Assessment Methods

KY law requires that the PVA office evaluate all properties in the county on a regular basis. Our county is "divided" into four sections for the purpose of evaluation. This means that at least every four years, your property will be reviewed. In the event that properties in close relation to yours have appreciated in value, then your assessment will need to be raised to the fair market value.

Employees of this office maintain digital and paper maps of the entire county, details of each parcel such as acreage, the number of buildings, square feet of buildings, the number of bedrooms and baths for residential structures, heating and cooling method for both residential and commercial structures and much more. In addition to this information for each property, digital pictures and computer generated sketches are created and maintained.

We utilize Global Positioning System (GPS) equipment, as well as digital photography, to ensure that all parcels are correctly identified as to location, characteristics and ownership. Our goal is to not only comply with state laws but also to provide the fairest and most accurate assessment to all property owners. Our field personnel will review new subdivisions and existing properties to determine new structures which are present on January 1. By law, taxes are assessed on the property’s condition and existing structures as of January 1st. This includes new structures as well as existing structures. Improvements made to existing structures will be assessed as of this date as well. Several sources of information help us to determine new property, including but not limited to deeds filed and information from the utility companies.

As purchases are made of existing parcels, maps and property information are updated by the information provided on the deed. If it is deemed necessary, then field personnel will take a new picture and update the information in person.

Mobile homes are especially difficult to maintain since they are "mobile" If you move or trade-in a mobile home, please notify our office. This will help to prevent your receiving a bill for something you no longer own.

Mobile Home park owners with more than 4 mobile home lots, are required to submit a list to this office each year of owner’s name and lot number. If you are living in a park, please make sure that the owner has your current information as well as the year and make of your mobile home. This will help to ensure that the assessment is based on your mobile home.

Each year, we maintain the current information for individuals, such as mailing addresses, name changes, taxing districts, homestead & disability exemptions, and more. After tax bills are printed then that information is passed along to the sheriff’s office, who handles collecting the taxes. The County Clerk maintains the records of all back taxes not paid.

In April each year, we send a letter to each individual whose taxes will increase. An open period of 13 days, beginning on the first Monday of May is for anyone who wishes to contest this raise. After this time, the appeals board will meet and rule on each appeal filed. This office does not collect the taxes, although we can make changes to the current year’s taxes if there is a valid error, such as a disability or homestead that was not applied. In some instances, a refund can be made on homestead exemptions for the previous 2 years. This depends upon the laws applying to the situation.