Duties of the PVA
The PVA office is a Kentucky State office with county jurisdiction. The PVA is a locally elected official who is charged
with appraising all property, both real and personal, that lies within Monroe County. There are some exceptions, such
as public service companies, bank shares, and omitted tangible properties which are valued by the state Revenue
Cabinet in Frankfort.
The PVA office does 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.
All property, unless specifically exempt by the Constitution, is taxable. The Constitution expressly prohibits exemption
of any property or persons except those allowed by the Constitution itself. Thus, taxation is the rule and exemption is
the exception. Currently, examples of such exceptions are the Homestead Exemption for age 65 and older, Disability
for 100% totally disabled individuals, some religious, educational, and governmental properties, etc. A formal
application must be filed with the PVA office before any exemption can be granted.
200 North Main Street, Suite A
Tompkinsville, KY 42167
Ph: (270) 487-6401