PO Box 209
Harlan, KY 40831
(606) 573-1990
(606) 573-9141 (FAX)
Office Hours: 8:30 a.m. to 4:30 p.m.
felicia.wooten@ky.gov
General Information
Section 172 of the Constitution of Kentucky requires that all property be assessed for taxation at its fair cash
value. The assessment date is January 1 of each year. Fair cash value is defined as the price a piece of
property would bring with a voluntary sale and a willing buyer and seller. If you feel your assessment is
incorrect, you must first have a conference with the PVA.
Assessment Methods
Market Value is how much property would sell for, in an open market, under normal conditions. Before
assessing any parcel of property, the PVA estimates its market value.
Motor Vehicle Tax
The centralized system for property tax assessments on motor vehicles is a piggyback program supported by
the Automated Vehicle Information System (AVIS).
Real Property
All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable
real property or interest therein subject to assessment by the Property Valuation Administrator shall be
assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue
Cabinet.
Tangible Property
Tangible personal property is physical property, usually movable, that has value and utility in and of itself
(examples: trade tools, fixtures, office equipment, inventory).
