911 Real Estate Parcel Fee

Contact

About the Paducah-McCracken 911 Service

The operation of a 911 communications system is one of the most critical of all public services, indispensable and necessary for the safety of the citizens off Paducah and McCracken County to ensure prompt response to emergencies.

In May 2024, the City of Paducah and McCracken County entered into an Interlocal Cooperation Agreement for the provision of joint 911 services creating the Paducah-McCracken 911 Service which is under the management of the Paducah Police Department.

In June 2024, both government entities established identical fee structures on real estate parcels to help fund 911. Before this fee, both governments were heavily subsidizing this critical public safety component since per-month charges on landlines and cellphones were not adequate to cover 911 operational costs.


Creation of 911 Real Estate Parcel Fee

In June 2024, Paducah and McCracken County each approved similar ordinances to create the 911 Real Estate Parcel Fee to fund 911 services, maintenance, and equipment. This fee structure was heavily researched and is permitted by Kentucky Revised Statutes (KRS 65.760(3)). The City and County cannot collect more in fees than it costs to operate, maintain, and upgrade the 911 system. This ordinance removes the landline fee on phones.

Read the 911 Parcel Fee Ordinance


Rate Structure

The 911 Real Estate Parcel Fee which appears on the annual property tax bill is on all occupied individual residential units and on all occupied individual commercial, religious, charitable, educational, and public use units located within the territorial limits of the City of Paducah. Vacant lots and unoccupied structures will not be assessed this fee.

The due date for the 911 Real Estate Parcel Fee is the same as the property tax due dates.

The rates will adjust annually each April based upon 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.

In the event a parcel is mixed use, the parcel shall be assessed at the highest applicable assessment rate. The fee structure is as follows for occupied units:

Fee Grouping Description 911 Real Estate Parcel Fee
(per year)
Super Commercial Unit Contains structure in excess of 25,000 sq. ft. $1550
Large Commercial Unit Contains structure between 7,500 and 25,000 sq. ft. $860
Medium Commercial Unit Contains structure between 2,500 and 7,500 sq. ft. $325
Small Commercial Unit Contains structure between 1 and 2,500 sq. ft. $210
Parking Lots

Includes, but not 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
Residential Unit

Each house, apartment and/or duplex unit, or mobile home is a separate residential unit.

$45
Public Use Unit

Emergency service, governmental, religious, charitable, and educational parcels.

$35

Rebate for Owners of Occupied Residential Rental Units

For this first year only, owners of all occupied residential rental units are eligible to claim a rebate of $22.50 per unit against the annual 911 Real Estate Parcel Fee due. To be eligible for this rebate, the property owner of the occupied rental unit(s) shall complete and submit the Application for Occupied Residential Rental Unit Rebate form (coming later this year) to the City of Paducah Finance Department. The form must be received by the Finance Department on or before March I, 2025.


Appeals for Property Classification or Occupancy

Any property owner wishing to appeal the classification or occupancy of their property must file a 911 Fee Notice of Appeal Form (coming later this year) by December 1 of the year for which the fee is due. An appeal does NOT affect the date the parcel fee is due.

After the Appeal Form is received, the Joint Appeals Board will set a meeting date in which the property owner can present evidence 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 City shall also have the right to present evidence of proof that the classification is appropriate.

If the property owner presents sufficient proof of lack of occupancy and/or any other 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.


Frequently Asked Questions

Q: Why is my fee (x) amount of dollars?
A: The fee structure is based on the information the McCracken County Property Valuation Administrator’s office (PVA) has on record for your property. For the purpose of the fee, land uses were grouped into seven different land use density categories. Each category pays a different fee.

 

Q: Why has my fee changed from last year?
A: Your property may have been reassessed and its land use updated, resulting in a different land use fee for the year.

 

Q: When do I have to pay this fee?
A: The due dates for the real estate/property tax bills which include the 911 Real Estate Parcel Fee are outlined in Chapter 106 of the Paducah Code of Ordinances.

 

Q: How do I appeal my 911 fee?
A: If you believe you have been charged a 911 fee by mistake or that the information used to determine your property’s fee amount is incorrect, you can file a 911 Fee Notice of Appeal Form. Your appeal will be reviewed by the 911 Fee Joint Appeals board.

 

Q: What if I win my appeal?
A: If you win your appeal, you will be refunded the appropriate amount.

 

Q: When will I get my refund?
A: After the appeal has been upheld by the Appeals Board, the refund will be processed and mailed as soon as possible.

 

Q: Why did my parcel not get charged a fee?
A: Certain types of land uses are considered exempt from the 911 fee, including unoccupied structures and abandoned or vacant land.