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Under the provisions of the Homestead Amendment, a person or persons must be 65 years of age or older or totally disabled during the year for which application is made, and must own and occupy a residential unit as of January 1 for that year.
The PVA salary puts that position among the top-paying elected jobs in the county. The PVA and six other elected officials (county attorney, judge-executive, jailer, sheriff, circuit court clerk and county clerk) all earn annual salaries in the range of $80,000 to $90,000.
The Property Valuation Administrator (PVA) is a state office with county jurisdiction. The PVA is a locally elected official who has the responsibility to appraise and assess at the fair market value all property that lies within the county.
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.
Property Valuation Administrator (PVA) replaced the old title of \u201cCounty Tax Commissioner\u201d, or what most people call the Tax Assessor.

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\u200bIt is recommended that timely filed returns be mailed to the PVA Office in the county where the property is located, and late filed returns should be mailed to the local PVA or to the Department of Revenue, Division of State Valuation, 501 High Street, Station 32, Frankfort, KY 40601.
\u200b\u200bIn Kentucky, homeowners who are least 65 years of age or who have been classified as totally disabled and meet other requirements are eligible to receive a homestead exemption.
The taxable situs of tangible personal property in Kentucky are the Counties where the property is physically located. Another way to define tangible personal property is that it is every physical item subject to ownership except real and intangible property.
Qualified examinees with a score of 70% or better will be eligible to run for PVA....The candidate must be: Be at least 24 years of age; Be a citizen of Kentucky; Have resided in the state at least two years preceding the election; and. Have resided in the county at least one year preceding the election.
Understand Your Tax Bill. Ask for Your Property Tax Card. Don't Build. Limit Curb Appeal. Research Thy Neighbors. Walk the Home With the Assessor. Allow the Assessor Access. Look for Exemptions.

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