What is a PVA

A Kentucky Property Valuation Administrator (PVA) is a locally elected official whose primary duty is to equitably assess the value of real and personal property. The Constitution of Kentucky requires that "All property not exempted from taxation by this Constitution shall be assessed for taxation at its Fair Cash Value, estimated at the price it would bring at a fair voluntary sale." This means that all property, unless specifically exempted by this Constitution, is taxable. Some exceptions are: public service companies, bank shares, omitted tangible properties and vehicles, all values which the Kentucky Revenue Cabinet assigns in Frankfort.

The PVA does not set property tax rates, nor do they collect property taxes. The PVA is simply charged with determining the "Fair Market Value" of each property within their jurisdiction.

If you have specific questions about the duties of your PVA, please contact us at: 270-827-6024 or email us at: SallyC.Bradley@ky.gov

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