McCreary County
Property Valuation Administrator
© 2014 by The McCreary County PVA & qpublic.net
Duties of the PVA
The Property Valuation Administrator is a state official with county jurisdiction. The PVA is a locally elected official who has the
responsibility to assess at fair cash value, all real property and the improvements thereon that lies within the county as of January 1 each
year. The assessment responsibility includes mobile homes, but does not include motor vehicles or tangible personal property.
Section 172 of the Kentucky Constitution requires all property to be assessed at Fair Cash Value (estimated at the price property would
bring at a fair, voluntary sale) as of January 1 each year unless specifically exempted. KRS 132.450 gives the PVA authority to inspect all
real property in the county in order to fulfill the requirements as to location, identification and assessment. The 1992 General Assembly
passed HB 532, which states the PVA may inspect and measure the exterior of buildings, even if the owner is not home. The PVA or
deputy visits all properties, which the PVA Office must assess every four (4) years as required by law. Keeping track of ownership
changes, maintaining maps, updating building characteristics and administering proper exemptions for real property are continuing
duties of the PVA. Each year the Department of Revenue performs audits on the PVA of each county to determine if constitutional and
statutory requirements have been met.
•
PVA DOES NOT MAKE LAWS that affect property owners. Laws that govern the operation of the PVA Office are enacted by the
Kentucky State Legislature or by Constitutional Amendments voted on by the citizens of the Commonwealth.
•
The PVA has nothing to do with taxes and DOES NOT SET TAX RATES, nor does the PVA determine the total amount of property taxes
to be raised. Tax rates are set by the state, fiscal court, local school board, soil conservation district, local library board, health
department and fire departments.
•
PVA does not create the value of property. Property owners make their own property values by their transactions in the
marketplace. The PVA simply has the responsibility to study those transactions and assess the property accordingly.
•
County Clerk is the only county official who can prepare tax bills; however, CHANGE OF ADDRESS requests must be made to the
PVA Office in writing. The collection of current year tax bills is the responsibility of the Sheriff.
If you have any questions about the duties of your PVA, please contact our office at (606) 376-2514.
responsibility to assess at fair cash value, all real property and the improvements thereon that lies within the county as of January 1 each
year. The assessment responsibility includes mobile homes, but does not include motor vehicles or tangible personal property.
Section 172 of the Kentucky Constitution requires all property to be assessed at Fair Cash Value (estimated at the price property would
bring at a fair, voluntary sale) as of January 1 each year unless specifically exempted. KRS 132.450 gives the PVA authority to inspect all
real property in the county in order to fulfill the requirements as to location, identification and assessment. The 1992 General Assembly
passed HB 532, which states the PVA may inspect and measure the exterior of buildings, even if the owner is not home. The PVA or
deputy visits all properties, which the PVA Office must assess every four (4) years as required by law. Keeping track of ownership
changes, maintaining maps, updating building characteristics and administering proper exemptions for real property are continuing
duties of the PVA. Each year the Department of Revenue performs audits on the PVA of each county to determine if constitutional and
statutory requirements have been met.
•
PVA DOES NOT MAKE LAWS that affect property owners. Laws that govern the operation of the PVA Office are enacted by the
Kentucky State Legislature or by Constitutional Amendments voted on by the citizens of the Commonwealth.
•
The PVA has nothing to do with taxes and DOES NOT SET TAX RATES, nor does the PVA determine the total amount of property taxes
to be raised. Tax rates are set by the state, fiscal court, local school board, soil conservation district, local library board, health
department and fire departments.
•
PVA does not create the value of property. Property owners make their own property values by their transactions in the
marketplace. The PVA simply has the responsibility to study those transactions and assess the property accordingly.
•
County Clerk is the only county official who can prepare tax bills; however, CHANGE OF ADDRESS requests must be made to the
PVA Office in writing. The collection of current year tax bills is the responsibility of the Sheriff.
If you have any questions about the duties of your PVA, please contact our office at (606) 376-2514.
