911 Public Safety Communications Dwelling Unit Service Fee
A 911 Dwelling Unit Service Fee was implemented in Boone County effective July 1, 2018. The fee is vital to funding 911 dispatch services for police, fire, and emergency personnel to respond to the needs and safety of the citizens of Boone County. The entire 911 dwelling unit service fee will be earmarked for public safety communications services and cannot be used for any other purpose. The 911 dwelling unit service fee replaced the fee on land lines which was repealed as of July 1, 2018 and will provide a sustainable source of revenue to ensure 911 services are available to meet current and future needs of the public and first responders.
How the 911 Service Fee Works
This annual $75.00 dwelling unit service fee will be applied to every dwelling, commercial or exempt property that is occupied on July 1 of the tax year. This new fee will be included as a separate line item on the property tax bill that will be mailed in the fall and paid at the same time as your tax bill. There will be one $75 fee per occupied dwelling or commercial unit; if you own property that has more than one house on it, your 911 fee will be multiplied by the number of houses or units on it. For example, if you have an occupied house and an occupied mobile home on your parcel, your 911 fee will be $150. If you own a commercial property that rents multiple units, each of those units, if occupied, will also receive multiple fees. A 10-unit apartment building will have a 911 dwelling unit service fee of $750 if all units are occupied. (If one of the units is vacant as of July 1 and accurately reported to the Boone County PVA Office by August 1st, the tax bill will only reflect $675 in 911 fees.) This fee will be due even for tax exempt properties, including churches, nursing homes, government entities, airport, hospitals, etc. It will also be charged if you have a Homestead or Disability exemption that eliminates your tax bill; in this case, you will now receive a $75 bill for the 911 service fee.
The Boone County Property Valuation Administrator’s (PVA) Office is responsible for administering occupancy data for the implementation and administration of the 911 dwelling unit service fee. To ensure accurate information, property owners can report the number of non-owner occupied units to the PVA office using the non-owner occupied land form. Property owners may also report vacant land (not subject the 911 fee) by submitting a vacant land form. Property owners can also report their property information to the PVA by calling (859) 334-2149, faxing (859) 334-2126 or e-mailing 911Fee@boonecountyky.org.
The 911 dwelling unit service fee applies only to occupied units as of July 1 of the tax year. Vacant units are exempt from the 911 dwelling unit 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 before August 1 utilizing the Unoccupied Dwelling Affidavit. This may be summitted on-line by clicking HERE. This form can also be delivered to the PVA in person, by fax (859) 334-2126 or e-mailing 911Fee@boonecountyky.org. You may request to receive an affidavit from the PVA each year by enrolling with the PVA by clicking here. 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 Dwelling Unit Appeal Application may also be submitted on-line by clicking Dwelling Unit Fee On-Line 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. All appeals must be received by January 15 of the tax year following the tax year being appealed.
Any citizen who believes that an assessment was improperly made should contact the PVA's Office.
Timeline of Implementation
February – July: The PVA Office will be diligently working to update records for all Boone County property to ensure an accurate unit count. Please be aware, especially for commercial and exempt property, this will often require physical site visits and conversations with property managers. If there are multiple residences or tenants on the property, it is imperative that the property owner self-report this to minimize future errors. You may do this by utilizing the non-owner occupied land form or e-mailing email@example.com. This includes any vacant property, rental property and all commercial and exempt property.
July: An Unoccupied Dwelling Affidavit will be mailed to all property owners who have non-owner occupied property. The Unoccupied Dwelling Affidavit allows property owners to notify the PVA office if any of their units or property were vacant as of July 1. Any property or units that did not have an occupant at that time will be exempt from paying the $75 dwelling unit service fee for that unit. If the affidavit is not returned, or the property is not reported vacant by August 1, the fee will then be applied to the tax bill.
August 1: Deadline for property owners to report any vacant property to the PVA. After August 1st, the property owner may appeal the assessment to the Parking Violation and 911 Dwelling Unit Service Fee Board by filing a Dwelling Unit Fee Appeal Application . The board will need sufficient documentation to show the property was vacant or the assessment improperly made.
October 1: Tax bills will be mailed out. The tax bills will include the $75 service fee as a line item, one fee for each occupied dwelling. Exemptions do not apply to the fee, which means all occupied property will receive a bill of at least $75. If you escrow your taxes, your mortgage company will pay the fee with your tax bill and you do not need to do anything further. If you do not escrow your taxes, you will pay the fee with your property taxes through the Sheriff’s office.
August 1 – April 15th: The independent board will meet to review 911 fee disputes involving unoccupied property. A property owner may appeal the vacancy determination to the board by filing a Dwelling Unit Fee Appeal Application. The Dwelling Unit Fee Appeal Application must be submitted no later than January 15 of the tax year following the tax year being appealed.
January - The deadline to appeal a vacancy determination is January 15 of the tax year immediately following the tax year being appealed.
April 15th: Any 911 fee outstanding at this time is due and payable. No appeals will be granted after April 15.
Facts Regarding the 911 Dwelling Unit Service Fee
|* The 911 Dwelling Unit Service Fee will fund the 911 Dispatch Center;
* All funds collected from the 911 fee are segregated into the 911 fund and are not
able to be used for any purpose except 911 operations;
* The 911 Dwelling Fee did not take effect until July 1, 2018 to ensure ample time
for the public to plan and be prepared for the change;
* The 911 Dwelling fee is $75 per Year per dwelling;
* The 911 landline fee was repealed effective June 30, 2018;
* The 911 Dwelling Fee was not used to pay for the new digital radio system for
1st responders, the 911 Dwelling Fee provides the support for the operations of
the 911 Dispatch Center;
* Boone County is now consistent with Campbell and Kenton Counties.
*The 911 Dwelling Fee ensures funding for the 911 Dispatch Center while keeping
County Government taxes very competitive within the region.