Property Valuation

The Property Valuation Administrator’s responsibility per KRS.132.45 (1-5), is to assess all property (unless exempted by the Constitution) at its fair cash value and maintain fair and equitable values for all property owners. The PVA is required to locate, identify, and assess the property thru personal site inspections, questionnaires, photos, etc. This information is maintained within the PVA office and then used to create a tax roll from which property taxes are generated for the various taxing districts.