© Union County PVA & qPublic
Union County PVA Clay Wells
FAQ The foundation of property taxation in Kentucky is in the Constitution of Kentucky (Sections 3, 170, 171 & 172), which requires that all property be assessed for taxation at fair cash value.  Property assessed by the PVA (Property Valuation Administrator) is broken down into two basic types: real property and personal property.  Personal property is comprised of the categories of tangible and intangible personal property.  The legislature is authorized by the Constitution to divide property into classes and to determine which classes are exempt from local taxes.  All real property is taxable for state purposes unless specifically exempted by the Constitution.  However, the legislature has the authority to exempt personal property from state taxation.  All assessments shall be equitable and the tax rates uniform within the same class of property.
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