Pulaski Co PVA's first-ever town hall meeting, taxpayers express their concerns as tempers flare.

Image Courtesy of Bonnie Whitis

Dr. Strand, standing before a projector screen illuminated with colorful scatter plots and regression lines, offered an answer that was technically precise and without emotion. She spoke of "market velocity," "state-mandated compliance levels," and "algorithmically derived comparables."

..........The citizens of Pulaski County didn’t buy it. 

Dr. Strand’s central thesis is that the PVA’s office is merely a mirror, reflecting the exploding real estate market back at us. She presented that because a few out-of-state investors are paying cash for sight-unseen properties at inflated prices, your family home—which hasn't been improved since the Bush administration—is now a luxury asset. Dr, Strand's reliance on that technical data was one that did not resonate with the audience's lived experience."

During the Q&A, a resident from Science Hill stood up, his hand shaking as he held his assessment notice. "Dr. Strand," he said, his voice cracking, "you say my land is worth $250,000. If I put a sign in the yard today for that price, the only people laughing would be the crows. You are taxing me on money I don't have, for a value that doesn't exist."

This is where the technocratic approach fails. It confuses speculative bubbles with fair cash value.

Many from the audience reminded Dr. Strand and the Department of Revenue in Frankfort of the supreme law of this Commonwealth. Section 172 of the Kentucky Constitution is explicit. It demands that all property be assessed at its "fair cash value, estimated at the price it would bring at a fair voluntary sale."

              Key words: Fair. Voluntary.

Tax Assessments for the most part is automated, so when a computer algorithm uses a data point from a distressed sale or an inflated bidding war to jack up the assessment of a neighbor's property, it is violating the spirit, if not the letter, of Section 172. A "fair voluntary sale" implies a knowledgeable buyer and seller acting without duress. It does not imply a computerized mass-appraisal model that assumes every acre in Pulaski County is potential commercial development.

As one woman from the slate of speakers noted Tuesday night, "You're not assessing the house I live in. You're assessing the house you wish was there so you can collect the tax on it." The most chilling moment of the night came not from the shouting, but from the silence that followed a comment by a senior citizen named Martha. She simply asked, "Dr. Strand, if I can't pay this tax bill based on this new value, will you be the one to auction off my home?"

Dr. Strand didn’t answer directly, pivoting instead to the appeals process. But the answer is yes, she is part of the process.

While no one refutes that the PVA office has a difficult job. As they face great pressure from the state to keep assessments high to fund our schools and services. The State Department of Revenue (DOR) strictly monitors county assessments. If a PVA falls below the required assessment level (usually 95-100% of market value), the state can reject the tax roll, jeopardizing funding for local schools." Under Kentucky law, the PVA does not set the tax rate—only the property value. Dr. Strand emphasized that her office is legally bound to reflect recent sales data, which have surged due to outside investment. We all want good schools. We all want funded fire departments. But funding our county by bleeding its poorest homeowners dry through phantom equity is not the way to do it. This can be seen in the previous PVA who left office this year, leading to Governor Beshear's' appointment of Strand. A point that was made by several individuals that Strand was not elected to serve in the position.

Strand did not indicate if she would seek a full term as Pulaski County PVA. With the filing deadline of January 9, 2026, there are currently three challengers that will face off in the May 2026 primary election, two of which were in attendance to this meeting: Jonathan Fox, John Haney and Ryan Godbey.  We have reached out to Dr. Strand to provide her with the opportunity to expand and clarify any issues without interprets. We have also made public opportunities for any other candidates to present their ideas and platform on our site unbiased and uncensored, so far only one has jumped at the opportunity, and we will be publishing his article in January 2026.

The Path Forward

Dr. Strand urged everyone to "trust the process" and file an appeal if they disagreed with her office. There are on average less than 200 appeals per year on assessment. However, the audience never allowed her to opportunity to fully explain the process.  As it appeared that no matter what fact she attempted to present, the crowd was not buying ANY OF IT. Additionally, it appeared the crowd, would not even let her finish the presentation or provide better guidance on the subject. While the majority in the room disagreed and felt that the burden of proof shouldn't be on the grandmother to prove she isn't sitting on a gold mine; it should be on the PVA to prove she is.

Strand was not permitted to discuss the homestead exemption of the process which may be an option to ease the pain for some in the audience. The homestead exemption increased by $22.28 with Pulaski County's median effective tax rate of $0.81 per $100 assessed value. The total exemption has increased from $46,350 for 2023 and 2024 to $49, 100 for 2025 and 2026 tax years. 

If you were at the library Tuesday, December 9th, you saw a frustrated community pushed to the brink. Dr. Strand stated several times during her presentation that her and her staff are willing to help a property owner with contesting any assessment if they would contact her office.  However, judging from the temperature of the town hall, if Dr. Strand and her team do not revisit these assessments and apply a dose of human judgment to their spreadsheets, the appeals board won't just be busy—they’ll be facing a full-blown revolt. The assessment notice is just a piece of paper. But for many in that room, it looked a lot like an eviction notice. 

The government is clearly acknowledging that property taxes are a hardship when it grants Churchill Downs Incorporated a 30-year property-tax abatement TWICE. What that looks like for seniors on fixed incomes, young families trying to make ends meet, farmers working inherited land, and tiny businesses barely surviving, is that paying taxes is detrimental to everyone but the wealthy.  This exemplifies the adage "rules for thee, but not for me." 

One attendee summed the entire meeting up by his frustration; and remarked several times, "the local realtors are only ones  who are happy about this, and they strive to make it worse. Taxes will raise. " 

Further Readings on the Topic:

Kentucky Center for Economic Policy

Kentucky Department of Revenue

Pulaski County PVA Website

What You Can Do Next: If your assessment seems divorced from reality, you have the right to appeal, but the clock is ticking. You must start the conference process with the PVA office immediately. Gather evidence (photos of damage, recent independent appraisals, or sales of truly comparable homes) to support your case. Don't just get angry—get documented.  You make contact the Pulaski Co. PVA Office to discuss your assessment by the contact information below:

Karen H. Strand, PVA

P. O. Box 110

100 N. Main Street, Suite 201

Somerset, KY 42502

Contact person in lieu of PVA: Sherry Tomlison

(606) 679-1812

https://www.pulaskipva.com/

Editor's Note: We will update this article when Dr. Strand or any other candidates respond.