The Property Valuation Administrator's Office is dedicated to serving and assisting the public with understanding the operation of the PVA Office. In an effort to better serve property owners, appraisers, bankers, other government officials and taxpayers, the Carter County PVA has created this website. This site will give general property information and links to state agencies.
This website will give general information and property information, as well as important forms and schedules for filing taxes. This site has links to state agencies, local agencies and associations.
This website contains information regarding property located in Carter County, Kentucky. The Carter County PVA Office maintains the website to assist the public with any questions regarding the Kentucky Property Tax System. New policies, procedures and current statues will be posted to keep taxpayers informed. The current certified tax roll, characteristics (when available) as well as ownership information will be available. Visit our Tax Roll page for complete information.
Kentucky property tax law establishes the assessment date as of January 1st. All property is assessed as of that date. Ownership of property for tax purposes is also set by the January 1st requirement. If a property is purchased after that date, state statute requires the tax bill be issued in the name of the former owner until the next calendar year. An attempt is made to mail the tax bill to the new owners using information provided to us by recorded deeds. If, however, a new owner does not receive a copy of the tax bill, the owner may contact the Sheriff's Office at 606-474-5616 to obtain that information.
My name is Leslie Kiser Roseberry and I held the position of Chief Deputy in the Carter County PVA Office for 30 years, until the prior PVA, Charles Kiser Jr, my Dad, retired on January 31, 2014. I was appointed PVA by Governor Steve Beshear on February 1, 2014 to finish out my Dad's term, and I was sworn in to fulfill my own 4 year term in December 2014. I have both my Certified Kentucky Assessor (CKA) and Senior Kentucky Assessor (SKA) designations.
If you have any specific questions, comments, or suggestions concerning the PVA Office, please email me Leslie.Roseberry@ky.gov>, call me at 606-474-5663, or stop by and say hello. We are located at 300 W Main Street (in the old courthouse, on the hill) on the second floor in Room 214, Grayson KY.