Duties of the PVAThe Hardin County Property Valuation Administrator (PVA) is a locally elected state official who is responsible with equitably assessing real property and personal property in Hardin County. Tracking ownership changes, maintaining maps, updating building characteristics, and administrating property exemptions are also duties of the PVA. The PVA also provides a variety of information management services as custodian of the parcel ownership database, most of which is public information.The Kentucky Constitution requires equality and uniformity through fair market value assessments. Fair Market Value is generally defined as the price that property will bring in a fair voluntary sale between a willing seller and a willing buyer on the market for a given period of time. The assessment date for the valuation of most property is January 1st.Your PVA office does not set property tax rates nor do we collect property taxes. The PVA office only determines the property assessment at “fair market value” as of the assessment date. We welcome input of property owners in this assessment process. There are two components that determine your property tax bill: assessed value and tax rate. Taxing authorities such as the city, county and state governments, as well as school boards, determine the tax rates. State law caps total revenue increases (not property values) by most taxing authorities at no more than 4% higher than the previous year. Tax rates roll back when the cap is reached. The Hardin County Sheriff’s Office is responsible for most tax bill collections.All property, unless specifically exempt by the Kentucky Constitution, is taxable. The Constitution prohibits exemption of any property of persons unless allowed by the Constitution. Currently, examples of such exemptions include the Homestead Exemption for property owners age 65 and older and for individuals who are 100% disabled receiving disability payments, and certain religious, nonprofit public charities, educational and government properties. Formal applications must be submitted with the PVA office before any exemptions can be granted in most cases.PVA responsibilities also include listing assessments of tangible personal property as of January 1st of each year. Tangible returns must be filed annually by May 15th with the PVA office. The Kentucky Department of Revenue provides standardized values for most automobiles, recreational vehicles, and watercrafts for property assessment purposes. The PVA Office may make value adjustments due to high mileage or damage to vehicles.
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