What is a PVA?

Duties of a PVA

The Shelby County PVA is a locally elected official charged with assessing all property, both real and personal, that lies within Shelby 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 licensed automobile body shops. Please remember that the vehicle is assessed to the owner as of January 1 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 the exemption is the exception.

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 districts such as the library and health boards.

The PVA DOES NOT set property tax rates nor do they collect property taxes. 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 seller and a willing buyer.

If you have specific questions about the duties of your PVA, please contact our office at 502-633-4403.

Who is our PVA?

Meet Your Property Valuation Administrator

It has truly been an honor to serve as Shelby County Property Valuation Administrator since December 1998. I am a Shelby County native and graduated from Shelby County High School in 1983. I attended the University of Kentucky and am a graduate of the University of Louisville with a Bachelors Degree in Business Administration. I am also a licensed realtor with my license currently in escrow.

Since becoming PVA, I have attended and completed educational classes set forth by the Kentucky Revenue Cabinet in order to obtain the designation of Certified Kentucky Assessor and Senior Kentucky Assessor.

I have served my district on the legislative committee for the Kentucky PVA Association and the membership committee for the Kentucky Chapter of IAAO.

We continue to make a concentrated effort to improve every aspect of the PVA office. We have completely upgraded our computer hardware and software system and we are continuously updating our GIS (Digital Mapping) project. We have two public access computers in our office for retrieving information about property in Shelby County.

Our main objective is to serve the citizens of Shelby County. I encourage everyone to stop by the office and visit.

Brad McDowell
Shelby County Property Valuation Administrator

© 2010 Shelby County Property Valuation Administrator's Office & qpublic.net