Kentucky Association of Counties

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Kentucky Association of Counties

Property Valuation Administrators


PVA responsibilities and requirements

The Property Valuation Administrator (PVA) is the county official responsible for assessing most real property. All real property is subject to being revalued yearly, and all real property parcels must be physically inspected by the PVA office at least once every four years.

PVAs are mandated by Kentucky's Constitution to assess all real property at its estimated reasonable cash value. This value is assessed by what the property would bring at a fair voluntary transaction.

Other PVA responsibilities include:

  • tracking ownership changes
  • maintaining maps
  • updating building characteristics
  • administering proper exemptions for real property, and
  • listing assessments of tangible personal property as of Jan. 1 of each year.

PVA terms begin on the first Monday in December after the election and run for four years.

To run for PVA, a person must be:

  • at least 24 years of age
  • a Kentucky resident two years preceding the election and
  • a resident of the county one year preceding the election in that county.

Additionally, an individual must pass a qualifying examination, based on verbal and mathematical skills, administered by the Department of Revenue to be eligible to run for PVA.

Incumbent PVAs don’t need to retake the examination to run for re-election.

Kentucky PVA Association website