© Ballard County PVA &
Welcome to the Ballard County PVA Office web site!
This site is operated and maintained by the Ballard County Property Valuation Administrators Office.
The Purpose of the PVA Office is to appraise all property both real and personal. The PVA's assess
on 100% fair market value.
The Kentucky Constitution requires equality and uniformity through fair cash value assessments. Fair
cash value is defined as the price that a piece of property will bring in a fair voluntary sale between a
willing buyer and seller. All property, unless specifically exempt by the Constitution, is taxable. The
Constitution expressly prohibits exemption of any property or persons except those allowed by the
Constitution itself. Thus, taxation is the rule and exemption is the exception. Currently, examples of
such exemptions are the homestead exception for age 65 and older. Disability for 100% totally
disabled individuals, some religious, educational and government properties. Formal application must
be made with the PVA office before any exemtion can be granted.
The PVA is not responsible for:
Determining Tax Rates
132 North 4th Street, Wickliffe, KY 42087 | Ph: (270) 335-3400