DUTIES OF THE PVA
The Logan County PVA is a locally elected official charged with appraising all property, both real and personal that lies within Logan County. There are some exceptions, such as public service companies, bank shares, omitted tangible properties and vehicles, all values, which the Kentucky Revenue Cabinet assigns in Frankfort. The PVA has the right to change vehicle values according to the January 1 NADA guidelines, for high mileage, or with estimates of repair from two licensed automobile body shops. Please remember that the vehicle is assessed to the owner as of January 1st of each year and it is the condition of the vehicle and mileage that determines the value.
All property, unless specifically exempted by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Therefore, taxation is the rule and exemption the exception. Currently, examples of such exceptions are the Homestead Exemption for age 65 and older and the Disability Exemption for 100% totally disabled persons, some religious, educational, and governmental properties, etc. Please click on the link below for formal application that must be made with the PVA office before the exemptions are granted.
Your Property Valuation Administrator's office DOES NOT determine how much tax you pay. We only assess the "fair market value" of the property to be taxed. There are two components that determine your property bill, ASSESSED VALUE and TAX RATE. The TAX RATE is determined by elected officials such as County Governments, City Governments, School Boards, and taxing entities such as the extension office, the library board, and the health department. The PVA office does not set property tax rates, nor do they collect property taxes. The County Clerk is in charge of keeping accurate record of all tax rates. Once the tax rates are set and reported to the Clerk's Office then the bills are ordered to be printed.
The Sheriff's office is in charge of tax collection. Tax bills are usually mailed by October 1st each year by the Sheriff. Any questions concerning the payment of tax bills should be directed to the Logan County Sheriff's Office at (270) 726-2244.
Please click on the links below for applications for the homestead age and disability exemptions or click on email@example.com for answers to questions that you may have. Submit homestead applications to Brooke Waldrup, P.V.A., PO Box 307, Russellville, KY 42276.Homestead Exemption