Former Property Valuation Administrator Jason Neely was the Democratic incumbent in 2022 when Clark County was trending Republican. After one term in office, he lost to challenger Jada Brady by only a handful of votes.
Four years later, Neely is again the Democratic nominee and thinks he can make the case to voters that he is more qualified than the current incumbent because he has considerably more expertise.
Prior to being elected Clark County PVA in 2018, Neely had served nine years in the Fayette County Property Valuation Administrator’s Office and had become the office’s No. 2 deputy.
In an interview last week, he said former constituents convinced him to again become a candidate.

“Actually, I was unsure for about three years whether I was going to run again,” he admitted. “I’d always said that if I ever lost an election, I probably wouldn’t go back to it. But eight votes is not a lot. And I heard from a lot of people that wanted me to run again.”
Eight is the number of votes he lost by after a recount.
The people who encouraged him included real estate agents and appraisers, he said.
“I was told I had one of the best PVA offices in the state of Kentucky when I ran it,” he remarked.
Asked why he believes he is the better candidate, Neely answered: “Thirteen years of experience is invaluable.”
“Not taking shots at her at all, but she had zero experience coming in. She’s learning on the job. She’s learning as she goes. And it took me a long time to learn everything I’ve learned. This isn’t a job where you can come in on day one and learn it. It takes time,” he said.
Neely worked in multiple branches of the state’s second-largest PVA office. He started out in motor vehicles, then became a residential assessor, farm assessor, residential supervisor, and commercial assessor.
“At the end, I was the chief deputy for Fayette County,” he said.
The role of the PVA is to assess the fair market value of real estate, vehicles, and tangible property for the purpose of determining the tax bills based on the rates that are set by the state, county, city, school district, and special purpose taxing districts.
Although the PVA is an elected county position, the PVA and his or her staff are essentially employees of the state Revenue Cabinet, which pays their salaries.
A PVA may be removed from office by the state for willful error.
In the last eight years or so, property tax bills have risen sharply, but that’s because land and building values have climbed, not because tax rates have.
In fact, under a 1979 Kentucky law, state property tax rates must be reduced anytime the total of assessments exceeds the previous year’s assessments by more than 4 percent, and local tax rates that produce more than 4 percent additional revenue over the year before must be subject to a recall vote.
According to Brady, local property tax rates in Clark County are the lowest they have been in a decade.
It’s quite different for property values.
“In 2018, Clark County started skyrocketing,” Neely said.
That was the year he was first elected.
Within a short time, modest homes that had been selling for $150,000 were selling for $200,000 or $230,000, he noted.
“When you start getting these sales, you’ve got to follow what the sales say,” Neely said.
During the Republican primary this year, Allan Curtis, who challenged Brady for the nomination, ran on a platform of lowering assessments by changing the way they are done.
“You can’t just come in and say, ‘I’m going to lower everybody’s property taxes,” Neely said. “That’s not realistic.”
Curtis had said he would like to go out and talk with property owners before they got their tax bills in the mail and let them be part of the process for determining their assessments.
“It would be hard to go out to every person’s house and assess it,” Neely said.
Under the current method, a quarter of the county is assessed every year, based on a various factors, including what property is selling for in particular areas.
But owners can appeal their assessments.
“People have a right to come in and dispute the value. That’s … part of the process,” Neely explained.
Occasionally, the property owners are right, and the PVA has to stand up for them.
“You’ve got to fight against the Department of Revenue sometimes,” Neely said.
He said the department monitors the assessments, and accuracy must be within 10 percent.
“You don’t make a lot of friends in this job,” he mentioned with a smile.
“Everybody wants to pay less in taxes, and I get that, and they want to sell their house for the most they can get, and I get that too. But the way the tax system is set up, when property values go up, tax rates go down. When property values go down, tax rates go up,” he said.
Neely said he is conscientious about getting it right.
“When I did an assessment, I did every one of them as if, ‘What if this ended up on the front page of the paper?’ How would I defend it?” he said. “I’m not putting out assessments just willy-nilly. I ought to be able to defend it to anybody.”
Not only is the PVA’s office an elected position, but according to state law, it is also a partisan position. It shouldn’t be, Neely said. It doesn’t matter whether the PVA or the property owner is a Republican or a Democrat. Clients are not asked about their politics because it’s irrelevant.
Asked whether he would do anything differently if elected again, Neely said: “I would just get the office running top notch and as smooth as possible.”
He would make sure the office’s technology is up to date, and that the office operates efficiently and within budget, he said.
“Before, I worked well with all elected officials,” Neely said, implying that he would do so again.
Brady has put an emphasis on educating the public about what the PVA’s office does. Neely said he would as well.
“The job is transparent,” he said. “I would come and speak to anybody who wanted me to speak.”
Neely is better known by many of his friends and acquaintances as “Apple.”
He was given the nickname in second grade by the late Donnie Parsons, who was Clark County’s director of parks and recreation and a Little League coach.
“He always gave people nicknames,” and they “stuck,” he said.
“There’s people to this day that call me ‘Apple,’” he said.
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Neely, 44, was born and raised in Winchester. He is married to Maggie, his wife of 19 years, and they have two children, Kylie, 15, and Brady, 12.
He is a 2000 graduate of George Rogers Clark High School and a 2006 graduate of the University of Mississippi, where he earned a degree in political science.
Neely was an assistant boys’ basketball coach at GRC for seven years under Coach Josh Cook, during which time the team won the state title and were runners-up the following year.
Currently he operates J.B. Steele’s restaurant in Lexington’s Hartland shopping center with two partners, Bryce Steele and Blake Scott, who also own A.P. Suggins on Romany Road.
When he was Clark County PVA, Neely was active in the Winchester Rotary Club and the Winchester-Clark County Chamber of Commerce, and when his son was little, he coached Civitan sports. But because running a restaurant is so demanding, he doesn’t have time for those activities now.

