Trigg County PVA
Lauren Fowler
P.O. Box 1776, Cadiz, KY 42211 | Office: (270) 522-3271 | Fax (270) 522-3272
The Assessment Process
The purpose of a property tax is to fairly distribute the necessary tax burden among all property owners based
upon the market value of their property. Properties are appraised so that some of the costs associated with
providing services, such as public education, fire and police protection, roads and utilities, can be allocated to
property owners in proportion to the market value of their individual properties.
The Appeals Process
Section 172 of the Constitution of Kentucky requires that all property be assessed for taxation at its fair cash
value. The assessment date is January 1 of each year. Fair cash value is defined as the price a piece of
property would bring with a voluntary sale and a willing buyer and seller.
Assessment Methods
Market Value is how much property would sell for, in an open market, under normal conditions. Before
assessing any parcel of property, the assessor estimates its market value.
Motor Vehicle Tax
The centralized system for property tax assessments on motor vehicles is a piggyback program supported by
the Automated Vehicle Information System (AVIS). All motor vehicles are assessed by the Kentucky Revenue
Cabinet and notices are mailed from Frankfort.
Real Property
All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable
real property or interest therein subject to assessment by the property valuation administrator shall be assessed
annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet.
Tangible Property
Tangible personal property is physical property, usually movable, that has value and utility in and of itself (examples:
trade tools, fixtures, office equipment, inventory).
General Information