What is 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.

Your PVA does not determine how much tax you pay. We simply assess the "fair market value" of the property based on many things including, but not limited to, location, condition and the value of surrounding property.

The PVA does not set property tax rates. Your property bill will be determined by ASSESSED VALUE and TAX RATE. The tax rate is determined by elected officials such as county governments, city governments and school boards as well as taxing districts such as the library board.

The PVA office does not collect property taxes. The Pulaski County Sheriff's office handles the collection of property taxes.

In addition, the PVA. has the right to change vehicle values according to the January 1 NADA guidelines for high mileage or with estimates of repair from licensed automobile body shops. Please remember that the vehicle is assessed to the owner as of January 1 of each year and it is the condition of the vehicle and mileage that determines the value.