City Finance Department or the McCracken
County Finance Department, whichever is applicable. The relevant staff shall consider the
information provided in the appeal and make a determination as to whether the property should
be reclassified without requiring the property owner to present further evidence. If it is
determined that the property should be reclassified, the property owner shall be notified of the
reclassification and be provided appropriate relief, including, but not limited to, a refund of all or
a portion of the parcel fee paid during the applicable tax year. If no change in classification is
deemed warranted, the appeal shall be forwarded to the Chairman of the Joint Appeals Board
who shall set a date for a meeting at which time the property owner can present evidence and
otherwise be heard on the issue of classification. The property owner shall bear the burden of
proof that the property has been incorrectly classified by clear and convincing evidence. The
applicable Finance Department shall also have the right to present evidence of proof that the
classification is appropriate. If the property owner presents sufficient [proof of 1aek ,.r,.,.,...,., ne y
and/or evidence to indicate that the parcel was inappropriately classified, the Joint
Appeals Board shall provide relief to the party by a majority vote, including, but not limited to, a
refund of all or a portion of the parcel fee paid during the applicable tax year. The attached
Hearing Rules and Procedures are hereby adopted and incorporated herein by reference and shall
be utilized by the Joint Appeals Board in relation to all appeals it considers.
SECTION 12. Following a hearing before the Joint Appeals Board, the appellant may
appeal the Board's decision by filing a Notice of Appeal with the McCracken District Court
within 30 days of the Final Order of the Board.
SECTION [10] 13. All real estate parcel fees shall be collected by the City of Paducah's
Finance Department.
SECTION [44114. The real estate parcel fees collected shall be accounted for and kept
separate and apart from other accounts and may only be used for the funding of emergency 911
services as permitted by state law and as more fully set forth in the Interlocal Cooperation
Agreement between the City of Paducah and McCracken County.
SECTION [42115. The failure of any owner of real property to pay the fee as set forth in
this Ordinance shall be punishable as a Class A Misdemeanor and/or by civil collection process.
SECTION [43] 16. As more fully set forth in the Interlocal Agreement for the Provision
of Emergency 911 Services entered into by the City of Paducah and McCracken County, the 911
Board shall review the fee imposed by this Ordinance and by no later than April I st of each year
make a recommendation to the City of Paducah as to any adjustments to the then -effective parcel
fee to ensure adequate funding of the Joint 911 services.
SECTION [474] 17. Unless otherwise determined by the Paducah Board of
Commissioners, commencing April 1, [2823] 2026, and on April 1 of each successive year
thereafter, all parcel fees set forth in this Article shall be automatically adjusted based on the
Urban Consumer Price Index for the South Region as published by the U.S. Department of
Labor, Bureau of Labor Statistics, for the prior January. After calculation, the parcel fee shall be
rounded to the nearest dollar.
SECTION [1-5] 18. The provisions of this Ordinance are declared to be severable. If any
section, phrase or provision shall for any reason be declared invalid, such declaration shall not
affect the validity of the remainder of this Ordinance.
SECTION [-16] 19. This Ordinance shall be read on two separate days and become
effective upon summary publication pursuant to KRS Chapter 4
GEORGE BRAY, MAYOR
ATTEST:
— CVL'�
Lindsay Parish, ty Clerk
Introduced by the Board of Commissioners, February 24, 2026
Adopted by the Board of Commissioners, March 24, 2026
Recorded by Lindsay Parish, City Clerk, March 24, 2026
Published by The Paducah Sun, March 29, 2026
4921-4441-1779
ATTACHMENT
911 PARCEL FEE APPEALS BOARD HEARING PROCEDURE
1. When a person or entity has appealed his/her/its property classification under the 911
parcel fee assessment (hereinafter "Appellant") as set forth in the applicable City and County
ordinances, and the issue cannot be resolved administratively, the 911 Parcel Fee Appeals Board
(hereinafter "the Board") shall schedule a hearing. Not less than ten (10) days before the date of
the hearing, the Board shall notify Appellant of the date, time, and place of the hearing. The
notice may be given by regular first-class mail; by certified mail, return receipt requested, by
personal delivery; or by leaving the notice at the person's usual place of residence with any
individual residing therein who is eighteen (18) years of age or older and who is informed of the
contents of the notice.
2. If an Appellant fails to appear at the hearing, a default judgment shall be issued and
the 911 parcel fee assessment shall be deemed appropriate, with a Final Order issued by the
Board. Notice of the Final Order shall be provided to Appellant by regular first-class mail; by
certified mail, return receipt requested; by personal delivery; or by leaving the notice at the
person's usual place of residence with any individual residing therein who is eighteen (18) years
of age or older and who is informed of the contents of the notice.
3. Hearings shall be conducted informally, and the Board Chair shall make
determinations regarding the admissibility of evidence. Formal rules of evidence shall not apply,
but fundamental due process shall be observed and shall govern the proceedings. The Board
Chair shall limit evidence to that which reasonably relates to property classification only.
4. All testimony shall be taken under oath and audio or audio/video recorded. The
Board Chair shall swear in witnesses prior to the giving of testimony, and all witnesses must be
available for cross-examination or have their testimony stricken from the record. All witnesses
must first be recognized by the Board Chair prior to speaking to ensure they have been properly
sworn in before testifying.
5. The Order of Presentation shall be as follows:
ORDER OF HEARING PRESENTATION:
1. Sworn witness testimony and/or presentation of evidence by Appellant.
2. An offer to the City of Paducah or McCracken County to cross-examine
Appellant's witnesses.
3. An offer to the Board Members to question Appellant's witnesses.
4. Upon the completion of Appellant's sworn witness testimony and/or
presentation of evidence, an offer to the City of Paducah or McCracken County
to present sworn witness testimony and/or evidence.
5. An offer to the Appellant to cross-examine the City of Paducah's or McCracken
County's witnesses.
6. An offer to the Board Members to question the City of Paducah's or
McCracken County's witnesses.
7. Upon the completion of the City of Paducah or McCracken County's sworn
witness testimony and/or presentation of evidence, an offer to the Appellant to
present rebuttal sworn witness testimony and/or evidence.
8. An offer to the City of Paducah or McCracken County to cross-examine
Appellant's rebuttal witnesses.
9. An offer to the Board Members to question Appellant's rebuttal witnesses.
10. Board may deliberate in executive session.
11. Board votes in open session.
6. If Appellant is an organization or corporation, it must be represented by counsel at
its own expense, so as to avoid the unauthorized practice of law. If Appellant is an individual,
Appellant may be represented by counsel, at his/her own expense.
7. The City or County shall be represented by an attorney. Each applicable
governmental agency shall be responsible for its own attorney's fees. The Board may be
represented by an attorney if it so chooses. The Board's legal counsel may attend the Board's
deliberations in executive session. The County Attorney shall represent the Board when the
Board considers City appeals. The City's Attorney shall represent the Board when the Board
considers County appeals. The applicable governmental agency shall be responsible for all
attorneys' fees associated with representation of the Board.
8. Once the parties have rested their respective cases, the Board shall determine whether
Appellant proved by clear and convincing evidence that the property was inappropriately
classified. For purposes of this hearing, an Appellant meets the burden of proof by "clear and
convincing evidence" by presenting evidence substantially more persuasive than a
preponderance of evidence, but not beyond a reasonable doubt. If Appellant presents sufficient
evidence to indicate the property was inappropriately classified, the Board shall provide relief to
Appellant by majority vote, including, but not limited to, a refund of all or a portion of the parcel
fee paid during the applicable tax year.
9. If the issue presented is whether the real property is "occupiable" as that term is
defined in the applicable Ordinances, the Board shall consider the following evidence in making
its determination:
1. For Residential Units (including Residential Storage Structures):
a. Whether the building or space was designed and/or utilized for occupancy
for residential purposes;
b. Whether the physical condition of the building or space is suitable for
human occupation or the storage of chattel for residential purposes;
c. Whether utility connections are present, not necessarily connected or
active;
d. Whether the building or space is currently being marketed for sale for
occupancy; and
e. Whether the building or space can be physically accessed.
2. For Commercial Units:
a. Whether the building or space was designed and/or utilized for
manufacture, sale, lease, or rental of goods or services to the public;
b. Whether the building or space is suitable for human use or storage of
chattel;
c. Whether utility connections are present, not necessarily connected or
active;
d. Whether the building or space is currently being marketed for sale for
occupancy or storage for commercial purposes; and
e. Whether the building or space can be physically accessed.
3. For Public Use Units:
a. Whether the building or space was designed and/or utilized for purposes
of conducting the regular business of a government, a police department,
or a fire department;
b. Whether the building or space was designed and/or utilized for religious
activities and/or worship;
c. Whether the building or space was designed and/or utilized for the
carrying out of a charitable purpose as determined by Section 51 of the
Internal Revenue Code;
d. Whether the building or space was designed and/or utilized for the
administration of education or the extracurricular activities thereof;
e. Whether the building or space is suitable for human use or storage of
chattel;
f Whether utility connections are present, not necessarily connected or
active;
g. Whether the building or space is currently being marketed for sale for
occupancy or storage for commercial purposes; and
h. Whether the building or space can be physically accessed.
10. Every Final Order of the Board shall be reduced to writing, which shall include the
date the Order was issued and the findings and conclusions reached. If the amount of the
assessment is changed or the assessment is vacated in its entirety, the Order shall direct the City
or County to issue a refund to Appellant.
11. The City or County shall issue all refunds within sixty (60) days of the date of the
Final Order.
Adopted by the 911 Parcel Fee Appeals Board on 2026.
James R. Coltharp, Jr.
911 Parcel Fee Appeals Board Chairman