John Burke, the Scott County Property Valuation Administrator, presented a detailed explanation of Kentucky assessment law and the local reassessment process to the Georgetown City Council on Nov. 10.

Burke emphasized two legal points: the constitutionally required goal that taxable property be assessed at fair cash value (court guidance cited) and the distinction between the four‑year physical inspection/inventory cycle and the annual reassessment of values. He described three approaches used in valuation — sales comparison (most common for residential), cost (replacement) and income (for commercial property) — and explained that his office must revalue all property annually while performing physical inspections on a four‑year rotation.

Burke also covered the tax-calendar mechanics: listing and inspection periods (January–March listing, first Monday of May inspection window), appeal procedures (mid‑June informal panels), and how the state reviews and certifies local assessment levels. He acknowledged the challenge of rapid growth in Scott County and the difficulty the homestead exemption provides some seniors given fast-rising assessed values. He encouraged residents to consult the PVA’s online resources and to bring factual material (appraisals or evidence) if they appeal an assessment.

Council members thanked Burke for the transparency and the county’s public web tools used for planning and economic development.