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Graves County PVA Howel Carr
Duties Of The PVA   The Graves County PVA is a locally elected official charged with assessing all property, both real and personal that lies within Graves County. There are some exceptions, such as public service companies, bank shares, omitted tangible properties and vehicles, all values, which the Kentucky Revenue Cabinet assigns in Frankfort. The PVA has the right to change vehicle values according to the January 1 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 it is the condition of the vehicle ad mileage that determines value.   All property, unless specifically exempted by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Therefore, taxation is the rule and exemption the exception. Currently, examples of such exceptions are the Homestead Exemption for age 65 and older and the Disability Exemption for 100% totally disabled persons, some religious, educational, and governmental properties, etc.   Your Property Valuation Administrator's office DOES NOT determine how much tax you pay. We only assess the "Fair Market Value" of the property to be taxed. There are two components that determine your property bill, ASSESSED VALUE and TAX RATE. The TAX RATE is determined by elected officials such as County Governments, City Governments, School Boards, and taxing entities such as the extension service, the library board, fire districts and the health department. The PVA office does not set property tax rates, nor do they collect property taxes.   Click here for Homestead / Disability Exemption Application   Please click on the link above for the application for the homestead age and disability exemptions. Submit homestead applications to Howel Carr, Graves Co. PVA, 101 E South Street, Suite 5, Mayfield KY 42066.