Welcome to the Knox County P.V.A. Office Website

The Kentucky Constitution requires equality and uniformity through fair cash value assessments. Fair cash value is defined as the price that a piece of property will bring in a fair voluntary sale between a willing buyer and seller. All property, unless specifically exempt by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Thus, taxation is the rule and exemption is the exception. Currently, examples of such exemptions are the homestead exception for age 65 and older. Disability for 100% totally disabled individuals, some religious, educational and government properties. Formal application must be made with the PVA office before any exemtion can be granted.