Duties of a PVA

A Kentucky Property Valuation Administrator (PVA) is a locally elected official whose primary duty is to equitably assess the value of real and personal property. The Constitution of Kentucky requires that “All property not exempted from taxation by this Constitution shall be assessed for taxation at its Fair Cash Value, estimated at the price it would bring at a fair voluntary sale.” This means that all property, unless specifically exempted by this Constitution, is taxable. Some exceptions are: public service companies, bank shares, omitted tangible properties and vehicles, all values which the Kentucky Department of Revenue assigns in Frankfort.

The PVA does not set property tax rates, nor do they collect property taxes. The PVA is simply charged with determining the “Fair Market Value” of each property within their jurisdiction.

If you have specific questions about the duties of your PVA, please contact our office at (270) 465-5811.

DO'S & DONT'S of The PVA Office

DO Identify Property Owners & Characteristics. The PVA Office is responsible for keeping a record of ownership for every parcel of real estate in Taylor County. Individual property is identified by the proper name, address and map number, which appears on your tax bill. We are also charged with keeping property characteristics.  These characteristics are used by not only our office, but also real estate appraisers, realtors, and lending institutions.  Information from our office has also been helpful to the Division of Forestry, flood researchers, local schools, and local highway departments.

DO Assess Property. The Kentucky Constitution and KRS 143.450, which is enforced by the Kentucky Revenue Cabinet, require that all property must be assessed at 100% fair market value. It is the estimated prices that a willing buyer would pay and a willing seller would accept. In other words, it is an estimate of how much a property is really worth.

DO NOT Determine How Much Tax You Pay.  Tax bills in Taylor County are compromised of eight taxing entities if you live within the city limits and seven if you live in the county jurisdiction.  These entities are governed by a board of directors who are either elected or appointed citizens of Taylor County.  Each board has the responsibility of generating tax dollar revenue to provide citizens with the services that the respective districts administer. Thus, each board sets and applies the appropriate tax rate to ensure that enough money is generated to cover their expenses while maintaining a balanced budget. 

DO NOT Mail Tax Bills or Collect Taxes.  According to KRS 134.119,  The sheriff shall be the collector of all state, county, county school district, and other taxing district property taxes unless the payment is directed by law to be made to some other person. Any questions concerning the payment of tax bills should be directed to the Taylor County Sheriff’s Office at (270) 465-4351. 

DO NOT Have the Responsibility of Getting Tax Bills Printed. While our local PVA office actually does print the property tax bills that the Sheriff collects, we do so for the County Clerk who is responsible for getting the bills printed.  We print the bills in house for the Clerk at a much reduced rate, which saves the county money.