Property Valuation Administrator

I am honored to serve the citizens of Clay County as your PVA. Our office is charged with assessing all property, both real and personal, with the following exceptions that are valued by the Kentucky Department of Revenue in Frankfort: public service companies, bank shares, omitted tangible property, and vehicles.  The PVA’s most complex task is the appraisal of all real estate in the county for listing on the property assessment roll. Tracking ownership changes, maintaining maps, updating building characteristics, and administering proper exemptions for real property are also continuing duties of the PVA office. My staff and I are here to serve you with any questions or concerns you may have in dealing with PVA matters.

The Kentucky Constitution requires equality and uniformity through fair market value assessments. Fair market value is defined as the price a piece of property will bring in a fair voluntary sale between a willing seller and a willing buyer. The assessment date for the valuation of all property is January 1 of each year. Your Property Valuation Administrator’s office does not set property tax rates, nor does it collect property taxes. The office only assesses the “fair market value” of property to be taxed.