In an effort to better serve property owners, appraisers, bankers, realtors, and other government officials, the Lincoln County PVA and qPublic have entered into an agreement to create this website, at no cost to the taxpayers of Lincoln County. This site will give general information about our office, links to other local and state gencies, links to forms, and the availability to subscribe and access the Lincoln County PVA Office's tax roll and mapping database.

The PVA DOES NOT:

• Collect taxes


• Set tax rates


• Send tax bill

The PVA DOES:

• List all taxable property in the County. The PVA must maintain a roster, or list, of all property and property owners in Lincoln County.


• Assess the value of all property. In order to estimate value, the PVA staff measure and photograph buildings and structures in the County. We also maintain maps showing the location of each property. We then estimate the "fair cash value", which is defined as the price a property would bring in a fair voluntary sale.


• Prepare the tax roll, which is a list of all property, property owners and assessments in Lincoln County. The tax roll is available to the public for inspection.

The Lincoln County PVA is a locally elected official responsible for assessing all property, both real and personal, in Lincoln County. All property, unless specifically exempted by the Constitution, is taxable. Kentucky property tax law sets the assessment date as January 1st of each year. All property is assessed as of that date.