McCracken County officials are continuing to address properties omitted from the tax rolls during the administration of former Property Valuation Administrator Nancy Bock.
Since taking office in October 2018, current McCracken PVA Bill Dunn and his administration have found 49 properties -- a total value of $13.5 million -- that were missing from the tax roll.
"Some of these cases that were reviewed, we found that the PVA office had actually gone out and taken a picture of the property, that they had come back and never added it to the roll," McCracken County Judge-Executive Craig Clymer said.
"I don't know exactly what went on or whether this was intentional omission by the former PVA or if it was just ineptitude or negligence."
Bock was PVA for nearly three decades before resigning in September 2018 and being indicted on charges of theft by unlawful taking and forgery. A Jan. 15 hearing recommended the parole of Bock from Marshall County Jail on March 1.
Five officials met recently to review several properties whose owners had applied to be considered "under assessed" instead of omitted. The group included Judge-Executive Clymer as well as County Attorney Sam Clymer, Sheriff Matt Carter, Dunn and County Clerk Julie Griggs. All 32 properties reviewed were reclassified.
The defining qualification for being reclassified in the judge-executive's eyes was "if they did anything that should have alerted the PVA or government in general. It would be then on the government that we did not go out there and inspect and add it to the tax rolls."
Any property owner whose lots remain classified as omitted at the end of this process will be required to pay five years of back taxes, plus penalties and interest. The ones labeled under assessed will simply have their property valuations updated and reflected on their next property tax bill.
Dunn and his team have combed through 13% of McCracken County in the last year, a pace that he believes is too slow. His goal is closer to a 25% per year pace. Either way, it's going to take time to know how many properties have been left off the tax roll.
"We've got it all resolved for these properties and to the benefit of the owners. It's a good start on curing this deficiency that's gone on for 20 or 25 years," Judge Clymer added. "We'll be going at it for a while. It's like a towboat, you don't turn it around all of a sudden."