Skip to content

Brought to you by

Dentons logo

US Tax Disputes

Keeping an eye on US tax controversy and litigation developments.

open menu close menu

US Tax Disputes

  • Home
  • About us
  • Property Tax
  • State and Local (Subnational) Taxation

6th Circuit Rejects Challenge to Commercial Fee Scale for Kentucky Open Record Requests

By Mark A. Loyd, Helen Cooper, Stephanie Bruns, and Collier Clay
April 1, 2025
  • General
  • State and Local Taxation
Share on Facebook Share on Twitter Share via email Share on LinkedIn

In Zillow, Inc. v. Miller, 126 F.4th 445 (6th Cir. 2025), the Sixth Circuit considered whether fee distinctions and newspaper exception provisions in the Kentucky Open Records Act (“KORA”) are constitutional. KORA provides access to public records and authorizes charges for reasonable fees. Challenged here was the fee distinction in KORA which permits public agencies to charge higher fees for public records requests made for “commercial purposes.” KRS 61.874(3)-(4). The so-called “newspaper exception” provides that “commercial purposes” specifically excludes publication in a newspaper or periodical, use by a radio or television station in its news or informational programs, or use in litigation or claims settlement. KRS 61.870(4)(b).

Zillow Inc. (“Zillow”) argued that the fee distinction and newspaper exception were unconstitutional, in violation of the First and Fourteenth Amendments. The Sixth Circuit disagreed and rejected Zillow’s claims in a 2-1 decision.1

Zillow’s Action

Zillow routinely requests pricing and tax information from governmental agencies to ensure its website is current, and Zillow users access this property information for free.2 Zillow’s action stemmed from its 2019 requests under KORA for property valuation records for use in updating its website. The PVAs determined that Zillow’s requests had a commercial purpose and responded with quotes ranging from ten to forty thousand of dollars per county.3 These records would be disclosed at significantly lower rates to requestors without commercial purposes.4

Zillow filed action in the U.S. District Court for the Eastern District of Kentucky, which upheld the fee distinction but severed the newspaper distinction from the statute, meaning that newspapers would also be subject to the enhanced fees as commercial purpose requestors.5 Though not part of the initial litigation, the Kentucky Press Association and American City Business Journals then intervened to appeal the District Court’s decision that the newspaper exception was unconstitutional.6 Zillow also appealed.

The Opinion

The Sixth Circuit held that the fee distinction between commercial and non-commercial purposes does not violate the First Amendment and reversed the district court’s order declaring the newspaper exception unconstitutional, remanding the case with instructions to grant judgement in favor of the PVAs.

i. First Amendment

Though recognizing that the First Amendment places some limits on the government’s discretion to decide who may receive the information after it chooses to provide public access, the Court determined that Zillow’s challenge triggered First Amendment scrutiny because the statute drew lines as to the terms on which requestors may receive government information.7 Although KORA does not ultimately restrict access to property-value information or the requestor’s use of such information, its fee structure still burdens commercial purpose requestors, and “[t]he distinction between burdening and banning speech is but a matter of degree.”8

Zillow argued that the distinctions drawn in the statute impermissibly discriminate on speaker- and content-based grounds. However, the Court ultimately determined that the fee distinction between commercial and non-commercial purposes and its exceptions “do not impermissibly discriminate based on the content of Zillow’s speech” in violation of the First Amendment9 Rather, the distinction was based only whether that content will be used to obtain a profit and had nothing to do with the actual content or intended content created by the requestor.10 Indeed, the Court reasoned, that PVAs had no need to evaluate a topic or a message of any speech to determine a requestor’s status under KORA, such that the distinction is content-neutral. And, even if the law is speaker based, the Court found Zillow did not explain why this embeds any content preference.11 Furthermore, as a commercial-purpose requestor, Zillow is not a member of any discrete, disfavored group.12

ii. Fourteenth Amendment

Zillow also argued the fee distinction violated the Fourteenth Amendment’s Equal Protection Clause in impermissibly treating similarly situated KORA requestors differently. However, because the Court determined that the commercial-purpose statutes did not discriminate based on content, it applied rational-basis review to Zillow’s equal protection claim.13 The Court determined that a rational basis undoubtedly supported the law’s fee distinction – i.e., allowing public agencies to recoup associated costs.14 The Court explained that the newspaper exception did not render the distinction arbitrary, as the state has a legitimate interest in ensuring the press can obtain records at a reasonable fee.15 Accordingly, the Court the fee distinction was similarly not violative of the Fourteenth Amendment.

The Dissent

In a dissenting opinion, Justice Boggs argued that the fee distinction between commercial and non-commercial requestors is, on its face, content-based and thus merits review under the framework of strict scrutiny.16 The dissent asserted that the majority missed the “crucial first step” in determining whether the statute is content-based on its face, without considering whether it expressly prefers or disfavors content. In determining the fee distinction in KORA was content-based, the dissent noted that “the very basis for the regulation is the difference in content between [non-commercial speech] and commercial speech” such that the message that the speaker will convey controls the government action.17 The dissent also took aim at the law’s “press exemption,” explaining that “Deciding—on content-based grounds—what ‘merits classification’ as The Press resembles government licensing of The Press and risks ‘government interference into protected activity.’”18 The dissent thus advocated that the case be remanded for consideration under the strict scrutiny analysis.

Now What?

Open records requests are helpful for accessing information and this decision does not impact this continued access. The Sixth Circuit’s holding maintains the status quo in allowing state agencies to charge higher fees to requestors with commercial purposes, and lower fees, typically the cost of creating a copy of requested records for non-commercial purposes, for non-commercial purposes, including newspapers and other media. Though not the focus of the appeal, it’s important to remember that requests made for purposes of litigation are deemed non-commercial. Though, as the Circuit Court noted, all requestors – even those with commercial purpose – can avoid fees by retrieving records in person.19 However, the holding does not foreclose a requestor’s ability to file a complaint using the procedures in KRS 61.880(4) if they feel the intent of KORA is being subverted, whether through excessive fees or excessive extensions of time.

Zillow’s deadline for filing a writ of certiorari to review is within 90 days after entry of the judgment.20


[1] Zillow, Inc. v. Miller, 126 F.4th 445 (6th Cir. 2025).

[2] Id. at 451.

[3] Id.

[4] Id.

[5] Id.

[6] Id.

[7] Id. at 457-58.

[8] Id. at 458 (quoting United States v. Playboy Ent. Grp., Inc., 529 U.S. 803, 812, 120 S.Ct. 1878, 146 L.Ed.2d 865 (2000)).

[9] Id. at 451-52.

[10] Id. at 460.

[11] Id. at 462.

[12] Id. at 463.

[13] Id.

[14] Id.

[15] Id. at 464.

[16] Id.

[17] Id. at 466

[18] Id. at 469-470 (citations omitted).

[19] Id. at 453.

[20] U.S. Sup. Ct. Rule 13(1).

Share on Facebook Share on Twitter Share via email Share on LinkedIn
Subscribe and stay updated
Receive our latest blog posts by email.
Stay in Touch
Mark A. Loyd

About Mark A. Loyd

Mark A. Loyd, co-leader of Dentons' national Tax practice group, has decades of experience successfully resolving his clients’ state, local and federal tax issues. Elected as a Fellow of the American College of Tax Counsel, a distinction reserved for America’s very best tax attorneys, Mark is also Martindale-Hubbell AV® Preeminent™ Rated, the highest rating available, and has been selected as a Super Lawyer since 2015. Leveraging his extensive career in industry and CPA background, Mark has averted, managed and resolved sales, property, income and excise tax and licensing issues through audit management, administrative protest or settlement, and when necessary, through tax litigation in administrative tribunals, state courts and appellate courts, including the US Supreme Court. He’s licensed to practice in Kentucky, Indiana, Ohio, Tennessee, federal district and appellate courts as well as the US Court of International Trade.

All posts Full bio

Helen Cooper

About Helen Cooper

A member of Dentons’ US Tax practice, Helen Cooper assists clients at all stages of the tax return lifecycle, from identifying business goals, such as maximizing tax efficiencies and minimization of risk, to transaction planning, defending tax positions and negotiating post-assessment collection compromises. Helen advises on a variety of issues, such as complex financings, restructurings and reorganizations, charitable organizations, loss planning and tax disputes. She also advises clients on developments in the Internal Revenue Code, regulations, and case law to help identify new planning strategies or modify current ones.

All posts Full bio

Stephanie Bruns

About Stephanie Bruns

Stephanie's practice includes state and local tax planning and income, sales, and excise tax, as well as property tax and tax controversy. Stephanie also assists with federal tax planning, business formation issues, and captive controversy.

All posts Full bio

Collier Clay

About Collier Clay

Henry “Collier” Clay is a member of Dentons’ Tax group. While in law school, Collier was actively involved with the Kentucky Law Journal, serving as Senior Staff Editor, Staff Editor and on the Student Note and Disciplinary committees.

All posts Full bio

RELATED POSTS

  • General
  • State and Local Taxation

Claiming and Defending the Employee Retention Credit

By Mark A. Loyd, Ryan Dunn, Gregory Rhodes, and Stephanie Bruns
  • General
  • State and Local Taxation

Kentucky Tax Developments: Spring 2023

By Mark A. Loyd, Bailey Roese, Bradley Hasler, Jeffrey T. Bennett, Stephanie Bruns, and Collier Clay
  • General
  • State and Local Taxation

Act Now to Reduce Your 2024 Kentucky Real Estate Taxes!

By Mark A. Loyd, Bailey Roese, and Stephanie Bruns

About Dentons

Redefining possibilities. Together, everywhere. For more information visit dentons.com

Grow, Protect, Operate, Finance. Dentons, the law firm of the future is here. Copyright 2023 Dentons. Dentons is a global legal practice providing client services worldwide through its member firms and affiliates. Please see dentons.com for Legal notices.

Categories

Additional resources

Visit our Global tax guide to doing business in... 2024.

Dentons logo in black and white

© 2025 Dentons

  • Legal notices
  • Privacy policy
  • Terms of use
  • Cookies on this site