Duties of a PVA

A Kentucky Property Valuation Administrator (PVA) is a locally elected official 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. Some exceptions are: public service companies, bank shares, omitted tangible properties and vehicles, all values which the Kentucky Revenue Cabinet assigns in Frankfort.

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.

If you have specific questions about the duties of your PVA, please contact our office at (859) 238-1104 or email us at lacresha.gibson@ky.gov

The Do’s and Don’ts of PVA’s role in preparing a Property Tax Bill

DO: Identify Property Owners

The PVA Office is responsible for keeping a record of ownership for every parcel of real estate in Boyle County. Individual property is identified by the proper name, address and map number, which appears on your tax bill.

DO: Assess Property

The PVA is required by law to assess property at fair cash value. The Constitution states that all property be assessed at “100% Fair Market Value” unless specifically exempted. The determined amount for each parcel appears on your tax bill under the column heading of “Assessed Value”

DON’T: Apply Taxes

Tax Bills in Boyle County are comprised of seven taxing jurisdictions. State,School,Fiscal Court,Library,Agriculture,Health, and Fire taxing districts are served by either elected or appointed boards consisting of Boyle County citizens. Each board has the responsibility of generating tax dollar revenue to provide citizens with the services that the respective districts administer. Thus, each board applies the appropriate tax rate to ensure that enough money is generated to cover expenses while maintaining a balanced budget.

DON’T: Print the Tax Bills

The County Clerk is in charge of keeping accurate record of all tax rates. Once the tax rates are set and reported to the Clerk’s Office then the bills are ordered to be printed.

DON’T: Mail the Tax Bills or Collect Taxes

The Sheriff’s office is in charge of tax collection. Tax bills are usually mailed November 1 each year by the Sheriff. Any questions concerning the payment of tax bills should be directed to the Boyle County Sheriff’s Office at (859) 238-1123.