Duties of the PVA
The Clark County PVA is a locally elected official charged with appraising all property, both real and personal, that lies within Clark County. Exceptions are public service companies, bank shares, omitted tangible properties and vehicles. The values for all vehicles are assigned by the Kentucky Department of Revenue. The PVA may adjust the vehicle value according to the January 1st NADA guidelines for high mileage, or with estimates of repair from two licensed automobile body shops. Please remember that the vehicle is assessed to the owner as of January 1st of each year and adjustments for mileage and repair are as of that date.
All property is taxable, unless specifically exempted by the Constitution. Taxation is the rule and the exemption is the exception. Examples of such exemptions are the Homestead Exemption for age 65 and older, the Disability Exemption for 100% totally disabled persons and some religious, educational and governmental properties. Please tap the link below for the application that must be made with the PVA office before exemptions are granted.
The Property Valuation Administrator DOES NOT determine how much tax you pay. We assess the property at "fair market value" and the TAX RATE is applied to the assessment. The TAX RATE is determined by elected officials, such as School Boards, City Governments and County Governments. Tax rates in Clark County are also set by the Library Board, the Extension office and the Health Department. The State of Kentucky sets a tax rate as well. The PVA office does not set property tax rates, nor do they collect property taxes.
Please click on the link below for applications for the homestead age and disability exemptions. You may also email me at the address above with any questions. Submit homestead applications to Jason Neely, Clark County PVA, 34 S. Main Street, Winchester, KY 40391.