Property Valuation Administrator

All property is subject to being taxed. Property is everything which is subject of ownership, whether it be corporeal or in corporeal, tangible or intangible, or anything that is in possession or anything that has an exchangeable value. According to Kentucky’s Constitution and statues, all real and personal property within Kentucky is taxable.  

The Property Valuation Administrator (PVA) makes the assessment of the property in the county, prepares assessment records, also performs any duty that relates to assessments that are prescribed by law or by the Revenue Cabinet, also assessing property for the state, county, and other districts.