The 911 service fee applies only to occupied units as of July 1 of the tax year in question. Vacant units are exempt from the 911 service fee. In addition, non-owner occupied property (rental units etc) that is vacant as of July 1 is exempt from the 911 dwelling unit service fee. Vacant units should be reported to the Boone County Property Valuation Administrator’s office after July 1 and before August 1 utilizing the Unoccupied Dwelling Affidavit
. This form can be delivered to the PVA in person, by fax (859) 334-2126 or by e-mailing the Unoccupied Dwelling affidavit to 911Fee@boonecountyky.org
or you may complete the Unoccupied Dwelling Affidavit form online by clicking the link below. In addition, once reported, the PVA will send you an annual affidavit, reminding the owner to report any vacant units to the PVA office so that they have an accurate 911 service assessed. Affidavits must be received by the PVA by August 1.
After August 1st
, the PVA cannot remove charges for units that were vacant as of July 1. After August 1, property owners may appeal the assessment to a citizen board by filing a Dwelling Unit Fee Appeal Application
. The board will need sufficient documentation to show the property was vacant. The citizen board may issue an order removing the service fee. No appeals will be considered after January 15th following the tax year in question.
PLEASE NOTE THAT AFFIDAVITS FOR THE 2023 TAX YEAR MAY BE SUBMITTED BEGINNING JULY 1, 2023 AND THE DEADLINE IS AUGUST 1, 2023.