All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet. Real property shall be physically examined no less than once every four years by the PVA or his assessing personnel.
The PVA office uses Field Representatives to collect data. We receive information from several different sources:
- The County 911 Coordinator provides details for new property in which a new address has been assigned.
- The City provides permits for any improvements such as new homes, garages, additions, or renovations.
- On site visual inspections such as required for quadrennial plan and physically checking each parcel for improvements.
A Field Representative is responsible for going to the site, listing all improvements, measuring all structures, and taking photos of said improvements. Interior specs are gathered from on-site discussion with the owner or occupant. If no one is on site, the field rep will estimate interior specs.
The Field Representative is also responsible for keeping track of all manufactured housing placement in the county and city. Information on the manufactured house should include the owner’s name, mailing address, make, model and year. The field rep checks every year to see of the manufactured home has been removed from the site, is new on the site or has had any improvements made during the year. Manufactured home parks are required by law to fill out forms yearly that list owners’ names and information on the home. That form is located here.
If you have placed a new manufactured home, trailer or camper on your property please provide us with all information listed above to help us provide you with a fair and accurate assessment on your property. Please fill out this form and submit to our office.