© Allen County PVA & qPublic

Duties of the PVA The Allen County PVA is a locally elected official charged with assessing all property, both real and personal, that lies within Allen County.  There are some exceptions such as public service companies, bank shares, omitted tangible properties and vehicles, which are assigned a value by the KY Department of Revenue 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 licensed automobile body shops. We may also change vehicle values for reasons such as sold out of state, in junk condition, etc... Please remember that the vehicle is assessed to the owner as of January 1 of each year and it is the condition of the vehicle and mileage that determines the value. All property, unless specifically exempted by the Kentucky Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution. Therefore, taxation is the rule and exemption the exception. Click here for General Tax Information. 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 in governing bodies such as county governments, city governments, school boards, and taxing districts such as the library board, health board, ambulance service, extension office, etc. PVAs do not set property tax rates, nor do they collect property taxes. The Kentucky Constitution requires equality and uniformity through fair cash value assessments. Fair cash value is defined as the price that a piece of property will bring in a fair voluntary sale between a willing seller and a willing buyer.