What is a PVA?

The Property Valuation Administrator (PVA) is a state office with county jurisdiction. The PVA is a locally elected official who has the responsibility to appraise and assess at the fair market value all property that lies within the county. The PVA is responsible for listing and assessing all intangible and tangible personal property as of January 1st of each year.

The PVA office is to administrate “ad valorem” taxes. Ad valorem is Latin for “according to value” which bases taxes on the value of the property. The Kentucky Constitution describes property tax 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 (estimated at the price it would bring at a fair voluntary sale) on the assessment date (January 1st), unless specifically exempted. Kentucky law provides for direct supervision of all PVA’s by the Kentucky Department of Revenue (DOR). Each year the DOR must perform studies on the PVA in each county to determine if constitutional and statutory requirements have been met.

A PVA or deputy visits all property at least once every four years as required by law. The PVA has authority to inspect all real property in the county in order to fulfill the requirements of KRS 132.450 (location, identification and assessment) and KRS 132.690 (physical examination). The 1992 General Assembly passed HB 523 which states the PVA may inspect and measure the exterior of buildings, even if the owner is not at home.

Keeping track of ownership changes, maintaining tax maps, updating building characteristics, and administrating proper exemptions for real property are continuing duties of the PVA. It is necessary to notify the PVA office in writing when your mailing address changes to ensure notification of assessment and tax bills are received.

The PVA DOES NOT MAKE LAWS that affect property owners. Laws that govern the operation of the PVA office are enacted by the KY State Legislature or by Constitutional amendments voted on by the citizens of the Commonwealth.

The PVA DOES NOT SET TAX RATES, nor does the PVA determine the total amount of property taxes to be raised. Tax rates are set by the fiscal court, city officials, local school boards and other taxing authorities. The collection of the current year property tax bills is the responsibility of the Sheriff.

If you have any questions about the duties of your PVA, please contact our office at (859) 654-6055.

John E. Steele		Pendleton County PVA
(859) 654-6055		233 Main St., Room 2 Falmouth, KY 41040
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