Warren County PVA Bob Branstetter
    429 E 10th Ave Ste 300     Bowling Green, KY  42101-6800 Phone: 270-843-3268 Fax:270-781-5767  pva@warrenpva.ky.gov 
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A Kentucky Property Valuation Administrator (PVA) is a locally elected official sworn to uphold the constitution of the Commonwealth of Kentucky 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. 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. The following classes of property are assessed by Department of Revenue and therefore not under the PVA jurisdiction: public service companies, bank shares, omitted tangible property,  minerals & oil valuations.  Vehicles are assessed by the Department of Property Taxation using NADA Clean Trade-in Values.  Notices to the taxpayer are sent by of the Dept of Transportation in conjunction with the Dept of Property Taxation.  The PVA is responsible for assessing vehicles not meeting criteria for mass appraisal through NADA valuation.   The PVA is also responsible for any valuation adjustments.     If you have specific questions about the duties of your PVA, please contact us at: 270-843-3268 or email us at: pva@warrenpva.ky.gov