Duties Of The PVA
200 Main Street, 2nd Floor - Courthouse
Williamsburg, KY 40769
Phone: (606) 549-6008, 549-6009
Fax: (606) 549-6042
pva@whitleypva.com
What is a PVA?
The Property Valuation Administrator (PVA) replaced the old title of "County Tax
Commissioner" or what most people call the Tax Assessor. The PVA office is to
administrate "ad valorem" taxes. Ad valorem is Latin for "according to value" which bases
taxes on the value of property. The Kentucky Constitution describes property taxes as a
tax on wealth rather than a tax on the individual. Section 172 of the Kentucky Constitution
requires all property to be assessed at Fair Cash Value, as of the assessment date
January 1, unless specifically exempted. Kentucky law provides for direct supervision on
all PVA's by the Kentucky Department of Revenue. Each year the Revenue personnel
must perform studies on the PVA in each county to determine if constitutional and
statutory requirements have been met. The PVA's tax roll must meet required assessment
levels and adhere to required standards of equity before the PVA's tax roll is accepted,
and before tax rates may be set or tax bills can be printed.
Remember the PVA office does not set tax rates, collect tax monies or send tax bills.
Duties Of The PVA
The Whitley County PVA is a locally elected official charged with assessing all property,
both real and personal that lies within Whitley County. 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 value.
All property, unless specifically exempted by the Kentucky 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 is 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.
Your PVA 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 Government, City Government, School Boards, and taxing entities
such as the extension service, soil conservation, water sheds and timber districts, library
board, fire districts, and the health and mental health departments. The PVA does not set
property tax rates, nor do they collect property taxes.
Click here for Homestead / Disability Exemption Application
Please click on the link above for the application for the homestead age and disability
exemptions. Submit the application, along with proof of Kentucky valid driver's license and
for 100% disability also include a copy of Medicare Health Insurance Card or a copy of
your Notice of Award letter to Ronnie Moses, Whitley County PVA, P.O. BOX 462,
Williamsburg, KY 40769.