Duties Of The PVA
What is a PVA?
The Property Valuation Administrator (PVA) replaced the old title of "County Tax Commissioner" or what most people call the Tax Assessor.
The PVA office is to administrate "ad valorem" taxes. Ad valorem is Latin for "according to value" which bases taxes on the value of property.
The Kentucky Constitution describes property taxes as a tax on wealth rather than a tax on the individual. Section 172 of the Kentucky Constitution
requires all property to be assessed at Fair Cash Value, as of the assessment date January 1, unless specifically exempted. Kentucky law provides for
direct supervision on all PVA's by the Kentucky Department of Revenue. Each year the Revenue personnel must perform studies on the PVA in each county
to determine if constitutional and statutory requirements have been met. The PVA's tax roll must meet required assessment levels and adhere to required
standards of equity before the PVA's tax roll is accepted, and before tax rates may be set or tax bills can be printed.
Remember the PVA office does not set tax rates, collect tax monies or send tax bills.
Duties Of The PVA
The Hart County PVA is a locally elected official charged with assessing all property, both real and personal that lies within Hart County. 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
and mileage that determines 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 itself. Therefore, taxation is the rule and exemption is 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 PVA 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 Government, City Government, School
Boards, and taxing entities such as the extension service, soil conservation, water sheds and timber districts, library board, fire districts, and the health
and mental health departments. The PVA 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 the application, along with proof of
Kentucky valid driver's license and for 100% disability also include a copy of Medicare Health Insurance Card or a copy of your Notice of Award letter to
Cindy Atwell, Hart County PVA, 118 E. Union Street, Munfordville, KY 42765.