Meet The PVA | David O’Neill
David O’Neill was appointed Fayette County Property Valuation Administrator by Governor Steve Beshear on February 11, 2009, overwhelmingly elected to a full four-year term in 2010, and ran unopposed for re-election to his third term in November 2014. Prior to his appointment, David’s entire career was in the Thoroughbred horse racing industry, most of which was spent managing data for The Jockey Club and Equibase Company – racing’s official database for racing information.
David serves on LFUCG’s Vacant Property Review Commission and the Infill and Redevelopment Committee and is actively engaged in pressing issues facing the community including growth, economic development and gentrification and other housing related topics.
In his spare time David is known for his unflagging support and promotion of local products and businesses and facilitating greater civic and politic participation.
The Commonwealth of Kentucky adopted the title Property Valuation Administrator (PVA) in place of the more commonly used county tax commissioner or tax assessor. Each of the 120 counties has a PVA Office with a locally elected PVA.
The PVA Office is required to administrate “ad valorem” taxes. Ad valorem is Latin for “according to value,” which means that taxes are based on the value of the property. The Kentucky Constitution describes property tax as a tax on wealth rather than a tax on the individual.
Section 172 of the Kentucky Constitution requires the PVA to assess all property at 100% fair cash value, as of the assessment date of January 1, unless specifically exempted. Fair cash value, or fair market value, is defined as the price a property would bring at a fair and voluntary sale between a willing buyer and a willing seller, with neither party under duress, given a reasonable amount of time on the market. The PVA does not set market value. Rather, the PVA’s task is to analyze the market and insure that assessments of unsold properties follow the market determined by buyers and sellers.
Kentucky law provides for direct supervision of all PVAs by the Finance & Administration Cabinet. Every year the Cabinet evaluates the performance of each PVA to determine if it has met the constitutional and statutory requirements. The PVA’s tax roll must meet required assessment levels and adhere to required standards of equity before it is certified, an obligation that must be met before tax rates can be set and before tax bills can be printed and collected.
The PVA is also responsible for listing all tangible personal property as of January 1 of each year. The PVA receives and enters the data for all tangible personal property tax returns in Fayette County.
Values for tax purposes on all automobiles, recreational vehicles, watercraft, etc. are placed by the PVA Office using standardized values provided by the Finance & Administration Cabinet. The PVA may make adjustments due to high mileage and costs to repair with proper documentation.
Tracking ownership changes, maintaining tax maps, updating building characteristics and administering exemptions for real property are also continuous duties of the PVA Office.
- Kentucky’s property tax was established June 1, 1792, in the Kentucky Constitution. In 1965, the Kentucky Court of Appeals ruled in Russman vs. Luckett that fair market value must be the standard for property assessments.
- Further, in 1990, the General Assembly as part of the Kentucky Education Reform Act (KERA) mandated that all real property be assessed at 100% of Fair Cash Value.
- The owner’s name as of January 1 is required on the property tax bill. If a property was sold after January 1, the Fayette PVA Office makes every attempt to send tax bills in care of the new owner.
- If you do not receive your tax bill, you should contact the Fayette County Sheriff’s Office at (859) 252-1771 to request a copy of the bill.
- The PVA office has a total staff of 23 full-time employees, including the PVA.
- The PVA office annually inspects and measures approximately 35,000 real property parcels per year.
- The PVA office answers approximately 3,600 phone calls per month.
2010 Recipient of the Kentucky Property Valuation Administrators Association’s Outstanding Assessment Jurisdiction Award
Member of Commerce Lexington
2010 Recipient of the Blue Grass Trust Public Service to Preservation Award
International Association of Assessing Officers Public Information Award
PROPERTY VALUATION ADMINISTRATOR
David O’Neill
(859) 246-2722
Fax: (859) 246-2729
[email protected]
PVA ADMINISTRATION
Carolyn Logan
Chief Deputy
(859) 246-2722 ext. 260
[email protected]
Andrea Ewen
Administrative Assistant
(859) 246-2722 ext. 223
[email protected]
Lori Kidwell
Government Relations/
Homestead Exemptions
(859) 246-2722 ext. 238
[email protected]
TAXPAYER SERVICES
DesiRae Parrott
Taxpayer Services
(859) 246-2722 ext. 234
[email protected]
Winston Williams
Taxpayer Services
(859) 246-2722 ext. 243
[email protected]
Ronica Tyler
Taxpayer Services
(859) 246-2722 ext. 224
[email protected]
Kendra Golphin
Taxpayer Services
(859) 246-2722 ext. 222
[email protected]
ASSESSORS
Leticia Bailey
Residential Property Assessor
(859) 246-2722 ext. 257
[email protected]
Bonnie Coppinger
Residential Property Assessor
(859) 246-2722 ext. 233
[email protected]
Glenn Ferrin
Residential Property Assessor
(859) 246-2722 ext. 254
[email protected]
David Gordon
Real Property Supervisor
(859) 246-2722 ext. 239
[email protected]
Kevin Hardesty
Residential Property Assessor
(859) 246-2722 ext. 226
[email protected]
Will Parker
Residential Property Assessor
(859) 246-2722 ext. 241
[email protected]
INFORMATION TECHNOLOGY
Beth Trusley
IT Director
(859) 246-2722 ext. 240
[email protected]
Jack Jaquish
Programmer
(859) 246-2722 ext. 225
[email protected]
MAPPING AND DEEDS DEPARTMENT
Susie Cummins
Mapping Technician
(859) 246-2722 ext. 229
[email protected]
Jan Harris
Deeds Clerk
(859) 246-2722 ext. 261
[email protected]
Jonathan Clay
Deeds Clerk
(859) 246-2722 ext. 253
[email protected]
GEOGRAPHIC INFORMATION SYSTEMS
Jeremy Young
GIS Technician
(859) 246-2722 ext. 225
[email protected]
Kathleen Kilcoyne
GIS Technician
(859) 246-2722 ext. 248
[email protected]
TANGIBLE PERSONAL PROPERTY
Leslie Beatty
Tangible Property
(859) 246-2722 ext. 235
[email protected]
MOTOR VEHICLES
Ronica Tyler
Taxpayer Services
(859) 246-2722 ext. 222
[email protected]
Kendra Golphin
Taxpayer Services
(859) 246-2722 ext. 222
[email protected]
DesiRae Parrott
Taxpayer Services
(859) 246-2722 ext. 234
[email protected]
FIELD REPRESENTATIVES
Chris Graven
Field Representative
(859) 246-2722 ext. 227
[email protected]
Dillon Howard
Field Representative
(859) 246-2722 ext. 221
[email protected]
Courtney Burton
Field Representative
(859) 246-2722 ext. 228
[email protected]