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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 and updated in October 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 and updated in October 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 and updated in October 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.
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 First Year Only
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 (see link below) to the City of Paducah Finance Department. The form must be received by the Finance Department on or before March I, 2025.
Application for Occupied Residential Rental Unit Rebate
Qualifications to be considered for this rebate include that the property owner:
1) Must be a residential rental property owner;
2) Must be current on all Chapter 106 (Taxation) obligations;
3) Must attach a completed IRS W-9 form to this application; and
4) Must complete the rebate application in full and submit it to City of Paducah Finance Department no later than March 1, 2025.
The form can be emailed to Property Rebate Email or delivered by mail or personal delivery to
Paducah City HallFinance Department
300 South 5th Street
Paducah, KY 42003
Appeals for Property Classification or Occupancy
Any property owner wishing to appeal the classification or occupancy of their property must file a 911 Parcel Fee Classification Appeal Form to the Paducah City Clerk's office 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, it will be forwarded to the City of Paducah Finance Department or the McCracken County Finance Department, whichever is applicable. The steps for the appeal process are as follows:
- Staff will review the information provided in the appeal and determine whether the property should be reclassified.
- If Staff determines that the property should be reclassified, the property owner shall be notified of the reclassification and be provided appropriate relief, including, but not limited to, a refund of all or a portion of the parcel fee paid during the applicable tax year.
- If Staff determines that no change in classification is deemed warranted, the appeal shall be forwarded to the Chairman of the Joint Appeals Board who shall set a date for a meeting at which time the property owner can present evidence and otherwise be heard 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 applicable Finance Department 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.
911 Parcel Fee Classification Appeal Form
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: If I live in the City of Paducah, which property tax bill will show the fee?
A: For City of Paducah residents, the 911 fee will appear on the property tax bill from the City of Paducah. The fee will not be on your McCracken County property tax bill.
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 staff and may 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 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.
